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《化学与工程新闻》周刊近期发表了马克 S·里斯奇的一篇文章,谈到美国公司面临退休雇员福利费用的急剧增长问题。现摘要介绍如下:退休雇员保健福利费用的变化无疑会在公司中引起强烈反响。公司会计标准的主要制定机构、位于康乃狄克州挪瓦克市的财会标准局(FASB)于1990年12月发布了新会计规则。根据这一新会计规则,向退休者提供保健福利津贴的大中型公司必须在帐簿上提留数百万、甚至数十亿美元作为其福利基金。大多数公司都被要求在1993年实施这项法规。这
The Chemical and Engineering News weekly recently published an article by Mark S. Ricci, referring to the dramatic increase in the cost of retiring employee benefits for U.S. companies. The summary is as follows: Changes in the cost of health benefits for retired employees will undoubtedly have a strong reaction in the company. The Financial Accounting Standards Authority (FASB), located in Norwalk, Connecticut, issued the new accounting rules in December 1990, the main body of corporate accounting standards. According to this new accounting rule, large and medium-sized companies that provide health-welfare benefits to retirees must keep millions or even billions of dollars in their books as their welfare funds. Most companies are required to implement this regulation in 1993. This