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为了进一步有效规范我国会计准则里关于职工薪酬的相关条例,2014年7月,《企业会计准则第9号——职工薪酬》被财政部进行了进行了修订。新的准则中对职工薪酬的会计处理方法进行了进一步规范,使核算体系更加系统化,分类更加明晰化。本文在对新会计准则解读的基础上,运用对比论证的方法,论述了新旧职工薪酬会计准则中内容的变化,并提出了设计个性化的福利制度等应对建议。
In order to further effectively regulate the relevant regulations on the remuneration of employees in China’s accounting standards, in July 2014, the “Accounting Standards for Business Enterprises No. 9 - Remuneration for Employees” was revised by the Ministry of Finance. The new guidelines further regulate the accounting treatment of employees’ remuneration so as to make the accounting system more systematic and categorized more clearly. Based on the interpretation of the new accounting standards, this paper discusses the changes of the accounting standards for new and old employees’ remuneration using the method of comparison and argumentation, and puts forward some suggestions on how to design a personalized welfare system.