EPISODE · May 14, 2026 · 12 MIN
中级会计实务 职工薪酬01 职工薪酬不仅是工资
【本期主题】 拆解职工薪酬的完整概念边界——从"发工资"到"买服务+买分手"的双重本质，打破"薪酬=工资"的狭隘认知，深度解析职工范围的三大人群（全包型/空降型/影子型）与薪酬四大支柱的底层逻辑。【核心案例】 为什么企业给员工家属支付巨额医疗费不算慈善捐赠？劳务派遣人员没有劳动合同为何仍算职工？内退工资为何不算离职后福利而是辞退福利？自产电脑发福利按成本1万还是售价1.4万计量？
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中级会计实务 职工薪酬01 职工薪酬不仅是工资
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