企业会计准则第×号──职工福利（征求意见稿）引言１．本准则规定职工福利的会计核算和会计报告。定义２．本准则使用的下列术语的定义为：（１）职工福利，指企业按照社会保障制度改革的规定为职工提供的各种社会保险，按照住房制度改革的规定为职工缴纳的住房公积金以... Enterprise Accounting Standards No. × ─ ─ Employee Benefits (Exposure Draft) Introduction 1. This standard provides accounting and accounting of employee benefits. Definition 2. The following terms used in this Code are defined as: (1) Employee Benefits refers to the various social insurances provided by the enterprise to employees in accordance with the provisions of the reform of the social security system, and the housing provident fund paid by the employees in accordance with the provisions of the housing system reform.