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2006年2月中国企业会计准则体系正式发布,并从2007年1月1日起在上市公司范围内实施,鼓励其他企业执行。这是财政、会计工作贯彻落实科学发展观、服务改革开放和经济社会发展的重大举措,顺应了我国市场经济发展的要求,实现了与国际财务报告准则的实质趋同,对于维护市场经济秩序、完善市场经济体制、保障社会公众利益、促进社会和谐具有重要意义。《企业会计准则第9号——职工薪酬》准则(以下简称职工薪酬准则)是本次发布的38项具体会计准则之一,该
February 2006 China Enterprise Accounting Standards System was officially released, and from January 1, 2007 onwards in the implementation of listed companies to encourage other enterprises to implement. This is a major measure taken by the finance and accounting departments to implement the scientific concept of development, serve the reform and opening up as well as economic and social development, conform to the requirements of the development of the market economy in our country, achieve substantial convergence with the international financial reporting standards, and maintain the market economic order and perfection Market economy system to protect the public interest and promote social harmony is of great significance. The Accounting Standard for Business Enterprises No. 9 - Employee Compensation Guidelines (hereinafter referred to as the Employee Compensation Guidelines) is one of the 38 specific accounting standards promulgated this time.