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  本文選題：薪酬體系　切入點：薪酬設(shè)計　出處：《長安大學》2013年碩士論文

【摘要】：在改革開放，市場競爭愈發(fā)激烈的環(huán)境下，人才的儲備與有效使用已日漸成為各企業(yè)人力資源管理的核心所在，因此，對公司員工的薪酬進行優(yōu)化設(shè)計不僅可以體現(xiàn)員工勞動價值，而且，這種優(yōu)化設(shè)計，可以使其形成現(xiàn)代企業(yè)管理的非常重要的一個激勵體制。此外，作為職工薪酬計算的工具——會計核算既加強了職工薪酬信息，又可以去除職工行使其權(quán)益的消極作用。綜上所述，本文對于薪酬設(shè)計和會計核算的研究一方面是對理論的解讀，結(jié)合例子進行分析，另一方面則是探討新的會計準則會對其產(chǎn)生的影響，最后建立職工薪酬優(yōu)化設(shè)計的模型。事實上，在薪酬的構(gòu)成體系中，目前，雖然貨幣性薪酬部分仍占據(jù)著主導地位，但隨著職工自我價值的不斷提升與追求，企業(yè)在對其薪酬構(gòu)成因素中的非貨幣性部分逐步重視起來。因為在獲得滿意的貨幣性酬勞后，非貨幣性更能夠幫助職工與企業(yè)建立起長期有效合作關(guān)系，一來公司員工認為自我價值有在公司中體現(xiàn)，二者就是公司可以有效使用職工增強企業(yè)核心競爭優(yōu)勢。雖然大部分文獻都關(guān)注到了新會計準則下，，薪酬構(gòu)成及會計核算的變化，但是缺乏較為具體的、全面的對新舊準則下薪酬的主要變化及區(qū)別。另外，文獻中對當下企業(yè)薪酬體系所存在問題的研究更多是側(cè)重于企業(yè)內(nèi)部管理而言，缺乏一定的外部條件所致的原因。為此，本文提出對“職工薪酬優(yōu)化設(shè)計及會計核算研究”這個課題，希望在瀏覽眾多相關(guān)文獻的基礎(chǔ)上，可以通過建立的薪酬模型對日后企業(yè)薪酬體系的設(shè)計提供現(xiàn)實的、可行性研究和指導意見。
[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.
【學位授予單位】：長安大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F272.92;F275.2

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