(B) the impact on corporate financial results of the analysis of new payroll due to insurance, labor union funds, employee education funds and an increase in pay termination benefits designed so that business costs associated with increasing the relative decline in income tax expense, which greatly affected the Net profit enterprise. Besides, the impact of the new guidelines for employee compensation changes in recognition, measurement and accounting treatment of gains and losses on business performance was as follows: included in the cost of insurance premiums will increase by the end of the book value of the finished product, thereby increasing the current profits; estimated liability for the cancellation of the labor relationship with the employee compensation arising from the reduction in the current profits; changes in welfare treatment methods and medical insurance and other methods will have incurred losses of enterprises affected; intangible assets the burden of payroll costs included in intangible assets to increase their current income and so on. Design reason in human resources management, compensation management is the most difficult management tasks. Its difficulty lies in: First, the employees pay great attention and critical; second, compensation management depending on the actual situation, there is no single model. For most employees, they will be very concerned about what their salary level pay structure needs to be done, because it is directly related to their quality of life is designed to pay design mechanism, in essence, it is a guide to employee behavior. Quality resources will always inclined to talented people, good salary system to make the strong stronger and the weak to keep pace with the strong encouragement. Many companies have seniority wage design, plus a two hundred dollars per year, to show affirmation of long-serving staff, in fact, really is not necessity. The ability of employees in corporate services through long-term compensation design step, must have been a corresponding promotion opportunities pay adjustment, have received appropriate returns; remaining mediocre, ordinary employees belong to a strong market alternatives salaries design principles, the annual seniority wage increase is the most direct cause of the rise in labor costs in the ordinary job, these workers in the enterprise immortal light obedient not contribute. Better to consider, for the long-serving employees, establish appropriate long-term service awards to honor + appropriate incentives to reflect the way. Qingyuan pay half of the road design _ _ compensation design principles provided by enterprises in Huizhou City Road Enterprise Management Services Limited. "Dispatch, management training, 3A certification" preferred Huizhou City, the rate of the Road Enterprise Management Services Ltd. (isoew.com), the company is located: Zhong Kai Hi-tech Zone, Huizhou City Jiang Chen Garden District No. A2 May Street, fifth floor, over the years, half way to provide customers with the best quality of service, Contact: Miss Shi. Welcome to the new and old customers call, letter, visit the guide, business negotiations. Half way expect to be your long-term partner!