基于员工满意度的薪酬体系设计——以高校后勤集团为例

结合高校后勤企业薪酬管理现状,在员工薪酬满意度调查及影响因素分析的基础上,运用现代薪酬设计理念和方法,对企业的薪酬结构和权重、基础和岗位工资以及奖金分配进行了再设计。     

我国国民收入分配格局的研究

<正>本文详细介绍我国国民收入分配格局的发展现状,通过专业的调查与研究,精准找出引发该分配格局问题的具体原因,并提出五项优化国民收入分配格局的有效措施,其措施内容包括完善社会保障系统、调整企业薪酬管理水平及缩减城乡居民的收入分配差距等,根据国民收入分配格局的恰当调整,提升居民可支配收入额,为社会提供更为稳定的收入分配格局。     

城市群人口集聚缩小收入分配差距的“双刃剑”效应研究——基于上市企业内部薪酬差距视角

企业内部的收入分配是关乎政府、企业和居民之间收入分配大格局的核心环节。跨行政区划的城市群人口集聚是否会影响域内企业内部薪酬差距,仍需进一步探究。本文以2009年至2019年中国A股上市企业为研究样本,实证分析了城市群人口集聚对企业内部薪酬差距的影响效应,研究表明：城市群人口集聚对企业内部薪酬差距的影响具有“双刃剑”效应,缩小了一般薪酬差距,扩大了超额薪酬差距,为保证城市群人口集聚对收入分配的正效应,必须抑制高管超额薪酬。本文基于新经济地理学的框架,考虑了知识交流和技术溢出对企业内部薪酬差距的影响,可为深化收入分配制度改革和推进共同富裕提供相关的经验证据和政策参考。     

国企薪酬需要一个可靠支点

从8月15日至10月31日，国资委开展2013年国资委系统监管企业职工薪酬调查工作，调查内容首次包括职工工资外收入情况。可以预见，此轮国企薪酬“摸家底”，在其可能性上，不仅可以成为规范国企系统收入分配的一个起点，也可以成为推进全社会收入分配改革的一个支点。     

企业管理数字化与高管薪酬粘性

如何优化收入分配体系和薪酬契约有效性是我国政府、业界和学者共同应对的现实问题。高管薪酬粘性是薪酬契约有效性的重要体现。本文基于沪深A股2007—2021年上市公司样本,考察企业管理数字化对高管薪酬粘性的影响。研究发现,企业管理数字化会显著降低高管薪酬粘性。管理层权力约束、调整成本削减和大股东与高管合谋行为抑制是重要的影响机制。进一步分析表明,在外部监督较弱的样本中,企业管理数字化对于高管薪酬粘性的抑制作用更强。本文的研究对企业和政府如何优化收入分配体系下高管薪酬契约有效性、积极推进管理数字化具有一定的启示。     

企业收入分配中三者关系现状及对策

一、实证分析为了掌握和分析企业收入分配中国家、集体和个人三者关系的现状,我们对2002年度企业所得税税源做了调查。调查户数64854户,调查企业涉及全国471个地区,2487个县区,占全国县区的80.05%。此次调查中,反映企业收入分配主要有以下原始数据:a.国家分配包括:销售税金及附加、税费小计、本年实交所得税、增值税,国家分配总额为上述四项之和;b.企业分配包括:利润总额、折旧、利息支出(从宏观经济分析,属于企业分配收入的范畴)、本年实交所得税,企业分配=前三项之和-本年实交所得税;c.个人分配包括:全员工资总额、应付职工福利费、应付职…     

宽带薪酬的设计与运用

文章以分析传统企业薪酬分配现状为基础,以宽带薪酬较传统薪酬分配的比较优势分析为切入点,着重分析了传统薪酬分配中存在的弊病,以及宽带薪酬较传统薪酬比较中所具备的优势,然后以作者为某企业设计的宽带薪酬为例,重点阐述了宽带薪酬的设计方法,宽带薪酬在实际中的运用,企业宽带薪酬现实中的运行效果。     

