中国工商银行人力资源管理体制改革研究

随着中国银行业的全面开放,工商银行面临前所未有的机遇和挑战。为改善公司治理结构,构建有效的激励约束机制,提升人力资源管理水平,中国工商银行亟须构建一个职务能上能下、人员能进能出、收入能高能低、员工与企业共同发展的市场化人力资源管理体系。要建立完善的岗位制度,奠定科学的人力资源管理基础;科学规划人员规模,建立通畅有序的人员管理机制;完善员工职务晋升体系,拓展员工晋升通道;改革员工培训体制,提升员工人力资本价值;健全业绩评价机制,建立以价值为导向的绩效管理体系;深化薪酬激励机制改革,建立市场化薪酬管理体系;建立高效的人力资源管理运营机制。     

新时期商业银行深化人力资源体系改革的实践与思考

人力资源是第一生产力,是企业发展创新发展的必要保障。自2007年工商银行开展人力资源提升项目业以来,全行统一实施以岗位、绩效和薪酬为核心的人力资源管理提升项目,构建以岗位管理为核心的员工晋升机制,建立起适应新时期工商银行经营管理理念的现代人力资源管理体系。     

城市商业银行人力资源管理现状与面临问题的分析

高素质的人力资源短缺；人力资源培训的师资缺乏；银行员工的激励方式较为单一，对主要管理人员和业务骨干的激励不足；人员退出机制还不完善等是城市商业银行人力资源管理中存在的主要问题。本提出了通过建立科学的激励机制，充分调动银行员工的积极性；强化员工的培训，构建学习型的组织模式；疏通人员正常流动的通道；切实关注员工的人需要等方面来解决以上问题。     

现代企业人力资源管理中薪酬管理体系存在的问题及对策

21世纪以来,社会主义市场经济发展下社会竞争越来越激烈,企业急需人才,如何留住人才是企业顺利发展的一大重点,人力资源管理也日益成为影响企业发展的重要因素之一,而薪酬管理体系是人力资源管理部门的一大核心职能。只有建立合理有效的薪酬管理体系,才可以吸引人才并且留住人才,但是如何设计出一套合理科学的薪酬管理体系是现代企业的管理难点。怎样在如今激烈的人才竞争市场中建立起合理并且可操作性较强的绩效考核系统,结合薪酬管理体系,充分发挥薪酬管理体系的积极作用,实现人力资源部门促进企业发展的目标,凸出保证现代企业的竞争力,是一个更大的难题。现代企业中员工职位多,人数总量大,科学的薪酬管理体系应该要将非经济的薪酬和经济性的薪酬相结合,尽量满足不同员工多方面和多层次的要求,要让薪酬管理体系对员工形成短期和中期还有长期的激励作用,将员工的利益与企业的利益统一,在制定薪酬管理体系时要结合企业的实际和市场的现状,在具体的实践中不断的改善,促进企业健康和长远的发展。目前,我国现代企业中人力资源管理部门中薪酬管理体系尚不完善,仍然存在不少的问题,本文就现代企业中存在的问题提出了一些看法与对策。     

企业绩效管理与薪酬管理体系设计

绩效管理体系与薪酬管理体系是现代企业在人力资源管理中运用的主要手段,也是推动企业持续发展的重要工具。在社会主义市场经济不断发展和完善的今天,企业所面临的挑战愈来愈严峻,只有建立与企业员工实际工作相适应的绩效薪酬管理体系,才能保证利益分配制度更加完善,激发企业员工工作的积极性、创造性,保障企业持续稳步发展,提高企业的经济利益和市场核心竞争力。本文将结合经济学、管理学的相关知识,站在科学、合理的角度审视当下企业绩效薪酬管理存在的问题,对绩效薪酬管理体系做出合理的设计。     

企业绩效管理与薪酬管理体系设计

绩效管理体系与薪酬管理体系是现代企业在人力资源管理中运用的主要手段,也是推动企业持续发展的重要工具。在社会主义市场经济不断发展和完善的今天,企业所面临的挑战愈来愈严峻,只有建立与企业员工实际工作相适应的绩效薪酬管理体系,才能保证利益分配制度更加完善,激发企业员工工作的积极性、创造性,保障企业持续稳步发展,提高企业的经济利益和市场核心竞争力。本文将结合经济学、管理学的相关知识,站在科学、合理的角度审视当下企业绩效薪酬管理存在的问题,对绩效薪酬管理体系做出合理的设计。     

中小型私营企业薪酬管理初探——L电气安装公司的薪酬管理制度建立的建议

中小型私营企业想要具有高素质的团队,必须建立完善科学管理团队的机制.而企业人力资源管理的前提是薪酬管理.薪酬管理作为人力资源管理的重要内容,是企业发展的关键要素.随着社会主义市场经济的发展,中小型私营企业为了适应这种不断快速发展的经济环境,根据现实状况进行了不同程度的体制改革.但是,薪酬管理一直没有形成适应时代要求的管理体系.所谓,薪酬管理是指组织管理者对员工的薪酬形式、薪酬结构、薪酬水平、薪酬等级、薪酬标准等内容进行制定和调整.中小型私营企业想要在现代激烈的社会竞争中,求的生存和发展,就必须增强薪酬管理意识,运用科学的薪酬管理方法,建立全新的适应时代要求的薪酬管理体制.     

