The Study On Post-employment Benefits Accounting Of CRRC

The concept of "post-employment benefits" is clearly defined for the first time in the Accounting Standards for Business Enterprises No.9-Wages and Salaries of Employees,which came into effect on July 1,2014.Post-employment benefits is divided into defined contribution plan and defined benefit plan.This revision reflects our country’s accounting standard system to be closer to the international accounting standards system,and also reflects our country’s conce rn for the elderly care of the unit workers.Its accounting treatment is relatively complicated,and the problem is widely applied in Chinese enterprises.At present,most domestic scholars are discussing the comparative study of domestic guidelines and international norms,and this paper mainly analyzes the accounting of post-employment benefits in the form of case analysis.This paper uses methodology of theoretical research and case study.firstly,after post-employment benefits accountant’s research background,research significance and research situation of domestic and foreign scholars on departure benefits review,etc.Secondly,it briefly expounds the connotation and accounting treatment of po st-employment benefits and provides theoretical basis for the article.Then the benefits of accounting norms and use,mainly including post-employment benefits development course,the accounting of defined contribution plan and defined benefits plan,and after the departure of a-share listed companies in the use of post-employment benefits situation of macro analysis;Then take CRRC post-employment benefits the recognition,measurement and disclosure of three aspects,analyzing the present situation and p roblems of the accounting treatment,The analysis found that the company has problems such as fuzzy standard,inaccurate measurement and lack of disclosure.It also makes Suggestions on the accounting of post-employment benefits accounting from the perspective of the principle and enterprise.At the standard level,the guidance of individual business should be strengthened and the accuracy of criterion selection index should be improved.At the practical level,the confirmation of aspects should clarify the basis and classification of post-employment benefits,and improve the accuracy of the criterion selection index,the measure should clearify the discount rate and determination of the fair value of plan assets,the disclosure should create dedicated web site to release information,etc.,thus it is advantageous to improve the standard of accounting standards and improve the application of post-employment benefits in Chinese enterprises.