In any society, all of enterprises have to focus on improving quality of auditing the accounts. Accounting informations must reach the truth and accuracy, they are the basic foundation that the enterprise relys on in order to make the best decisions serve to the demands from the market , produces properties or practises business activitives in order to get the maximum profit in return. This takes to the result of improving and raising the labor’s living standard, one of the most important factors in doing business activities.

Following the modern structure of the Government State, in the years gone by, Viet Namese enterprises consider accounting for payroll and salary deductions as one of the most important parts that can not be omited in their auditing the accounts task. This not only shows the effectiveness of the inputs but shows the fair of the social economic, ensures following the salary policy of the Government State, shows the benefit between enterprises and their labor, takes part in supplying information accurately and adequately, helps the enterprises in managing the manufacturing plan

In details it includes these parts:

part i- general theory on ccounting for payroll and salary deductions

part ii- the reality of accounting for payroll and salary deductions in song hong construction development and import-export company

part iii- some recommendations to enhance accounting for payroll and salary deductions in song hong construction development and import-export company