本文对条例与会计准则职工薪酬在核算范围、计量方法、处理方法等方面存在的差异进行了分析,并针对其中部分差异的会计处理方法与目前我国税法规定尚未统一之处进行了探讨,为企业今后推行工资核算改革提供理论与实践上的参考。 This article analyzes the differences between the regulations and the accounting standards of employee compensation in terms of accounting scope, measurement methods, processing methods and so on, and discusses some of the differences between the accounting treatment method and the current provisions of our tax law has not been unified for the enterprise The future implementation of wage accounting reform provides theoretical and practical reference.