2007•Journal of Beijing Institute of Economic ManagementRequires access

Characters and Its Influence of Employees Salary Guide in China's New Enterprise Accounting Criterion

Yujuan Wang

Abstract

The article introduced the background and characters of the Employees Salary Guide in the China's New Enterprise Accounting Criterion comparing with former rules,analyzed its impact to export of China's enterprise production and enterprise financial status quo.Finally,the article suggested amending relative financial sheets attached of enterprise income tax rate paying declaration sheets according to the newly Employees Salary Guide.

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Key concepts: Salary, Status quo, Accounting, Business, China, Economics, Market economy, Political science