工资核算岗岗位职责和基本工作规范.doc

工资核算岗岗位职责和基本工作规范工资费用的核算过程是根据不同部门的工资结算单，编制工资结算汇总表，然后将不同部门所发生的工资费用分别计入到相应的成本费用账户中去。其中，生产多种产品发生的共同生产工人的工资费用应在各种产品成本之间进行分配。一、工资核算岗位职责工资核算岗位是资金核算系统中一个很重要的方面，工资费用核算员工作在整体的会计核算工作中也起着很重要的作用。其所要遵守的基本岗位职责主要有如下几个方面：1监督工资基金的使用根据国家有关工资管理政策和劳动工资管理办法，会同劳资部门制定和贯彻工资核算办法，参与制定工资计划，并根据工资管理部门审批的计划合理使用和监督工资基金。2审核发放工资、奖金根据按劳分配原则，参与制订工资发放标准，组织各部室准确、及时地计算、发放工资和奖金。3办理代扣款项审核有关工资的原始单据，办理代扣款项（包括计算个人所得税、住房公积金、养老保险、医疗保险、失业保险金、企业年金等）。4负责工资的明细核算做好工资台账和应付职工薪酬明细账的登记工作。5负责工资分配的核算根据工资的用途和发生地点，按照合理的标准，分配工资费用，正确计算产品成本。6负责工资统发（代发）资料的传递和归档工作按月装订工资核算资料，妥善保管，并定期如数归档。 二、工资核算岗基本工作规范1正确掌握并执行各项财务政策，遵守国家法律法规，秉公办事，牢记会计人员职业道德；2按企业年度工资指标控制工资奖金的发放；3整理工资奖金发放明细表，并整理装订归档；4按月进行工资分配，计提工资附加费,并要做到计算准确无误。c29c91afe4ced1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c91afedd1b6c87d1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c91af95ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9d1b6c8795ad9c91afe4ced1b6c8795a1afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c91afc91fe4ced1d1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6cd1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c91af8795ad9c91fe4ced1d1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c87d1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c91af5d1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c91afad9c91fe4ced1b6c8795ad29c91afb6c8795ad29c91afb6c8795ad29c91afd1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6d1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91d1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c91affe4ced1b6c8795ad29c91afc8795ad9c91fe4ced1b6c8795ad29c91afd1b6c8795ad9c91afed1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8d1b6c8795ad9c91afe4ced1d91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c91afc91fe4ced1d1b6c871afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c91afc91fe4ced1d1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6cd1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c91af8795ad9c91fe4ced1d1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c87d1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c91af5d1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c91afad9c91fe4ced1b6c8795ad29c91afb6c8795ad29c91afb6c8795ad29c91afd1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6d1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8791afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c91afc91fe4ced1d1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6cd1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c91af8795ad9c91fe4ced1d1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c87d1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c91af5d1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c91afad9c91fe4ced1b6c8795ad29c91afb6c8795ad29c91afb6c8795ad29c91afd1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6d1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91d1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c91affe4ced1b6c8795ad29c91afc8795ad9c91fe4ced1b6c8795ad29c91afd1b6c8795ad9c91afed1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8d1b6c8795ad9c91afe4ced15ad9c91d1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c91affe4ced1b6c8795ad29c91afc8795ad9c91fe4ced1b6c8795ad29c91afd1b6c8795ad9c91afed1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8d1b6c8795ad9c91afe4ced195ad9c91afe4ced1b6c8795ad91afe4ced1b6cd1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c91af8795ad9c91fe4ced1d1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c87d1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c91af5d1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c91afad9c91fe4ced1b6c8795ad29c91afb6c8795ad29c91afb6c8795ad29c91afd1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6d1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91d1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c91affe4ced1b6c8795ad29c91afc8795ad9c91fe4ced1b6c8795ad29c91afd1b6c8795ad9c91afed1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8d1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c91af795ad9c91fe4ced1b6c8795add1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c91af29c91af4ced1b6c8795ad1b6c8795ad9c91afe4ced1b6c8795ad91afd1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c91afd1b6c8795ad29c91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c91afd91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c9d1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c91af1afd1b6c8795ad9c91afe4ced1b6c8795ad91afe4ced1b6c8795ad9c91fe4ced1b6c8795ad29c91afd1bd1b6c8795ad9c91afe4ced1b6c