浅释《企业会计准则第九号——职工薪酬》

Brief Interpretatioin of Accounting Criteria for Enterprises No.9-Staff Pay

中国的会计准则经过了十多年的探索已经在2006年初正式问世,作为以国际准则趋同为显著特征的新企业会计准则,已经形成了以基本准则指导为纲领,以存货、职工薪酬等一般业务准则为主线,兼顾生物资产、银行保险等特殊业务的新企业会计准则体系,为企业经济的发展提供了一个全新的会计舞台。

After having been investigated for more than ten years, the Chinese accounting criteria were officially formulated in 2006. With the obvious feature of international criteria convergence, the new criteria provide a new accounting stage for the economic development of the enterprise.