新“职工薪酬准则”中离职后福利的应用

The Application of Post-employment Benefits in the New “Employee Benefits Standards”

财政部新修订的《企业会计准则第9号——职工薪酬》增加了离职后福利内容。将其分成设定提存计划与设定受益计划,并要求按照权责发生制原则,把将来所要支付的福利折现到职工在职期间分摊,这将对人工成本和财务报表产生影响。因此,企业在进行会计处理前,应该先区分自己的福利计划属于哪一类,把握准则中的要点进行恰当处理,以期为报表使用者提供更可靠的会计信息。

＂Enterprise Accounting Standards No.9-Employee Benefits＂revised by the Ministry of Finance has been implemented since July 1,the new post-employment benefits is one of the highlights.The new Accounting Standards put it into defined contribution plans and defined benefit plans,and require discounting future benefits to be paid according to the Accrual Basis principle during in-service workers,which will have an impact on labor costs and financial statements.Therefore,enterprises should distinguish which type of benefit plan before accounting treatment,and grasp the main points of the Accounting Standards for proper treatment in order to provide a more reliable accounting information for users of financial statements.