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随着劳动保险制度的改革和现代企业制度的建立,企业如何确认、计量、核算劳动保险费用,建立科学的劳动保险会计,对于保护劳动者合法权益,如实反映企业财务状况,准确地计算企业的经营成果,已成为目前不可忽视的重要问题。笔者就改善现行劳动保险费核算办法,谈一点粗浅的看法。 1.劳动保险费的确认和计量我们知道固定资产包括取得成本、运行成本和清理成本。这三种成本在其有效使用期内以折旧形式分
With the reform of the labor insurance system and the establishment of the modern enterprise system, how can the enterprises confirm, measure and calculate the labor insurance expenses and establish scientific labor insurance accounting? To protect the legitimate rights and interests of laborers, accurately reflect the financial status of enterprises and accurately calculate the enterprises’ Operating results have become important issues that can not be ignored at present. The author on improving the current labor insurance fee accounting methods, to talk a little superficial view. 1. Recognition and measurement of labor insurance costs We know that fixed assets include acquisition costs, operating costs and clean-up costs. All three of these costs are depreciated over their useful life