Study On The Accounting Treatment Of Dismiss Welfare

In January 27,2014,the Ministry of Finance issued the notice on t he issuance and the revision of "<Enterprise Accounting Standards No.ninth-employee pay>" by the finance ministry [2014]8 and required all enterprises to start the revised Accounting Standards No.ninth(hereinafter referred to as CAS9(2014))from July 1,2014.The new standard separates “departure benefits”.It is possible to see the degree of importance.At the present time,our country declined to welfare of accounting theory,which is still immature in the process of accounting standards and in the development of accounting practice.Therefore,it is imminent to establish a sound accounting system off welfare.Which promotes the welfare of accounting treatment to a fairly and has important significance of the company' financial statements.In CAS9(2014),the accounting treatment for the dismissal of welfare involves accounting confirmation,accounting measurement,disclosure of accounting report and other aspects,which are in disagreement with international accounting standards.First of all,the accounting treatment of dismiss welfare needs to clarify the demarcation of the boundary between the benefits and short-term compensation,which clear the accounting entity of its accounting.Secondly,the definition and attribution period of the rest of the internal early retirement on the legal definition of our country(special dismiss welfare-internal)declined and epitomized application in accounting.In accordance with the provisions in the rule,after the rest early retirement plan of internal accounting practice declined,the accounting treatment of internal withdrawal plan is compared with that of dismiss welfare,but there is a great discrepancy between the internal accounting treatment and the theoretical provisions in practice.For this,the difference should be debatable how worthy of discussion.In the measurement of the dismissal welfare,there is no specific regulation o n the selection of discounting rate in the measurement of discounting welfare.And the discounting rate is unified for the measurement of liabilities.In terms of the disclosure of dismissal benefits,in the problems of CAS9(2014)are not reasonable and irregular provisions;However,IAS9 will be described in detail in this area.Therefore,the international accounting standards defined reasonably,which is of great use for reference to our country.In this paper,we mainly expand belong to accounting and related problems of dismissal welfare accounting,or by the accounting standard for business enterprises of our country all over the entire surface of the relevant provisions.Paper based on the discussion above,around the termination benefits of accounting recognition,accounting measurement and accounting disclosure further study three accounting problems,and aiming at the existing problem of the three aspects put forward their own thinking and suggestions.First,combining the welfare and the related theory study,matching after retirement welfare and welfare in the normal calculation of retirement pension and short-term reward between categories,the new "labor contract law",and analyzing the early retirement CAS9(2014)based on the theory of the rele vant provisions fundamental study of early retirement.Second,it submits the plan to the starting point of accounting and declined to the "three principles of the CAS division method of economic theory" of the results after CAS9(2014)declined in the conc rete operation method of accounting for more social welfare programs declined further accounting norms,and coupling assembly and IAS 19 series,series of accounting standards and SFAS FASB compared with the result of the operation of law,principles,analysis about IAS and CAS9(2014),the origin of the difference between the FAS duty theory,and retirement,compensation the country together to help enterprises in our country,the legal theory and CAS9(2014)in the application of the provisions and the existence of the academic world declined,deeply research on the accounting problems declined and finally the concrete question concrete analysis of their thoughts and suggestions.In addition,the terms of accounting practice,another without the option of measuring method on the deep argumentation employees declined,government bonds yield to maturity is calculated from the amount of compensation should be adopted when the social discount rate declined,which perform the measurement adjustment amount declined at the end of the distance difference arithmetic and welfare practice,while the number of paying the cost management to adjust the difference in theoretical declined and the uncertainty,net debt to confirm the cost of future requirements of the rules,not difficult to increase the accounting practice operation,enterprise profit space management.These are the main problems involved in the dismissal of welfare accounting.Through the discussion and in-depth study of these problems,this paper is expected to form a perfect dismissal welfare accounting system.