非经济性薪酬和组织公平性对薪酬满意度的影响

员工的薪酬满意度是衡量企业薪酬管理的重要指标。员工的薪酬满意度越高,薪酬的激励效果就越明显。薪酬管理具有留住老员工吸引新员工的作用。薪酬满意度的影响因素除了薪水、福利等经济性薪酬外还包括非经济性薪酬。从非经济性薪酬和组织公平性两个方面对薪酬满意度的影响进行研究,得出非经济性薪酬中社会地位、个人价值实现和工作挑战性对薪酬满意度有显著影响,组织公平性对薪酬满意度也有影响。     

基于员工心理账户的企业薪酬激励效果探讨

薪酬是企业吸引、激励和留住员工的重要途径,为了提高企业薪酬激励的效果,企业需要了解员工对不同形式的薪酬收入的心理计量依据——价值函数。文章探讨了价值函数的三个特征(即参照点效应、损失规避和敏感性递减)对企业薪酬激励的启示,有助于企业提高企业薪酬激励的效果。     

全面薪酬管理体系在某公司实施的现状分析

面对未来竞争激烈的经营环境,人力资源管理将成为影响企业经营成败的关键因素之一,健全的薪酬制度是吸引、激励及留住人才的有力工具。设计一套科学、合理的薪酬体系,成为企业薪酬管理的难点。全面薪酬管理将经济性薪酬和非经济洼薪酬结合起来。满足员工多层次、多方面的需求,是目前薪酬体系设计的发展趋势。文章阐述了某发电运营公司的全面薪酬管理体系,该薪酬体系以理论分析为基础,结合行业特点和公司实际,充分利用全面薪酬管理体系对员工进行短期、中期和长期的激励,兼顾其外在和内在需求,把经济性薪酬和非经济性薪酬紧密结合起来,实现了员工利益和企业的统一,在具体实践中取得了良好的效果,为企业取得较好的经济效益,促进了企业健康、良性及长远发展。     

全面薪酬管理体系在某公司实施的现状分析

面对未来竞争激烈的经营环境,人力资源管理将成为影响企业经营成败的关键因素之一,健全的薪酬制度是吸引、激励及留住人才的有力工具。设计一套科学、合理的薪酬体系,成为企业薪酬管理的难点。全面薪酬管理将经济性薪酬和非经济性薪酬结合起来,满足员工多层次、多方面的需求,是目前薪酬体系设计的发展趋势。文章阐述了某发电运营公司的全面薪酬管理体系,该薪酬体系以理论分析为基础,结合行业特点和公司实际,充分利用全面薪酬管理体系对更工进行短期、中期和长期的激励,兼顾其外在和内在需求,把经济性薪酬和非经济性薪酬紧密结合起来,实现了员工利益和企业的统一,在具体实践中取得了良好的效果,为企业取得较好的经济效益,促进了企业健康、良性及长远发展。     

充分发挥非经济性薪酬激励的作用

科研人员是研究所获取竞争优势的关键.现有薪酬类型基本停留在经济性报酬层面,较少考虑到员工精神层面的进一步需要.因此,在经济性薪酬既定的情况下,如何发挥非经济性薪酬的激励作用,实现薪酬效能最大化,成为目前我们需要解决的问题.在现有的薪酬体系下,科研人员最为注重的是个人价值的实现,从马斯洛的需求理论角度进行分析,科技人员更加渴望成就,并期望其成就能够被社会所认可,尤其能得到同行,或是科学界的理解与认可,进而满足其被认可、被尊重及成就感的心理需要.     

