目 录摘 要......................................................................................................................IAbstract.....................................................................................................................II引 言.....................................................................................................................11 应付职工薪酬核算概述........................................................................................31.1 应付职工薪酬核算的含义...........................................................................31.2 应付职工薪酬核算的内容...........................................................................31.3 应付职工薪酬核算的作用...........................................................................32 安徽慧有米财务管理有限公司应付职工薪酬核算现状分析............................52.1 职工薪酬的核算流程...................................................................................52.2 职工薪酬及福利体系...................................................................................62.3 职工薪酬核算员工分工...............................................................................73 安徽慧有米财务管理有限公司应付职工薪酬核算存在的问题........................83.1 辞退福利核算不规范...................................................................................83.2 在账务上五险的计提与扣除不合理...........................................................83.3 非货币性职工薪酬核算存在税务风险.......................................................93.4 员工离职时间更新不及时...........................................................................94 完善安徽慧有米财务管理有限公司应付职工薪酬核算对策建议..................104.1 规范辞退后福利的核算.............................................................................104.2 在账务上合理计提与扣除五险.................................................................104.3 规范非货币性职工薪酬的核算........
