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2014年财政部发布了修订后的《企业会计准则第9号——职工薪酬》,新增了离职后福利概念,首次规范了设定受益计划的会计处理和披露要求。通过分析90家两地上市公司2013~2015年年报中离职后福利的披露情况,发现存在披露不完善和不规范的问题,表明我国上市公司会计准则执行力度弱。结合离职后福利的经济后果,发现设定受益计划对企业、职工、债权人和投资者等利益相关者都有很大的正面效应。但是设定受益计划中企业要承担较大的经济压力和风险,建议有条件的企业积极建立设定受益计划,实行混合型福利政策。
In 2014, the Ministry of Finance released the revised Accounting Standard for Business Enterprises No. 9 - Employee Compensation. It added the concept of after-service benefits and first standardized the accounting treatment and disclosure requirements for defined benefit plans. By analyzing the disclosure of after-service benefits in 90 annual reports of 90 listed companies from 2013 to 2015, we found that the disclosure of incomplete and irregular problems, indicating that the implementation of our accounting standards for listed companies is weak. Combined with the economic consequences of the post-employment benefits, we found that the defined benefit plans have a very positive effect on the stakeholders such as enterprises, employees, creditors and investors. However, in the defined benefit plan, enterprises should bear greater economic pressure and risk. It is suggested that qualified enterprises should actively set up defined benefit plans and implement mixed welfare policies.