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本文首先介绍了旧会计准则对职工福利处理的弊端及其成因,其次总结了新会计准则中对职工福利相关规定的特点,最后对比分析了新旧准则在职工福利的处理不同之处。
This article first introduces the malpractices and causes of the old accounting standards on employee benefits, then summarizes the characteristics of the relevant provisions on employee benefits in the new accounting standards, and finally analyzes the differences between the old and the new standards in employee benefits management.