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《企业会计准则第9号——职工薪酬》一、职工薪酬准则概述《企业会计准则第9号——职工薪酬》(以下简称职工薪酬准则)从广义的角度,根据构成完整人工成本的各类薪酬,从人工成本的理念出发,将职工薪酬界定为“企业为获得职工提供的服务而给予各种形式的报酬以及其他相关支出”。也就是说,从性质上看,凡是企业为获得职工提供的服务给予或付出的各种形式的对价,都构成职工薪酬,都应当作为一种耗费,与这些服务产生的经济利益相匹配。职工薪酬准则以明确界定的职工薪酬完整内涵为起点,着
Accounting Standards for Business Enterprises No. 9 - Employee Compensation I. Overview of Employee Compensation Standards Accounting Standards for Business Enterprises No. 9 - Employee Benefits (hereinafter referred to as Employee Compensation Guidelines) are broadly based on the various categories of labor costs Remuneration, starting from the idea of labor costs, defines employee remuneration as “various forms of remuneration and other related expenses incurred by enterprises in obtaining services provided by their employees.” In other words, in essence, all kinds of consideration given or paid by enterprises to obtain the services provided by their employees constitute the remuneration of their employees and should be used as a kind of consumptions to match the economic benefits generated by these services. The guidelines for employee remuneration start with the full definition of employee remuneration