文章基本信息

标题：Acknowledging and Accounting for Employee Benefits
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作者：Florentina Moisescu ; Iuliana Mihai
期刊名称：Annals of Dunărea de Jos University. Fascicle I : Economics and Applied Informatics
印刷版ISSN：1584-0409
出版年度：2009
期号：1
出版社：Dunarea de Jos University of Galati
摘要：Employee benefits are all forms of counter services granted by an entity in return to services given by the employees. This category includes only the benefits covered by the entity, not those from the state or the employee on the payroll. The employer counting and presenting all the benefits of the employees, including those provided on the basis of official programs or other official contracts between the entity and the individual employees, groups of employees or their representatives, those established on the basis of legal provisions or by contracts at the level of activity sector, through which the entities are required to contribute to national programs, as well as those resulting from unofficial practices give rise to an implicit obligation. Acknowledging and especially assessing these benefits are issues demanding special attention.
关键词：current employees; non-monetary benefits; post-hiring benefits;bonus programs; compensations.