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1、 I 摘 要 国有企业作为我国现代经济社会的支柱，在我国的发展中占有重要的地位，国有企业的发展深深影响着我国经济的走向，然而，国有企业在以为在历史经济社会的发展中一些方面因素的影响下，致使国有企业内部仍然存在很多亟待解决的问题。特别是薪酬管理方面的问题，严重影响企业的有序良好发展。当前国有企业正在经历新一轮改革浪潮，薪酬管理策略与企业战略不适应，高管薪酬过高，福利费用支出过大，人工成本费用增长过快等问题更加凸显，严重影响企业效益；薪酬差距过大，引发薪酬的相关激励方面的功能得不到发挥，从而使国企人才流失现象非常严重。国有企业薪酬管理已经成为研究热点，对于如何采取有效措施，降低成本，提高国有企业人
2、力资源利用率，学者们也从不同的视角进行了研究。但是，当前从会计视角对国企薪酬管理问题的研究相对较少。 本文主要采用理论分析和案例分析相结合的研究方法，针对国企薪酬管理存在的问题提出切实有效的解决办法，从而引导国有企业有效控制薪酬总额，充分发挥薪酬激励效果，提高人力资源利用效率，促进国有企业的长足发展。首先，通过阅读大量文献和相关资料，对有关的国内外关于薪酬管理方面理论、问题对策等的相关知识进行了大概论述；其次，结合相关企业的薪酬管理现状研究，分析了国有企业薪酬设计和薪酬日常管理方面存在的问题及产生原因；然后，在此基础上根据薪酬管理相关理论，分别从财务会计和人力资源会计视角对相关问题提出有效的解
3、决办法，其中重点研究了高管薪酬激励与披露，福利费用及人工成本控制等问题；最后，以 C 公司为案例，对其薪酬管理存在的问题进行分析，并针对 C 公司构建人力资源会计核算体系及成本预算控制方案。 关键词：关键词：会计，国有企业，薪酬管理，人力资源成本会计 II Abstract As the backbone of economic, state-owned enterprises in China play a significant role in the development of our economic .The development of state-owned enterpris
4、es deeply affects the economy of our country. Under the influence of various legacy which worked in the development of state-owned enterprises in China, there are many problems human resource management that seriously affecting the development of state-owned enterprises in our country. The system is
5、 not sound in the reformation process of state-owned enterprises and the management concept is not updated. All these result in some bad consequences such as compensation strategy management and enterprise strategy is not suitable for each other, artificial cost is too high seriously affect the ente
6、rprise benefit and so on. At the same time, the compensation fairness question causes the compensation incentive cannot effectively work, so that the state-owned enterprises brain drain phenomenon is very serious. Problems in state-owned enterprise salary management has become a research hotspot, sc
7、holars hold different views in how to take effective measures to reduce costs, improve the utilization rate of state-owned enterprise human resources. At present, research of the state-owned enterprise salary management problems from the angle of human resource accounting view is relatively short, s
8、o the research is meaningful for the other company. This article based on the theory and case analysis aiming to solve the existing problem of state-owned enterprise salary management by putting forward practical and effective solution, so as to give a guideline of the enterprise salary management t
9、o other company. By controlling the total compensation, salary incentive effect, effectively improve the utilization efficiency of human resources and promote the sustainable development of state-owned enterprises. Firstly, in this paper, review and summarize the related theory about compensation ma
10、nagement both at home and abroad; Then combined with the characteristics of state-owned enterprise salary management in China, points out problems existing in the state-owned enterprise salary management. On this basis, put forward effective solution according to the human resource accounting relate
11、d theory, the human resource value accounting and human resources cost accounting. Finally, analyze the problems existing in the III compensation management and put forward counter measures with the examples of C company .By building the human resources accounting system, and to establish the cost b
12、udget control scheme. But this paper analyses the solving process in the compensation management problems of state-owned enterprises by forming a set of human resources cost accounting management system. It has meaningful promotion in compensation management. Keywords: Accounting; State-owned enterprises; Compensation management; Human resources cost accounting IV 目目 录录 第一章 绪论 . 1 1.1 研究背景与意义 . 1 1.1.1 研究背景 . 1 1.1.2 研究意义 . 2 1.2 国内外研究综述 . 3 1.2.1 国外薪酬管理研究综述 . 3 1.2.2 国内薪酬管理研究综述 . 4 1.3 研究方法和内容 . 6 1.3.1 研究方法 . 6 1.3.2 研究内容 . 6 1.3.3 研究技术路线 . 7 第二章 相关基础理论概述
