新准则下如何填报
Under the new guidelines how to fill in
As everyone knows, compiling cash flow table fill," paid to and for employees of the " cash" cash flow statement of cash flow from operations" under the item of a subset of items, which belongs to the" operating cash outflow" project.
The new accounting standards for business enterprises of the" standards of staff" ( IAS ninth presentation of financial statements ) and" guidelines" ( IAS thirtieth ) will" worker" and "pay " category are enlarged, extended to the generalized" cost " concept, therefore, the author thinks, the new criterion" cash flow statement guidelines" ( IAS thirty-first ) should also be expanded " paid to and for employees of the cash collection category".
The old standards regulations
In the listed company in January 1, 2007 implementation of the new guidelines before, from the Ministry of finance, the old" cash flow statement Standard Guide" and the Ministry of finance over the" enterprise financial statement compilation" can be seen," paid to and for employees of cash" project shall report the contents include: wages, bonuses, allowances and subsidies social insurance fund;; supplementary pension insurance; housing provident fund and housing subsidies difficulties; for worker pay commercial insurance; enterprise paid to employees or workers to pay other welfare expenses.
At the same time, reporting should eliminate the following: pay retired personnel expenses, including payment and retirement and did not participate in the overall retiree fee, should be in " other operating activities related to cash" projects reflect; payment in the construction staff wages, should be in " construction fixed assets, intangible assets and other long-term assets cash paid as" project cash flow from investment activities reflect.
The new guidelines on the changes
New" standard of cash flow statement" Application guide not refinement about it.
The Ministry of finance organization to write" enterprise accounting standards on" ( 2008 ) first noted, paid to and for employees in cash, including enterprise for workers to provide services of the period given various forms of remuneration and other relevant expenses. This and the new" standards of staff" on" employees " is defined as exactly the same.
In the list of " paid to and for employees of cash" project shall report the specific content, with the exception of the old rules," enterprise accounting standards on" (2008 ) clearly increased lists "because the lift and the labor relations of the compensation" and" cash settled share-based payment".
At the same time, lists out the project," enterprise accounting standards on" (2008 ) still lists" payment in construction engineering staff wages" ( and wage costs), but dropped the" pay for retired personnel expenses". Thus," enterprise accounting standards on" ( 2008 ) intended to point out, in addition to the staff's work nature and service object should be in " the purchase or construction of fixed assets, intangible assets and other long-term assets cash paid to employee compensation" project reflected in cash flow, where the need to" cash flow from operations" in reflecting the workers pay cash flow, all should focus on " paid to and for employees of cash" child to fill in, no longer distinguish between" pay retirees and workers compensation costs" to" fill out payments relating to other operating activities cash" child in.
The conclusions are as follows: enterprise for workers to provide services, this period given various forms of compensation and other related" cash" spending, according to the staff's work nature and service object, respectively, fill in" paid to and for employees of cash" or" the purchase or construction of fixed assets, intangible assets and other long-term assets cash paid by" project in. Therefore, the old and the new standard of cash flow statement or explanation is not explicitly mentioned guide" of trade union funds"," education workers" and" independent director allowance"," worker survivor assistance" and other employee compensation shall be given according to the principle of.
众所周知，编制填报现金流量表时，“支付给职工以及为职工支付的现金”项目是现金流量表“经营活动产生的现金流量”项目下的一个子项，属于“经营活动现金流出”项目。
新企业会计准则之《职工薪酬准则》（第9号准则）和《财务报表列报准则》（第30号准则）将“职工”和“薪酬”的范畴都扩大了，扩大到了广义“人工成本”的概念，因此，笔者认为，新准则《现金流量表准则》（第31号准则）也应相应扩大了“支付给职工以及为职工支付的现金”的归集范畴。
旧准则的相关规定
在上市公司于2007年1月1日起施行新准则之前，从财政部旧《现金流量表准则指南》以及财政部历年《企业财务决算报表编制说明》可以看出，“支付给职工以及为职工支付的现金”项目应填报的内容包括：职工工资、奖金、各种津贴和补贴；社会保险基金；补充养老保险；住房公积金及住房困难补助；为职工交纳的商业保险金；企业支付给职工或为职工支付的其他福利费用等。
同时，填报时应剔除以下内容：支付的离退休人员的各项费用，包括支付的统筹退休金以及未参加统筹的退休人员的费用，应在“支付的其他与经营活动有关的现金”项目中反映；支付的在建工程人员的工资，应在“购建固定资产、无形资产和其他长期资产所支付的现金”项目中作为投资活动产生的现金流量反映。
新准则的几点变化
新《现金流量表准则》应用指南并未细化谈及此事。
财政部组织编写的《企业会计准则讲解》（2008）首先指出，支付给职工以及为职工支付的现金，包括企业为获得职工提供的服务本期实际给予各种形式的报酬以及其他相关支出。这一点与新《职工薪酬准则》关于“职工薪酬”的界定是完全一致的。
在列举“支付给职工以及为职工支付的现金”项目应填报的具体内容时，除旧准则外，《企业会计准则讲解》（2008）还明确增加列举了“因解除与职工劳动关系给予的补偿”和“现金结算的股份支付”。
同时，列举剔除项目时，《企业会计准则讲解》（2008）仍列举了“支付的在建工程人员的工资”（及工资性费用），但删除了“支付的离退休人员的各项费用”。由此可见，《企业会计准则讲解》（2008）意在指出，除按职工的工作性质和服务对象应在“购建固定资产、无形资产和其他长期资产所支付的现金”项目中反映的职工薪酬现金流量外，凡需在“经营活动产生的现金流量”总项中反映的职工薪酬现金流量，应全部集中在“支付给职工以及为职工支付的现金”子项中填报，不再区别将“支付的离退休人员的各项费用”等职工薪酬填报到“支付的其他与经营活动有关的现金”子项中。
由此可以得出如下结论：企业为获得职工提供的服务，本期实际给予各种形式的报酬以及其他相关“现金”支出，按职工的工作性质和服务对象，分别填报于“支付给职工以及为职工支付的现金”项目或“购建固定资产、无形资产和其他长期资产所支付的现金”项目中。因此，新旧现金流量表准则指南或讲解未明确提及的“工会经费”、“职工教育经费”以及“独立董事津贴”、“职工遗属补助”等职工薪酬皆应按此原则填报。