《企业会计准则第9号——职工薪酬》于2007年1月1日起在上市公司范围内实施。这也是我国首次对职工薪酬的定义和内涵进行了系统的规范,新准则的制定旨在规范企业为获取职工提供服务而给予各种形式的报酬以及其他相关支出的会计处理和信息披露,本文对该准则的相关内容进行了探讨。 Accounting Standards for Business Enterprises No. 9 - Employee Benefits commenced on January 1, 2007 within the scope of a listed company. This is also the first time that our country has systematically standardized the definition and connotation of employee compensation. The new standard is formulated to standardize the accounting treatment and information disclosure that enterprises give various forms of remuneration and other related expenses for the purpose of providing service to employees. The relevant content of this guideline is discussed.