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中国现行国民经济核算制度将离退休人员工资简单地计入支付时期的劳动者报酬之中,是一种权责错位,不符合国民经济核算的权责发生制原则,也与支付时期的生产活动产出不匹配。针对这个问题,从理论上就改进和完善离退休人员工资的核算处理方法提出处理的基本思路。
The current system of national accounts in China simply retires retiree salaries into remuneration paid by laborers. It is a principle of accruals of rights and disobedience that do not conform to the principle of national economic accounting as well as the production activities during the payment period Output does not match. In response to this problem, the basic idea of how to improve and perfect the accounting treatment of retirees’ salary is put forward theoretically.