2015年国务院国有企业改革方案出台,薪酬制度的建立对公司制的国有企业领导层影响重大,对一些居心不良的个别领导是一个震动,而此薪酬的改革却是树立国有企业形象、为国家做贡献的基本,特别是国有企业薪酬改革更是与财政部2014年新修订的《企业会计准则》第九号《职工薪酬》密切相关,对会计准则的执行具有重要意义。 In 2015, the State Council reform plan for state-owned enterprises was promulgated. The establishment of the remuneration system has had a significant impact on the leadership of state-owned enterprises under the company system. It is a sham for some individual leaders who are not in good spirits. The remuneration reform, however, is to establish the image of state-owned enterprises The basic contribution, especially the reform of state-owned enterprises, is closely related to the “Employee Compensation” No. 9 of the newly revised Accounting Standard for Business Enterprises issued by the Ministry of Finance in 2014, which is of great significance for the implementation of accounting standards.