浅谈宽带薪酬的设计与应用

现代管理体制中的薪酬主要作用是企业对员工完成岗位工作的经济性回报，是企业给员工生存的必要保障。薪酬具有三个功能：补偿功能，激励功能，调节功能。在日益激烈的市场竞争中，一种新的薪酬管理模式——宽带薪酬制，应运而生。     

基层水利企业薪酬管理策略

薪酬管理是企业人力资源管理的重要内容,是体现员工价值的重要部分,薪酬管理与岗位评价、绩效管理构成一个统一体,共同组成企业人力资源管理的常规模式。优化薪酬管理方式有助于提高员工的积极性,激发员工的工作热情,进而挖掘员工的潜能和创造性。本文首先对企业薪酬进行了阐述,指出了当前基层水利企业薪酬管理制度存在的问题,提出了强化薪酬管理的有效措施。     

如何建立薪酬激励有效性

薪酬是企业对员工为企业所做的贡献,所付给相应的回报和酬谢。如果企业的薪酬制度不健全,薪酬发放不公平就会影响员工的工作积极性,也会导致员工的积怨越来越多,使工作效率下降。因为在员工的心目中,薪酬不仅仅是自己的劳动所得,它在一定程度上代表着员工自身的价值、代表企业对员工工作的认同,甚至还代表着员工个人能力和发展前景。所以薪酬对员工起着很大的推动或反推动作用。科学有效的薪酬激励机制能够让员工发挥出最佳的潜能,为企业创造更大的价值。     

企业全面薪酬体系研究

薪酬体系是企业进行人力资源管理与实践的一个非常重要的工具。薪酬体系设计极具挑战性和灵活性,它既是一门社会科学,同时也是一门管理艺术。随着我国市场经济的不断发展和完善,尤其是我国加入WTO以后,国内外经营环境瞬息万变,单一的薪酬模式再不能满足员工的需要,其正逐步为复合的薪酬模式所取代。全面薪酬体系将经济性和非经济性薪酬有机结合,充分发挥了薪酬的整体作用,并将经济学、管理学、心理学原理融入其中,极大地提高了员工的满意度和工作积极性,增强企业在行业中的竞争力。     

企业薪酬体系设计分析

激励性薪酬体系设计薪酬体系的设计不仅是技术上的问题 ,还有观念上的问题。人们过去都把企业中的工资当作是一种分配 ,现在应该将薪酬看成是人力资本投资的回报。员工拿工资是因为其人力资本创造了价值 ,升工资依据的是其创造的价值的增加和其人力资本的增值。在知识经济环境下 ,智力资本成为公司的主要竞争优势 ,关键性知识员工价值在提高。因此 ,在薪酬体系中考虑员工的相对价值 ,制定一个具有激励性和可操作性的薪酬体系 ,即宽波段的发财不升官的薪酬等级扁平化的激励方式 ,对企业来说最为重要 ,也是目前企业最为关注的。1 薪酬体系设计…     

Organizational Control and Work Effort – Another Look at the Interplay of Rewards and Motivation

Providing rewards is a central element of organizational control systems. However, the literature is hardly helpful from a practitioner's perspective: it typically focuses on monetary rewards at the expense of non-monetary, affiliative rewards, and yet researchers disagree over the usefulness of the prior ones. Some scholars claim that monetary rewards merely replace task-related (‘intrinsic’) motivation by reward-induced external pressure (‘extrinsic’ motivation). Empirical findings are mixed, partially given the different conceptualizations of intrinsic motivation. We shed more light on the impact of both monetary and non-monetary, affiliative rewards on the willingness to exert work effort and a potential detrimental interaction with different forms of intrinsic motivation. Our experimental results suggest that monetary and affiliative rewards have different effects: affiliative rewards clearly have beneficial effects, whereas the picture for monetary rewards is more nuanced than typically assumed in literature.     

