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为了进一步规范我国企业会计准则中关于职工薪酬的相关会计处理规定,并保持我国企业会计准则与国际财务报告准则的持续趋同,2014年1月,财政部在《企业会计准则第9号——职工薪酬》(以下简称准则)修订通知书上明确的规定,新修订的《准则》将在同年的7月1开始在全国的范围内施行。而随着新修订《准则》的施行,相关企业如何做到对新政策与新规定的把握和成熟运用也就迫在眉睫,通过对新会计准则在相关规定与政策方面的新要求进行探讨,从而为以新准则在职工薪酬的运用上提供一份浅陋的对比资料,使企业能更好的把握相关尺度。
In order to further standardize the accounting treatment of employees’ remuneration in the PRC Accounting Standards for Business Enterprises and to maintain the continuous convergence of the PRC Accounting Regulations on Business Enterprises and IFRS, in January 2014, the Ministry of Finance revised the Accounting Standards for Business Enterprises No. 9 - Remuneration “(hereinafter referred to as the” Guidelines “), the newly revised” Guidelines “will be implemented nationwide within July 1 of the same year. With the implementation of the revised ”Guidelines", it is imperative for the relevant enterprises to grasp and mature the new policies and regulations. By discussing the new requirements of the new accounting standards in relevant regulations and policies, With the new guidelines in the use of compensation for workers to provide a humble contrast to enable enterprises to better grasp the relevant standards.