The Study On The Standard Of Employee Benefits In Our Country

In 2014, our country began to implement the latest employee benefits standards, which introduces from the latest achievement of International Accounting Standards Board, also gives full consideration to the present basic conditions of economic development level and accounting industry in our country. It is safe to say that the CAS 9 has experienced the process from scratch and more perfect step by step. At present, the CAS 9 is quite scientific, rigorous and reasonable. This article will do research from the following several aspects: firstly, do a simple introduction and comparison analysis on the CAS 9 of different period, then emphatically make a research on the CAS 9 (2006) and CAS 9 (2014), and do the factor analysis about the changes of CAS 9, and the effects on China’s enterprises; Then, do an in-depth research about the international convergence of CAS 9 (2014), including comparative analysis with IAS 19 and difficulties in the implementation; Finally, according to the analysis and research of the full text, drawing the conclusion and Suggestions.For finishing this paper, I refer to a large number of research results at home and abroad, hoping to do the most comprehensive, scientific and rigorous research for our employee benefits standards. At present, the research is only limited to the accounting and accounting standards themselves, and there is relatively rare to take China’s socialist market economic development, the reform of social security system into account, also the background of global economic convergence is neglected. So, besides the accounting standards themselves, I has collected lots of literature and data in other related subject fields, eventually finishing this complete paper successfully.