2006年2月，中国会计界发生了一件引人瞩目的大事件。
颁布的新企业会计准则对以往的会计制度做了大幅度的补充与修改。通过对新会计制度的学习与研究，我发现非货币性福利的纳入是一个亮点，它有别于以前企业的处理方式，可以说更准确的反映了经济事实和企业的交易活动。
文章从简单的概念简述入手，通过对非货币性福利纳入的定义和内容分析，让读者可以初步地了解非货币福利的基本概念。文章重点在于论述非货币性福利的必要性和可行性，指出非货币性福利纳入是必要的，是完善新会计准则的重要措施之一。
关键词：非货币性福利纳入 会计处理 可行性
ABSTRACT
A piece of big events causing person to focus attention upon happened in the Chinese accountant community in February , 2006. Criteria for enterprise accounting has made the new promulgating to system of account in the past by a wide margin supplement and revise. Pass to new system of account studying and study, That I discover bringing into being not currency welfare is a brightened dot, It has pinning up the treatment way in enterprise in the previously，Can speak more accurate have reflected economy fact and the enterprise business activity.
Article is sketched from simple concept starting，By being not currency welfare face to face bring into definition and content analysis, Let reader can know the basic concept being not currency welfare preliminarily. Article priority lies in currency welfare necessity and feasibility discussing mistake, Point out one of the important measure being not that currency welfare is brought into the criterion being necessary , being to perfect the new accountant.
摘要（本论文范文的论文综述）…………………………………………………………………………… 2
ABSTRACT…………………………………………………………………… 3
1 引言………………………………………………………………………… 4
2 非货币性福利简述 ………………………………………………… 5
2.1非货币性福利的历史沿革 ………………………………… 5
2.2 非货币性福利的定义……………………………………………… 6
2.3非货币性福利的内容范围………………………………………… 6
3 非货币性福利纳入的必要性……………………………………………… 7
3.1不纳入产生的后果分析…………………………………………… 8
3.2实务界对非货币性福利纳入的需求程度………………………… 8
3.3非货币性福利与普通工资的区别………………………… 8
3.4人力资源管理推动非货币性福利纳入…………………… 8
4 具体会计的处理方法…………………………………………………… 10
4.1非货币性福利的确认与计量………………………………… 10
4.2非货币性福利的会计处理方法……………………………… 11
5 非货币性福利纳入的可行性…………………………………………… 12
5.1 客观环境分析 ………………………………………………… 12
5.2非货币性福利纳入会计处理方式的可行性分析……………… 13
5.3 非货币性福利纳入在我国的运用………………………………… 14
6 总结……………………………………………………………………… 15
参考文献……………………………………………………………………… 16
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