论文部分内容阅读
随着我国经济的发展,人们对离职后福利的关注日益增加。为了更好地保障职工的利益,2014年1月27日,财政部发布了修订后的职工薪酬准则,内容主要是增加了离职后福利中的设定受益计划。设定受益计划是企业承诺给职工确定金额的离职后福利计划。本文主要介绍了设定受益计划的内容,并对其存在的问题提出了合理化的建议。
With the development of economy in our country, people pay more attention to post-employment benefits. In order to better protect the interests of employees, the Ministry of Finance released the revised guidelines for remuneration of employees on January 27, 2014, mainly focusing on the increase of post-employment benefits in defined benefit plans. A defined benefit plan is a post-employment benefit plan that the company promises to employees to determine the amount. This article mainly introduces the contents of the set benefit plan and puts forward reasonable suggestions on the existing problems.