目 录摘 要............................................................................................................IAbstract.............................................................................................................II引 言...........................................................................................................11 应付职工薪酬的管理概述............................................................................41.1 应付职工薪酬管理的含义及内容...................................................41.2 应付职工薪酬管理的核算与发放管理.............................................41.3 小微企业职工应付职工薪酬管理模式.............................................52 创友财务应付职工薪酬的管理现状分析....................................................62.1 职工薪酬及福利体系现状.................................................................62.2 职工薪酬核算人员分工现状.............................................................72.3 目前职工薪酬计算方式.....................................................................83 创友财务服务有限公司应付职工薪酬管理存在的问题..........................103.1 应付职工薪酬核算方法不规范导致职工懈怠、情绪不满...........103.2 应付职工薪酬非货币性薪酬体系存在税务风险...........................103.3 应付职工薪酬核算缺少复核环节...................................................114 完善创友财务服务有限公司应付职工薪酬管理的对策建议..................124.1 应当及时规范完善应付职工薪酬管理制度...................................124.2 应合理规范非货币性薪酬核算.......................................................124.3 应加强职工薪酬核算的复核...........................................................13结 论.........................................................................................................14参考文献.........................................................................................................15致 谢..........................................................