RESEARCH ON ACCOUNTING FOR LABOR'S OBLIGATION

本课题主要研究了以下三点：第一，基于建设性义务的新概念，对员工福利进行了概念分析。第二，全面处理了劳动义务，包括工资、一次性福利、养老金、医疗福利、其他附带福利、非执行董事的股票期权等。第三，项目集中在会计确认上，上述问题对会计确认有影响。

This project found out about the following three points:First, employe benefits have been analyzed conceptually on the basis of the new concept of constructive obligation.Second, the project dealt comprehensively with labor' obligation, which includes salary, lump-sum benefits, pensions, medical benefits, other fringe benefits, and stock options to non-executives.Third, the project has concentrated on the recognition of accounting, on which the problems mentioned above have an impact.