员工薪酬财务公正性测度研究——基于四川省上市公司的经验数据
发布时间：2019-06-25 11:44
【摘要】：初次分配的公正性是社会公正的基础。企业财务目标应兼顾价值创造的效率和价值分配的公正性。将人力资本财务理论与财务公正理论相结合,运用"拉克尔法则"的主要观点和相关思想,依据增加额分配理论对拉克尔系数进行修正,提出"员工薪酬财务公正测度"方法。以2007年—2010年四川上市公司为样本,分"央企"、"地企"和"民企"进行员工薪酬财务公正性测度的验证。研究发现:在四川的央企人均薪酬远高于地企和民企,但人工投入产出低于地企和民企。央企的修正后拉克尔系数高于拉克尔系数黄金值,地企和民企相对较低。央企的薪酬分配高但未起到积极激励作用,地企和民企员工薪酬偏低。
[Abstract]:The fairness of initial distribution is the basis of social justice. The financial goal of an enterprise should take into account the efficiency of value creation and the fairness of value distribution. This paper combines the theory of human capital finance with the theory of financial justice, applies the main viewpoints and related ideas of "Raquel's Law", modifies the Raquel coefficient according to the theory of increasing amount distribution, and puts forward the method of "measuring the financial justice of employee compensation". From 2007 to 2010, Sichuan listed companies were divided into "central enterprises", "local enterprises" and "private enterprises" to verify the financial fairness of employee compensation. It is found that the per capita salary of central enterprises in Sichuan is much higher than that of local enterprises and private enterprises, but the manual input and output is lower than that of local enterprises and private enterprises. After the correction of the central enterprises, the Raquel coefficient is higher than the golden value of Raquel coefficient, and the local enterprises and private enterprises are relatively low. The salary distribution of central enterprises is high but does not play a positive incentive role, and the compensation of employees in local enterprises and private enterprises is on the low side.
【作者单位】： 四川大学工商管理学院;
【基金】：2012基本科研青年教师启动基金资助项目“会计公正价值观循证研究”(2012SCU11)阶段性成果
【分类号】：F272.92;F832.51
本文编号：2505656
[Abstract]:The fairness of initial distribution is the basis of social justice. The financial goal of an enterprise should take into account the efficiency of value creation and the fairness of value distribution. This paper combines the theory of human capital finance with the theory of financial justice, applies the main viewpoints and related ideas of "Raquel's Law", modifies the Raquel coefficient according to the theory of increasing amount distribution, and puts forward the method of "measuring the financial justice of employee compensation". From 2007 to 2010, Sichuan listed companies were divided into "central enterprises", "local enterprises" and "private enterprises" to verify the financial fairness of employee compensation. It is found that the per capita salary of central enterprises in Sichuan is much higher than that of local enterprises and private enterprises, but the manual input and output is lower than that of local enterprises and private enterprises. After the correction of the central enterprises, the Raquel coefficient is higher than the golden value of Raquel coefficient, and the local enterprises and private enterprises are relatively low. The salary distribution of central enterprises is high but does not play a positive incentive role, and the compensation of employees in local enterprises and private enterprises is on the low side.
【作者单位】： 四川大学工商管理学院;
【基金】：2012基本科研青年教师启动基金资助项目“会计公正价值观循证研究”(2012SCU11)阶段性成果
【分类号】：F272.92;F832.51
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