职工薪酬准则:科学发展观的体现

Standard for Employee Compensation:Embodiment of Scientific Concept of Development

科学发展观的实质是要实现经济社会更快更好的发展。2006年2月由财政部发布并实施的《企业会计准则第9号——职工薪酬》准则,是会计工作贯彻落实科学发展观、服务改革开放和经济社会发展的重大举措。该准则在诸多方面体现了科学发展观。

The essence of the scientific concept of development is to achieve faster and better development of economic society.Accounting Standard for Business Enterprises No.9-Employee Compensation was issued and implemented by the Ministry of Finance in February 2006.This Accounting Standard is a great measure in carrying out scientific concept of development and servicing reform and opening up and development of economic society.The accounting Standard for Employee Compensation embodies Scientific Development Concept in many aspects.