【摘要】：初次分配的公正性是社會(huì)公正的基礎(chǔ)。企業(yè)財(cái)務(wù)目標(biāo)應(yīng)兼顧價(jià)值創(chuàng)造的效率和價(jià)值分配的公正性。將人力資本財(cái)務(wù)理論與財(cái)務(wù)公正理論相結(jié)合,運(yùn)用"拉克爾法則"的主要觀點(diǎn)和相關(guān)思想,依據(jù)增加額分配理論對(duì)拉克爾系數(shù)進(jìn)行修正,提出"員工薪酬財(cái)務(wù)公正測(cè)度"方法。以2007年—2010年四川上市公司為樣本,分"央企"、"地企"和"民企"進(jìn)行員工薪酬財(cái)務(wù)公正性測(cè)度的驗(yàn)證。研究發(fā)現(xiàn):在四川的央企人均薪酬遠(yuǎn)高于地企和民企,但人工投入產(chǎn)出低于地企和民企。央企的修正后拉克爾系數(shù)高于拉克爾系數(shù)黃金值,地企和民企相對(duì)較低。央企的薪酬分配高但未起到積極激勵(lì)作用,地企和民企員工薪酬偏低。
[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.
【作者單位】： 四川大學(xué)工商管理學(xué)院;
【基金】：2012基本科研青年教師啟動(dòng)基金資助項(xiàng)目“會(huì)計(jì)公正價(jià)值觀循證研究”(2012SCU11)階段性成果
【分類號(hào)】：F272.92;F832.51

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