目 录 摘 要....................................................................................................................IAbstract......................................................................................................................1引 言...................................................................................................................21 企业应付职工薪酬核算概述................................................................................31.1 企业应付职工薪酬核算的含义.................................................................31.2 企业应付职工薪酬核算的基本内容.........................................................31.3 企业应付职工薪酬核算的确认与计量.....................................................42 保险公司应付职工薪酬核算现状分析................................................................52.1 企业职工薪酬及福利体系.........................................................................52.2 企业职工薪酬核算人员分工.....................................................................62.3 职工薪酬的计算问题.................................................................................73 保险有限公司应付职工薪酬核算存在的问题....................................................93.1 非货币性薪酬体系存在税务风险.............................................................93.2 带薪缺勤的会计核算不准确.....................................................................93.3 辞退福利核算不规范...............................................................................103.4 职工薪酬核算缺少复核环节...................................................................114 保险有限公司应付职工薪酬核算的对策建议..................................................124.1 应合理规范非货币性薪酬税务风险.......................................................124.2 应完善带薪缺勤的会计核算...................................................................124.3 应确定辞退后福利核算体系........................
