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2006年2月15日正式发布的《企业会计准则第9号——职工薪酬》,对企业职工薪酬的确认、计量和披露进行了系统规范,明确并拓展了职工薪酬的内容。但是,准则将工会经费纳入职工薪酬范围,对此笔者表示不同看法。
The Accounting Standard for Business Enterprises No. 9 - Employee Compensation, which was officially promulgated on February 15, 2006, systematically regulated the recognition, measurement and disclosure of remuneration for employees of the Company, clarifying and expanding the content of employee remuneration. However, the guidelines include union funds into the scope of employee benefits, which I express different views.