论文部分内容阅读
我国最新修订了《企业会计准则9号—职工薪酬》,对于离职后的福利的相关问题进行有效的规范,离职后的福利主要包含了提存计划与收益计划两个方面。其中设定提存计划非常简单,也很方便去理解和操作。企业中职工在完成自己工作后,职工便已经具备了获得养老金的权力,而企业也具备了向企业内员工提供养老金的义务。本文主要对职工离职后相关福利的会计处理进行有效的分析,给出一些完善的建议,希望可以起到积极的借鉴作用。
China’s latest revision of the “Accounting Standards for Business Enterprises No. 9 - Employee Compensation”, the effective separation of benefits related to the issue of effective regulation, after leaving the benefits mainly include the deposit and return plans in two aspects. Set deposit plan which is very simple, but also very easy to understand and operate. Workers in enterprises have completed their work, the workers already have the power to obtain pensions, and businesses also have the obligation to provide pensions to employees in the enterprise. This article mainly analyzes the accounting treatment of the related welfare after leaving the company, gives some perfect suggestion, hoping it can play a positive reference role.