Essay代写：Non-monetary welfare accounting－r51due

下面为大家整理一篇优秀的essay代写范文- Non-monetary welfare accounting，供大家参考学习，这篇论文讨论了非货币性福利会计。非货币性福利是职工薪酬的一个重要组成部分，是企业为获得职工提供的服务而给予的非货币性的报酬。但非货币性福利的会计核算与职工工资的会计核算方法有很大区别。非货币性福利具有不确定性大，标准不明确的缺点。非货币性福利的会计处理主要是采取视同销售的方法，而视同销售以公允价值计量。公允价值以市场定价，波动性大，其瑕疵在特定环境下会呈现放大效应。

Non-monetary welfare is an important part of employees' compensation, and it is the non-monetary remuneration given by enterprises for the service provided by employees. There is a great difference between the accounting of non-monetary welfare and the method of accountant calculation of employees' wages. Non-monetary welfare has the disadvantage of large uncertainty and unclear standard. The accounting treatment of non-monetary benefits is mainly based on the method of depending on the sales and fair value measurement. Fair value in market pricing, volatility, its flaws in a specific environment will show amplification effect.

Non-monetary benefits should be treated in the same way as the sales of the fair value of the measurement attributes. The fair value is closely related to the market price, and the price changes greatly, so the fair value measurement is more volatile and the uncertainty is larger. In addition, the lack of objectivity of fair value measurement, mainly by virtue of the subjective judgment of accountants, and the quality of accountants have a great connection, a certain degree of randomness, and easy to be manipulated by others for the means of improper interests.

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China's "Enterprise Accounting Standards No. 9th-Staff Compensation" stipulates: "Employee compensation refers to the service provided by the Enterprise to obtain the employees of various forms of remuneration and other related expenses." "The contents of staff remuneration include: employees' wages, bonuses, allowances and allowances, employee benefits, medical insurance premiums, pension premiums, unemployment insurance premiums, industrial injury insurance costs and maternity insurance fees, such as social insurance costs, housing provident funds, trade union funds and staff education funds, non-monetary benefits; and other expenses related to access to services provided by employees. The scope of the remuneration of the employees, including all monetary and non-monetary benefits provided by the Enterprise for the employees during their service and after their separation.

The welfare salary of workers is divided into two kinds: monetary welfare and non-monetary benefit. Non-monetary benefits, is the enterprise in the form of non-monetary benefits to employees, including enterprises to the production of products to employees as a welfare, the assets owned by the enterprise free of charge to employees to use, to provide medical and health services for workers free of charge.

The application guidelines for the issuance of self-produced products to employees as a welfare enterprise accounting standards stipulate that: where an enterprise has issued its own products to its employees, it shall debit "production costs" and so on, credit "payable to staff and workers' salaries", and the "main business income" subject in the course of payment of remuneration. And the cost of the product should also be carried forward. In respect of VAT sales tax, the corresponding treatment should also be carried out.

Non-monetary welfare of the accounting content is wide, lack of standards, and arbitrary. The method of depending on the sale of the self-produced product as a welfare, in fact, according to the market price of asset products, that is, fair value measurement; the accounting treatment of the goods purchased outside the welfare is clearly defined according to the fair value attribute of the commodity, and the use of the fixed assets such as private housing shall be treated in accordance with the depreciation amount of fixed assets. , and the fixed assets to carry out value assessment and adjustment of the book value, in essence, in accordance with the fair value attribute accounting.

The substance is inconsistent with the form. Enterprises will own housing and other fixed assets provided to employees for the benefit of the accounting treatment, the accumulated depreciation of fixed assets as the amount of non-monetary benefits, the value of fixed assets at the end of each year to refer to the fair value adjustment, but can only be reduced value but not value-added. The purpose of the adjustment is to be fair, but in essence it cannot be fair, especially in the case of increased market value. Therefore, the non monetary welfare accounting treatment of the essence and form of inconsistency. Not conducive to accounting and control. The fair value is priced by the city, and the volatility of the market price is large, and the non-monetary welfare with fair value as the standard of measurement is more volatile. The frequent fluctuations of fair value deviate from the book value of Non-monetary benefits, but the book value of Non-monetary benefits cannot be adjusted frequently. Therefore, the treatment of non-monetary benefits has been lost in the sense of fair value accounting. Easy to create rent-seeking behavior. Because non-monetary welfare treatment is more casual and less monitoring, it is easy for a few people to be used as a means to gain personal benefit for themselves and to harm the interests of others and enterprises.

Non-monetary benefits should not take the fair value measurement attribute, but should be carried forward directly according to the actual cost incurred. The product as a benefit is carried forward according to the actual cost of the product, and the purchase tax of the material is taken into account, and is no longer treated as a sales transaction. The goods purchased as welfare are accounted for in accordance with all actual costs incurred in the procurement of goods. To private housing and other fixed assets for the use of free of charge to workers as welfare in accordance with the fixed assets purchased or built on the historical cost of measurement, to maintain the depreciation rate uniformity without change.

In short, enterprises should be in accordance with the real business, according to the objective and impartial standards for non-monetary welfare accounting and measurement, not only to ensure their legitimate rights and interests and not to damage the legitimate interests of employees and the state.

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