Analysis And Improvement Of Post-employment Benefits Accounting Under The New Standards

Employee compensation expense is an important part of cost accounting in enterprises,with the development of market economy,and the gradual improvement of the pension system,more and more employee benefits come out,and employee benefits are also increasingly diversified.The treatment of employee benefits increases the difficulty of accounting work,making the Chinese Post-employment benefits accounting become hot issue,and one of the most talked about things in theory and practice.At present,there is still a lot of controversy in the theoretical circles about Post-employment benefits in our country,and there is no unanimous conclusion.However,the existing research is mainly confined to the comparison between the new and old standards,and for the important part of the new staff salary criteria,that is the Post-employment benefits accounting,focuses on the interpretation of the clause,there is no specific corresponding problem to be pointed out,and the research on the issue of accounting information disclosure is lack of comprehensiveness and depth.In view of this,this article based on the existing literature,integrates and analysis the relevant articles,starting from the study of international convergence of new employee compensation standards,and focus on the debate on Post-service benefits in existing research,then analyze the shortcomings of the Post-service welfare accounting and disclosure of the criteria,finally provide the corresponding recommendations.This paper combined with the theoretical research on the relevant issues and uses the method of normative research,On this basis,it discusses the Post-employment welfare accounting and disclosure issues.it is found that there are problems in the accounting and disclosure of Post-employment welfare accounting and disclosure,including the following: In the absence of learning experience in the labor operation,it is expected that it may will lead to the enterprise’s obligation to does not match the service obtained;discount rate of the provisions to give more profit control space;the validation and measurement methods of past service cost are unreasonable and other issues.In the Post-employment welfare accounting information disclosure,due to the imperfect provisions of the guidelines,this paper analyzes the problems such as the lack of independent recognition of assets and liabilities,the cost income is not reflected independently and the other comprehensive income disclosure is not standardized.Through the analysis of the problem,this paper explores the suggestions for solving the problems in the light of the actual situation of our country,so as to explore the way for the development of enterprises in China Post-employment welfare accounting practice,and provide theoretical reference for further improving the accounting standards.