职工薪酬优化设计及会计核算研究

发布时间：2018-03-24 04:36

本文选题：薪酬体系　切入点：薪酬设计　出处：《长安大学》2013年硕士论文

【摘要】：在改革开放，市场竞争愈发激烈的环境下，人才的储备与有效使用已日渐成为各企业人力资源管理的核心所在，因此，对公司员工的薪酬进行优化设计不仅可以体现员工劳动价值，而且，这种优化设计，可以使其形成现代企业管理的非常重要的一个激励体制。此外，作为职工薪酬计算的工具——会计核算既加强了职工薪酬信息，又可以去除职工行使其权益的消极作用。综上所述，本文对于薪酬设计和会计核算的研究一方面是对理论的解读，结合例子进行分析，另一方面则是探讨新的会计准则会对其产生的影响，最后建立职工薪酬优化设计的模型。事实上，在薪酬的构成体系中，目前，虽然货币性薪酬部分仍占据着主导地位，但随着职工自我价值的不断提升与追求，企业在对其薪酬构成因素中的非货币性部分逐步重视起来。因为在获得满意的货币性酬劳后，非货币性更能够帮助职工与企业建立起长期有效合作关系，一来公司员工认为自我价值有在公司中体现，二者就是公司可以有效使用职工增强企业核心竞争优势。虽然大部分文献都关注到了新会计准则下，，薪酬构成及会计核算的变化，但是缺乏较为具体的、全面的对新旧准则下薪酬的主要变化及区别。另外，文献中对当下企业薪酬体系所存在问题的研究更多是侧重于企业内部管理而言，缺乏一定的外部条件所致的原因。为此，本文提出对“职工薪酬优化设计及会计核算研究”这个课题，希望在浏览众多相关文献的基础上，可以通过建立的薪酬模型对日后企业薪酬体系的设计提供现实的、可行性研究和指导意见。
[Abstract]:In the environment of reform and opening up and the increasingly fierce market competition, the reserve and effective use of talents has become the core of human resources management in various enterprises. The optimization design of employees' salary can not only reflect the labor value of employees, but also make it a very important incentive system for modern enterprise management. As a tool of employee compensation calculation, accounting not only strengthens the compensation information, but also removes the negative effect of employees exercising their rights and interests. To sum up, the research on salary design and accounting is a theoretical interpretation in this paper. On the other hand, it discusses the impact of the new accounting standards on it, and finally establishes a model for the optimal design of employees' compensation. In fact, in the compensation system, at present, Although the monetary compensation part still occupies the dominant position, with the continuous improvement and pursuit of the self-value of the employees, the non-monetary part of the salary composition of the enterprise is gradually attached importance to, because after obtaining the satisfactory monetary reward, Non-monetary nature can help workers and enterprises to establish a long-term and effective cooperative relationship, for one thing, employees of the company think that their self-worth is reflected in the company. The two are that the company can effectively use its employees to enhance its core competitive advantage. Although most of the literature has focused on the changes in salary composition and accounting accounting under the new accounting standards, there is a lack of more specific, In addition, the research on the problems existing in the current enterprise compensation system is mainly due to the lack of external conditions in the internal management of the enterprise. In this paper, the author puts forward the topic of "Research on the optimal Design and Accounting of employee compensation". It is hoped that, on the basis of reviewing many relevant documents, the compensation model can be used to provide a realistic basis for the design of the salary system in the future. Feasibility study and guidance.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F272.92;F275.2

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