关于上市公司职工福利费新旧会计准则的比较研究的中期报告摘要：本研究采用文献研究、案例分析和问卷调查等方法对中华人民共和国新旧会计准则下上市公司职工福利费的核算方法进行比较和分析，探讨两种准则下职工福利费的核算差异和影响，并提出相应的建议。研究结果表明：新准则明确了职工福利费的定义和范围，统一了核算方法，提高了会计信息的可比性和透明度；同时，新准则对职工福利费的计量要求更加严格，增加了公司的财务成本。建议上市公司加强职工福利费的管理，合理调整福利标准以控制成本，同时增强信息披露透明度，符合新准则的要求。关键词：上市公司；职工福利费；新旧会计准则；核算方法；影响与对策Abstract:Thispaperusesliteratureresearch,caseanalysisandquestionnairesurveymethodstocompareandanalyzetheaccountingmethodsofemployeewelfareexpensesunderthenewandoldaccountingstandardsoflistedcompaniesinChina,andexplorethedifferencesandeffectsofemployeewelfareexpensesunderthetwostandards,andputforwardcorrespondingSuggestions.Theresearchresultshowsthatthenewstandarddefinesthedefinitionandscopeofemployeewelfareexpenses,unifiestheaccountingmethod,andimprovesthecomparabilityandtransparencyofaccountinginformation.Atthesametime,thenewstandardhasmorestrictrequirementsforthemeasurementofemployeewelfareexpenses,whichincreasesthefinancialcostofthecompany.Itissuggestedthatlistedcompaniesstrengthenthemanagementofemployeewelfareexpenses,adjustthewelfarestandardsreasonablytocontrolcosts,andenhanceinformationdisclosuretransparencytomeettherequirementsofthenewstandard.Keywords:listedcompanies,employeewelfareexpenditure,newandoldaccountingstandards,accountingmethods,influenceandcountermeasures.