2006年2月15日,财政部发布了新的会计准则,并于2007年1月1日起首先在上市公司中执行。这次新会计准则体系的制定,是我国会计改革进程上一个新的里程碑。其中职工薪酬准则格外引人注意,职工薪酬准则借鉴了国际会计准,对职工薪酬的确认、计量和披露进行了规范。与原准则相比,新的职工薪酬准则发生了很大变化,这种变化必将对我国企业产生深远影响。 February 15, 2006, the Ministry of Finance issued a new accounting standards, and in January 1, 2007 from the first listed company in the implementation. The formulation of the new accounting standards system is a new milestone in the process of accounting reform in our country. In particular, the guidelines for staff remuneration have drawn special attention. The guidelines for staff remuneration draw on the international accounting standards and regulate the recognition, measurement and disclosure of employee remuneration. Compared with the original guidelines, the new guidelines for staff and workers have undergone great changes. Such changes will surely have a far-reaching impact on the enterprises in our country.