辞退福利的中外比较及思考

Comparison of Termination Benefits at Home and Abroad and Reflections

阐述辞退福利概念,并从确认、计量和披露三个角度对我国企业会计准则和国际会计准则在辞退福利方面的规定进行比较,分析表明我国企业会计准则还需完善,为此应明确规定恰当的折现率,提高辞退福利披露的信息质量等。

This paper expounds upon the concept of Termination Benefit,and compares the regulations of China enterprise accounting standards and those of international accounting standards on Termination Benefit,analysis results show that China enterprise accounting standards need improving,thus it is necessary to specify proper discount rate and to improve quality of released information of Termination Benefit.