原制度下没有规定辞退福利的概念，企业一般是在实际支付辞退福利款项时计入当期费用。新准则对资产负债表的角度出发，按照权责发生制的原则，规定辞退福利的会计处理，本文对辞退福利的确认、计量和辞退福利对国有上市公司的影响以及会计处理作了一些实务探讨，以便更好的理解和运用职工薪酬准则。

Under the original system does not have the stipulation to resign the welfare concept, the enterprise is generally resigns the welfare fund chronometer enters works as the time expense in the actual payment.The new criterion embarks to the property debt table angle, has the system principle according to the power and responsibility, stipulated resigns welfare accountant to process, this article to resigned the welfare confirmation, measures and resigns the welfare processes to the state-owned to be listed's influence as well as accountant has made some practice discussion, in order to a better understanding and utilized the staff salary criterion.