薪酬抵税与企业薪酬安排

税收政策的收入分配效应是学术界和实务界所关注的焦点问题。本文以我国2008年薪酬抵税改革为背景,研究了薪酬抵税改革所带来的薪酬税收成本降低对企业薪酬安排的影响。研究发现,薪酬抵税改革所导致的薪酬税收成本降低,提高了员工的总薪酬,总薪酬提高具体体现为员工平均薪酬的提高,而非员工人数的增加;薪酬抵税改革主要提高了普通员工的薪酬水平,并降低了企业高管与普通员工之间的薪酬差距,最终提高了企业的全要素生产率。这一效应在工资水平较低的企业、非国有企业和股利支付率较低的企业中更为明显。以上结果表明,薪酬抵税改革有效调节了劳动收入分配,进而提升了企业生产效率。     

最低工资标准提高对制造企业的影响分析

最低工资保障制度是用来提高低收入者的薪酬、改善社会收入分配的重要政策工具.从劳资关系来看,劳动者希望提高工资待遇改善生活,企业则希望将人工成本降到最低.本文将从最低工资保障制度的现状出发,对制造企业将造成的影响以及企业可以采取的应对策略进行分析.     

“摸清家底”再推动改革

日前,国资委网站发布《关于做好2013年国资委系统监管企业职工薪酬调查工作的通知》。通知称,8月15日至10月31日期问,将开展2013年国企、央企职工薪酬调查工作。据了解,此次调查的内容包括企业人工成本、企业职工薪酬信息、工资外收入情况、国家收入分配制度改革决策所需信息。值得注意的是,调查内容将首次包括职工工资外收入情况。     

最低工资对中国工人收入及分配的影响*——基于CHNS数据的经验研究

本文运用微观调查数据,研究最低工资政策对工人收入及分配结构的影响。首先分析最低工资对工人收入水平的整体影响,然后应用倍差法和比例法分析最低工资政策对不同类型工人收入增长率的影响,以考察最低工资的收入分配效应。分析结果显示,总体而言最低工资对工人收入不具有显著影响,仅仅对部分低收入群体如女性群体有一定正面影响;对于收入水平位于上一期最低工资150%～250%区间内的工人收入,最低工资具有显著负向影响。这些显示该政策可能会对收入分配结构产生一定轻微影响。     

中国省际城镇职工工资收入分布演进的时空特征

运用Kernel密度估计方法和空间马尔科夫链分析方法,并将空间因素纳入分析框架中,对1978—2009年期间中国省际城镇职工工资收入分布演进的时空特征进行了分析。研究结果表明:从时间动态性看,中国省际城镇职工工资收入的差距正逐步固化和深化,多俱乐部收敛特征明显、贫困陷阱问题日益突出;从空间动态性看,近邻效应对省际城镇职工工资收入分布演进存在一定影响,多数省份的工资收入水平向邻区的平均工资收入水平演进。     

最低工资制度能提高民营企业劳动收入占比吗

本文以民营企业要素投入行为为切入点,探讨最低工资制度对民营企业劳动收入占比的影响。基于2005-2008年和2011-2013年中国工业企业数据库民营企业面板数据的研究发现：最低工资制度提高了劳动密集型和资本密集型行业民营企业的劳动收入占比,降低了技术密集型民营企业的劳动收入占比。通过分解影响机制发现,最低工资制度提高了劳动密集型和资本密集型民营企业的工资水平,带来正向的收入效应,但也导致资本替代劳动,产生负向的替代效应。整体而言,最低工资制度提高了民营企业的劳动收入占比。为发挥最低工资制度对民营企业劳动收入占比的正向作用,继续调整最低工资标准、贯彻相关法规实施、提高劳动者技能水平成为重要措施。     

Income Growth and Earnings Variations in New Zealand, 1998–2004

This article analyses changes in the distributions of working‐age individuals' earnings and total income in New Zealand over the period 1998–2004. We find that there have been broad gains in income across the distribution, suggesting the spoils of growth have been shared widely. Mean and median earnings increased 15 and 23 per cent respectively, while mean and median income increased 12–13 per cent. Inequality, as measured by the Gini coefficient, was more stable: earnings inequality fell 4 per cent, while income inequality was unchanged. The main drivers of the changes were employment and real wage growth. We estimate that roughly one‐half of the growth in average incomes was due to employment growth, and one‐quarter each to demographic changes and wage growth. The relative employment and wage contributions varied across the income distribution: employment growth dominated gains at the lower end of the distribution, while wage gains dominated changes at the higher end.     

