论文部分内容阅读
2014年修订的《企业会计准则第9号——职工薪酬》(以下简称“新准则”)将企业为获得职工提供的服务或解除劳动关系而给予的各种形式的报酬或补偿全部纳入职工薪酬的范围,包括短期薪酬、离职后福利、辞退福利和其他长期职工福利四大项。此外,还将企业提供给职工配偶、子女、受赡养人、已故员工遗属及其他受益人等的福利也纳入职工薪酬的范围。
The “Accounting Standards for Business Enterprises No. 9 - Employee Benefits” (hereinafter referred to as the “New Standards”) revised in 2014 fully incorporates all kinds of remuneration or compensation given by the enterprises for obtaining services provided by the employees or canceling the labor relations The scope of employee compensation includes four items: short-term salary, post-employment benefits, termination benefits and other long-term employee benefits. In addition, benefits provided by the enterprise to employees’ spouses, children, dependents, survivors of deceased employees and other beneficiaries are also included in the scope of employee benefits.