Study On The Influence Of The Change Of Employee Compensation Standard On The Financial Performance Of Enterprises

On July 1,2014,in all the implementation of accounting standards for enterprises in our country enterprise began to implement new accounting standards,and employee compensation as an important part in accounting standard for business enterprises,which is closely related to the development of the enterprise.And they have a closely contact.Compared with the salary standard which was issued in 2006,the new employee compensation standard expands the salary range of employees,improves the content of accounting,and thus maintains employees' rights and interests.From the perspective of enterprises,enterprise management is more about pursuing economic interests,striving to maximize profits and improving financial performance.In the enterprise actual operation,artificial cost is an important component part of the cost,and corporate profits are connected,which is bound to be a certain influence on the enterprise's financial performance.In order to understand the current development state of the enterprise and the future development trend much better,it is necessary to understand the specific effect of the change of staff compensation standards on the financial performance of enterprises.Based on the research significance and background,this paper combines theoretical analysis and empirical analysis through reading relevant literatures,and studies the impact of changes of staff compensation standards on corporate financial performance.This paper puts forward the research topic,carding domestic and foreign research literature,this paper introduces the research contents and research methods of this article,and innovation proposed the compensation criterion changes impact on corporate financial performance.Then it introduces relevance between theories and concepts,which was related to employee compensation and corporate financial performance.Then,from the perspective of theory,this paper discusses the influence of the change of salary standard on the financial performance of the enterprise from the four aspects of profit,operation,debt service and growth.Finally,the empirical analysis method was adopted to further examine the influence of the employee compensation standard on the financial performance of the enterprise through the financial data of 235 listed companies from 2014 to 2015.At the end of this paper,it is concluded that the change of staff compensation standard,that staff compensation has an impact on the financial performance of the enterprise and the way how it effect of specific profit,and the future development of the staff compensationstandard is prospected.