Research On The Impact Of New Accounting Standards On Employee Compensation

Since the reform and opening-up,China has opened windows to unicom the world for a while.Its culture and the economy has developed rapidly,at the same time,the social progress has put forward the urgent requirement to perfect the system of the policies and regulations to cooperate with the steps of a new era.In the increasingly foreign trade exchanges,we found that the original accounting standards system has been unable to meet the needs of economic development,whether import and export trade or participation in foreign market financing have encountered obstacles due to the policy lag and also the big gap beteewn the Western countries and China for the calculation of labor costs standards and the counting statements,especially after China got the accession to the WTO.Enterprises have to pay additional costs for international trade opportunities urge the improvement of accounting standards.In July 2014,the pass of the adjustment of accounting standards,is the significance of a milestone for China to bulid the international recognition.Among them,CAS 9 is not only the scientific perfection,but also the embodiment of "People Oriented".However,as a developing country with vast territory and a large population,we can not reproduce the contents of the employee compensation in the international standard.We need a system that meets the requirements of the socialist market economy with Chinese characteristics and also the international market's request,that is the higher standards for China's next improvment.In this paper,the combination of statistical analysis and case investigation is used to study the progress and actual impact of the remuneration of our employees.It is hoped that the research conclusion will be helpful to the adjustment of the remuneration of our employees.Examples of the H enterprise which is the investigation of the most national characteristics of China,is used to show the changes in trade?human resources and financial of the enterprise between the new standards and the old one.The development of the new wage system confirms the existence of a lot of advantages,at the same time,the author give some suggestions from the way of regulating the accounting books,playing accounting management functions and exchanging informations between financial and human resources departments with the purpose of increasing employees' ability.As a policy implementer,the source and purpose of learning policy development is an effective way to improve their efficiency and also some suggestions of avoiding lose from further reform of employee compensation is necessary through the discussion and study.The author hopes to help enterprises to achieve their own social responsibility requirements,at the same time,also get the value of return by giving some advises to change the mode of operation and optimize the allocation of resources recommendations.In addition to the policy to move forward,in the survey,the author found that enterprises in the implementation process also encountered a lot of practical difficulties what are due to the lack of practical experience of policy makers and the gap with the developed countries.For the emphasis of People,the author gives some advices combined with the practical experiences of enterprises.It is hoped that the conclusion of perfecting the policy will be useful for the country.