新准则下辞退福利会计处理实例（An example of dismissal welfare accounting under the new standards）.docVIP

新准则下辞退福利会计处理实例（An example of dismissal welfare accounting under the new standards） In February 15, 2006, the Ministry of Finance issued 39 accounting standards, it indicates that the accounting system of our country with the international practice convergence of the formal establishment of the new accounting standards, the implementation of the first in January 1, 2007 in the listed company. Among them, the Enterprise Accounting Standards No. ninth - staff salaries regulate the accounting of enterprise workers pay and related information disclosure. The standard reference in the part of the International Accounting Standards No. nineteenth, employee benefits practice, combined with Chinas national conditions to clearly define the specific scope of employee compensation, including giving due to the cancellation of the labor relationship with the employee compensation, this is the termination benefits. I. relevant regulations for dismissal of benefits under the new guidelines (1) implications for the dismissal of benefits Enterprises may terminate service contracts and dismiss employees in advance. According to the labor agreement, enterprises need to provide a sum of money as compensation, called dismissal benefits. Benefits include two aspects: one is the labor contract has not yet expired, regardless of whether or not I want to workers, the enterprise decides to terminate the labor relationship with the employee and give compensation; two is in the labor contract has not yet expired, to encourage employees to accept voluntary cuts and given compensation, workers have the right to choose to continue job or receive severance. In determining whether the financial compensation provided by the enterprise is the dismissal of welfare, we should pay attention to the following three problems: (1) a reasonable distinction between dismissal benefits and normal retirement pensions. In the labor contract termination benefits before the expiration of the termination of the enter