摘要
与现行会计准则中职工薪酬相关规定比较,2012年《企业会计准则征求意见稿》明确界定了职工概念,把职工薪酬分为短期薪酬、离职后福利、辞退福利和其他长期职工福利四部分,规范了薪酬的会计处理和不同类型的薪酬方式的信息披露,涵盖了企业职工薪酬的各种形式。针对现行会计核算规定,将对企业的财务状况、经营成果和职工个人产生影响,提出完善收益计划假设的设定条件,做到依据无偏,减少依赖个人判断、遵循成本效益原则和加强会计人员培训等建议。
Compared with the employee compensation rules in the current accounting standards, the accounting standards for enterprises draft（2012） clearly defined the concept of the worker, and the employee compensation is divided into four parts, short - term compensation, post - employment benefits, termination benefits and other long - term employee benefits. The accounting treatment of employee compensation is standardized in the draft , then the information disclosure way on different ben- efits is also improved. To the effect of financial position, operating results and workers, the draft has given our advices, such as perfecting the benefit plan assumes, unbiased principle, reducing personal judgment, following the principle of cost effectiveness, and strengthening the accounting personnel training.
出处
《对外经贸》
2013年第9期103-105,共3页
FOREIGN ECONOMIC RELATIONS & TRADE
关键词
职工薪酬
短期薪酬
离职后福利
辞退福利
employee compensation
short - term compensation
post - employment
termination benefits