INCOME AND CONSUMPTION DISTRIBUTION TRENDS IN THE PHILIPPINES, 1950–70*

Unlike most developing countries, the Philippines has had several (four) reasonably comparable family income and expenditure surveys, covering a reasonable period of time (15 years). This study draws on those surveys and on wage data in an attempt to judge how, if at all, the distribution of income has been changing. The household survey data shows a declining share of both income and consumption for the top income groups; for the bottom quintile the share of recorded income fell while that of recorded consumption rose. When possible biases of the data are allowed for, it is hard to argue that either a narrowing or widening of income differentials occurred over these years. Real wages of a number of important occupations appear to have fallen, however. Only a partial reconciliation of the trends indicated by these wage series and the income trends for various occupational groups implicit in the household survey data was possible, indicating either data problems or the need for more subtle interpretations of the data. Since structural change in the labour force has been rapid (an increasing share being found in the high income occupations as time passed), declining wage rates for certain lower income groups cannot be taken to imply a general worsening of distribution. Our final conclusion is that distribution has probably changed little, and is about as likely to have changed one way as the other.     

Ownership and earnings inequality in urban China

Along with advances in urban state-owned enterprise reform, fast growth of private sector and changes in the wage structure, earnings inequality in urban China has been increasing. Using data from the 1988 and 2007 waves of the urban household survey conducted by China Household Income Project, this paper attempts to examine the impact of the change in ownership structure on earnings distribution in urban China. We find that developing non-state-owned enterprises (nonSOEs) or privatization of state-owned enterprises (SOEs) enlarge earnings inequality, but the difference in earnings level between the two sectors is small. Although workers in SOEs receive higher income than in nonSOEs, the difference is more caused by endowment difference rather than coefficient differences. Introducing market power to wage determination system is more influential to the rising earnings inequality which leads more rewards on working experience and educational attainment.     

CONSEQUENCES OF MINIMUM WAGE INDEXING

During the 1980s, the minimum wage fell relative to prices and average wages in the U.S. economy. If the minimum to average wage ratio had been constant at the level maintained through the 1970s, the minimum wage would have been $5.51 in 1993. If the 1993 minimum wage had increased to $5.51, payments to minimum wage workers would have increased by an estimated $20.3 billion, and the number of people earning that wage would have risen from 2.0 million to 14.7 million. Elasticity estimates generated from other studies indicate that employment would have fallen 240,000 (4.4%) among 16–19 year olds and 349,000 (3.0%) among 20–24 year olds. Wage payments to minimum wage workers would have substantially increased, but the effect on family income distribution would have been small. Many minimum wage workers are children living with parents or adults in a family with other earners. Consequently, 75% of minimum wage workers account for less than half of their family's income.     

The Redistributive Effects of a Minimum Wage Increase in New Zealand: A Microsimulation Analysis

This paper examines the potential effects on inequality and poverty of a minimum wage increase, based on a microsimulation model that captures the details of household composition and the income tax and welfare benefit system and allows for labour supply responses. Results suggest that, largely due to the composition of household incomes, a policy of increasing the minimum wage has a relatively small effect on the inequality of income per adult equivalent person, and a money metric utility measure, using several inequality indices. Hence, the minimum wage policy does not appear to be particularly well targeted, largely due to many low wage earners being secondary earners in higher income households, while many low income households have no wage earners at all. These results are reinforced when allowing for wage spillovers further up the wage distribution. Nevertheless, a minimum wage increase can have a more substantial effect on some poverty measures for sole parents in employment.     

我国三农问题的现状及其对策研究

自20世纪90年代后期,三农问题逐渐成为全社会关注的焦点。笔者认为,三农问题的核心是农民问题,而农民问 题的实质是农民的增收问题,一切破解三农问题的措施都应围绕这个中心来进行。为此,应该打破城乡分割的二元格局发展 城市经济,调整国民收入分配格局,支持乡镇企业的发展。     

Foreign Aid,Wage Inequality,and Welfare for a Small Open Economy with Tourism

While the welfare effect of foreign aid has been extensively analyzed, the impact on the distribution of income has received less attention. At the same time, there has been recent work on tourism where it is complementary to aid in improving welfare. By combining these two strands, this paper concentrates on wage inequality in developing countries. We find that an increase in aid in the form of tied aid can lower the relative price of nontraded goods. The rent extracted from tourists declines, reducing welfare of domestic residents. In addition, the fall in the nontradable price can widen the wage inequality between skilled and unskilled workers. Thus, increased foreign aid may have detrimental effects on national welfare and the distribution of income. Rising wage inequality is confirmed by numerical simulations.