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《企业会计准则第9号——职工薪酬》(下文简称“《职工薪酬准则》”)的发布,说明了会计准则体现以人为本的发展思路。这是我国首次以会计准则的形式规范职工薪酬的确认、计量和披露。虽然我国《劳动法》对职工薪酬有一定的规范,旧《企业会计准则》和《企业会计制度》中也有部分限制,但从未单独制订具体会计准则,来指导职工薪酬的会计处理。
The release of “Accounting Standards for Business Enterprises No. 9 - Employee Benefits” (hereinafter referred to as the “Employee Benefits Guidelines”) shows that the accounting standards reflect the people-oriented development concept. This is the first time that China has standardized the recognition, measurement and disclosure of employee remuneration in the form of accounting standards. Although the “Labor Law” of our country has certain norms for the remuneration of employees, there are some restrictions in the old Accounting Standards for Business Enterprises and the Accounting System for Business Enterprises. However, no specific accounting standards have been formulated to guide the accounting treatment of employees’ remuneration.