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2014年7月1日起,财政部新修订的《企业会计准则第9号——职工薪酬》全面实施,其中,离职后福利被分为了设定提存计划和设定受益计划两种不同的方案,本文就两种方案的具体内容、会计处理和利弊进行分析与比较,结合我国目前的国情,研究这两种福利方案对我国企业的影响,得出了目前较为适合我国企业发展的养老金福利计划是设定提存计划的结论,在此基础上,对我国完善和推进设定受益计划提出了建议。
Since July 1, 2014, newly revised Accounting Standard for Business Enterprises No. 9 - Employee Compensation has been fully implemented by the Ministry of Finance. Among them, after-service benefits are divided into two different schemes, namely, a defined contribution plan and a defined benefit plan This article analyzes and compares the specific contents, accounting treatment and advantages and disadvantages of the two schemes. Combining the current national conditions of our country, this paper studies the impact of these two kinds of welfare programs on Chinese enterprises and draws the current pension benefits that are more suitable for the development of Chinese enterprises The plan is to set the conclusion of the deposit plan. On this basis, suggestions are put forward to improve and promote the set benefit plan in our country.