企业职工薪酬激励程度核算研究

职工薪酬激励程度和职工的努力程度均难以直接观察,这直接导致企业激励政策的盲目性.本文通过分析,提出企业薪酬激励程度核算方法,利用相关数据建构企业薪酬激励程度与企业增加值之间的回归模型,并结合有关激励模型确定企业职工最优薪酬激励程度,为企业制定薪酬激励政策提供参考依据.

Research on the Accounting of the Salary Excitation Degree of an Enterprises' Employee

It is difficult to observe employees' salary excitation degree and diligent lever directly, which will cause the blindness of the excitation policy of an enterprise directly. This article has put forward the accounting method of salary excitation degree of an enterprises' employee through the analysis, and constructed the regression model between the salary excitation degree and enterprise's value-added by use of the related data, and made sure the optimization of the salary excitation degree of an enterprises' employee connecting with relational model. All those above offer the bases on establishing salary excitation policy for the enterprise.