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企业职工福利包括养老保险,医疗保险,失业保险和企业为职工提供的各项其他福利。我国正处在经济转型期,原来计划经济体制下的一些做法尚未退出历史舞台,而改革中产生的新事物又没有相应配套的规范,具体到职工福利会计处理领域,就产生了一些问题。 一、应付福利费的计提与开支 在计划经济模式下,盛行“企业办社会”,国有企业无
Employee benefits include endowment insurance, medical insurance, unemployment insurance and various other benefits provided by the enterprise to workers. My country is in the process of economic transition. Some of the planned practices under the planned economic system have yet to withdraw from the historical arena. However, there are no corresponding norms for new things arising in the reform. Specifically, there are some problems arising from the field of accounting treatment of staff benefits. I. Expenses and Expenses Appropriated to Be Expensed In the planned economy mode, “enterprise-run society” prevails and state-owned enterprises have no