浅议新会计准则中第9号准则《职工薪酬》

On the No.9 regulation "The Payment of Employees" in the new accounting regulations

本文通过对财政部2006年2月15日发布的《企业会计准则-基本准则》的学习,并同旧会计准则以及国际准则的比较与分析,,对如何应用好新会会计准则的9号准则《职工薪酬》,提出了6点意见和建议。

This paper studies the accounting regulations published on February 15, 2006, and compares and contrasts them with the previous ones and international counterparts. In particular the No. 9 regulation ＂The Payment of Employees＂ is studied and suggestions for improvement are made.