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随着我国经济带的飞速发展,以及加入WTO的推动,2006年中国颁布的《CAS 9—职工薪酬》顺应经济形式的快速变化,并得到了广泛的应用。为了进一步规范我国企业的职工薪酬的会计处理及计量,同时适应当前的市场经济的要求,保持我国会计准则与国际同步的趋势,财政部订正《CAS 9—职工薪酬》并在当年7月1日实施。新准则虽然在现行准则的基础上做了很多完善和补充,但从新准则的制度本身执行中面临的问题来看,新准则仍存在一些许多不足之处。基于此,本文通过比较分析的方法对新旧准则的不同之处进行分析,阐述新旧准则的变化内容,同时详细描述对CAS 9(2014)的修订。具体分析修订背景和重要性及其修订准则的原因。列举新旧准则的区别,包括:职工的概念,职工薪酬的概念和职工薪酬准则差异。比较我国的职工薪酬准则与IAS 19的差异和趋同。分析新准则的影响和存在问题一一进行分析,提出了一系列修订新准则问题的措施和途径,以供参考。
With the rapid development of China’s economic belt and the promotion of accession to the WTO, “CAS 9-Employee Compensation” promulgated by China in 2006 conforms to the rapid changes in economic form and has been widely used. In order to further standardize the accounting treatment and measurement of the employees’ remuneration of enterprises in our country and at the same time meet the requirements of the current market economy and keep the trend of our accounting standards in line with the international standards, the Ministry of Finance revised “CAS 9-Employee Compensation” and on July 1 of the same year Implementation. Although the new guideline has been greatly improved and supplemented on the basis of the existing guideline, there are still some deficiencies in the new guideline as far as the problems encountered in the implementation of the new guideline system itself are concerned. Based on this, this paper analyzes the differences between the old and the new standards through the comparative analysis method, expounds the changes of the new and old standards, and at the same time details the revision of CAS 9 (2014). Specific analysis of the revised background and importance and the reasons for the revision of the guidelines. The differences between the old and the new guidelines are listed as follows: the concept of employee, the concept of employee’s salary, and the difference between employee’s salary guidelines. Compare the differences and convergence between the employee compensation guidelines and IAS 19 in our country. Analyze the impact of the new guidelines and existing problems one by one analysis, put forward a series of measures and ways to amend the new guidelines, for reference.