基于宽带薪酬理论的企业薪酬管理体系构建

企业薪酬管理体系科学构建需要不断完善薪酬管理制度,避免薪酬管理中的时间成本和各种资源成本的浪费,扩大对现代企业员工的激励作用。实现这一目标,提高现代企业人力资源管理效率,引入宽带薪酬管理是有效的解决途径。     

基于宽带薪酬理论的企业薪酬管理体系构建

企业薪酬管理体系科学构建需要不断完善薪酬管理制度,避免薪酬管理中的时间成本和各种资源成本的浪费,扩大对现代企业员工的激励作用。实现这一目标,提高现代企业人力资源管理效率,引入宽带薪酬管理是有效的解决途径。     

摄影报道

为全面推行岗位职务改革，提高人力资源开发与管理水平，扩大员工晋升通道和发展空间，10月16日，建行青海省分行组织全行员工进行专业技术职务竞争上岗统一考试。     

Bayesian Premium Rating with Latent Structure

We propose a fully Bayesian approach to non-life risk premium rating, based on hierarchical models with latent variables for both claim frequency and claim size. Inference is based on the joint posterior distribution and is performed by Markov Chain Monte Carlo. Rather than plug-in point estimates of all unknown parameters, we take into account all sources of uncertainty simultaneously when the model is used to predict claims and estimate risk premiums. Several models are fitted to both a simulated dataset and a small portfolio regarding theft from cars. We show that interaction among latent variables can improve predictions significantly. We also investigate when interaction is not necessary. We compare our results with those obtained under a standard generalized linear model and show through numerical simulation that geographically located and spatially interacting latent variables can successfully compensate for missing covariates. However, when applied to the real portfolio data, the proposed models are not better than standard models due to the lack of spatial structure in the data.     

The development of the group accounts disclosure system in Japan

The Japanese disclosure system of consolidated statements was introduced in 1977 and extensively revised in 1997. The role of the bureaucracy has been significant in these developments and seems to be part of Japan's closed culture. However, other explanations could also be applied. In particular, although Japanese firms opposed such disclosures on the basis of preparation costs, the Japanese government had to modernize the disclosure system, including consolidation, in order to develop the securities market regardless of an individual company's interests.     

Moments of Compound Mixed Poisson Distributions

Recursive formulae are derived for the evaluation of the moments and the descending factorial moments about a point n of mixed Poisson and compound mixed Poisson distributions, in the case where the derivative of the logarithm of the mixing density can be written as a ratio of polynomials. As byproduct, we also obtain recursive formulae for the evaluation of the moments about the origin, central moments, descending and ascending factorial moments of these distributions. Examples are also presented for a number of mixing densities.     

The designing of corporate accounting law in Japan after the Second World War

After the Second World War, during the neutralization of the controlled economy of wartime Japan, a design for a Corporate Accounting Law was elaborated by the Investigation Committee on the Business Accounting System. The Investigation Committee tried to establish not only new business accounting standards but also a central and independent administrative organ of corporate accounting regulation on the basis of the Corporate Accounting Law. The Corporate Accounting Law was expected to lay the legal foundation of the new corporate accounting regulation regime in Japan. Nevertheless, even though the original design of the fundamental accounting law was never realized, it should be considered the starting point for our understanding of external accounting history in post-war Japan.     

Short-sale refinancing and price adjustment speed to bad news: Evidence from a quasi-natural experiment in China

Short selling may accelerate stock price adjustment to negative news. However, the literature provides mixed evidence for this prediction. Using short-sale refinancing and a staggered difference-in-differences (DID) model, this paper explores the effect of short selling on stock price adjustment. Our results show that (1) short-sale refinancing improves the speed of stock price adjustment to negative news. This result holds after we control for endogeneity. (2) The positive relationship between short-sale refinancing and stock price adjustment speed is significant in subsamples of stocks with higher earnings management or lower accuracy of analyst forecasts, indicating that firms with more opaque information are more likely to be targeted by short sellers. In subsamples of stocks with a higher ownership concentration or lower ownership by institutional investors, short selling is more likely to increase the speed of stock price adjustment, indicating that ownership structure may influence negative news mining. (3) As short-sale refinancing exacerbates the absorption of bad news by stock prices, it increases crash risk. This study enriches the research on the economic consequences of short selling and provides empirical evidence supporting regulations on short selling in China.     

The deliberation around accounting techniques: accounting for depreciation and foreign exchange in an Indian jute company, 1870-1900

This paper examines the way two accounting techniques, namely depreciation and foreign exchange, were deliberated on, between 1870 and 1900, in an Indian jute company whose shareholders resided in the UK. The arena for these deliberations was the conflictual relationship between controlling and non-controlling shareholders as to how best to account for depreciation and foreign exchange especially when the particular accountings affected distributional issues such as the dividend decision. The purpose of this paper is to analyse and explain the processes by which a company's accounting practices emerge and develop as a contest between different interests. Accounting framed the parameters of the deliberations and provided the language of power and dissent. The paper uses a rich archive that includes narrative and accounting material.     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:     

The China puzzle: Opportunities for accounting research

How can China achieve phenomenal economic growth despite what is considered as 'weak' institutions in market-based economies? Xu(2011) provides a framework to u...     

Pricing Dynamic Insurance Risks Using the Principle of Equivalent Utility

We introduce an expected utility approach to price insurance risks in a dynamic financial market setting. The valuation method is based on comparing the maximal expected utility functions with and without incorporating the insurance product, as in the classical principle of equivalent utility. The pricing mechanism relies heavily on risk preferences and yields two reservation prices - one each for the underwriter and buyer of the contract. The framework is rather general and applies to a number of applications that we extensively analyze.     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:1 Submissions must be original