What satisfies younger versus older employees,and why? An aging perspective on equity theory to explain interactive effects of employee age,monetary rewards,and task contributions on job satisfaction

In light of increasingly age-diverse workforces, organizations face the challenge of fostering job satisfaction among both younger and older employees. Combining equity theory with an aging perspective, we propose that due to age-related shifts in motives and goals, younger versus older employees’ job satisfaction will depend differently on monetary rewards (outcome side of equity theory), task contributions (input side of equity theory), as well as on imbalances (inequity) in the relationship between monetary rewards and task contributions. In a multisource study with 166 managers, we found that while younger employees were satisfied primarily by monetary rewards, older employees were satisfied primarily by their task contributions. Most importantly, a three-way interaction indicated that younger versus older employees react differently to two types of inequity: Being proportionally over-rewarded (i.e., receiving high monetary rewards for low task contributions) reduced older (but not of younger) employees’ job satisfaction. By contrast, under-reward inequity (i.e., receiving low monetary rewards for high task contributions) decreased younger (but not of older) employees’ job satisfaction. These age-dependent effects of job features on job satisfaction reveal important theoretical as well as practical implications.     

税收规避能够提升企业价值吗？——基于货币政策视角的研究

基于我国特殊制度环境,本文考察了不同货币政策下企业税收规避对其价值的影响机理。研究发现：不同的外部经济政策环境会改变企业税收规避影响企业价值的作用途径。具体而言,货币政策宽松时期,投资者将企业税收规避行为视为存在代理问题的信号,由此对企业价值给予较低评价;货币政策紧缩期,合理的税收规避行为可作为一种替代性的内源融资方式缓解企业潜在的融资约束问题,并且投资者将实际税负的降低解读为一种企业价值增加的信号;进一步的分析表明货币政策通过影响企业融资约束程度进而影响企业税收规避和企业价值的关系。     

Monetary Targets and the World Economy: A Progress Report

The recent changes in the value of the dollar and the talk of an interest rate ‘war’ demonstrate again that the world finds it difficult to cope with rapid exchange rate movements. In some ways the experience - and the reactions to it - are similar to the events of 1978. As now, the world was in a recession (though on a milder scale) and there were fears that exchange rate problems would obstruct economic recovery. The main difference is that in 1978 it was the strength of the Deutschmark which caused concern whereas this time the problems are associated with the rise in the value of the dollar. In a Briefing Paper in Economic Outlook, February 1978, ‘Monetary Targets and the World Economy’ we suggested that the problem arose from inconsistencies between national monetary policies and exchange rate objectives. In general, countries dislike exchange rate changes - in either direction - and there were problems because countries would not accept the exchange rate consequences of their own or other countries' monetary policies. We estimated the required monetary policies for stable exchange rates and suggested specific national monetary targets for 1978 which would at least move the world economy towards consistent monetary policies. In this Economic Viewpoint we return to those ideas. We consider what happened in 1978 and we also revise the underlying monetary rules. More recent experience suggests that although there has been some progress towards the convergence of monetary policies there will continue to be trend changes in exchange rates. It is also clear that there will be short-term fluctuations around these trends. We believe that greater convergence of monetary policies would be desirable but failing that it is important that countries should avoid abrupt changes in monetary policy. It is also important that countries should become accustomed to exchange rate changes. They should direct monetary policy towards their objectives for inflation and should not be diverted from it by temporary or permanent changes in their exchange rates.     

DELIBERATIVE MONETARY VALUATION: IN SEARCH OF A DEMOCRATIC AND VALUE PLURAL APPROACH TO ENVIRONMENTAL POLICY

The use of deliberative methods to assess environmental values in monetary terms has been motivated by the potential for small group discussion to help with preference formation and the inclusion of non‐economic values. In this review, two broad approaches are identified: preference economisation and preference moralisation. The former is analytical, concentrates upon issues of poor respondent cognition and produces a narrow conception of value linked to utilitarianism. The latter emphasises political legitimacy, appeals to community values and tends to privilege arguments made in the public interest. Both approaches are shown to embrace forms of value convergence, which undermine the prospects for value pluralism. As a result exclusion and predefinition of values dominates current practice. In order to maintain democratic credentials, the importance attributed to monetary value needs to be left as an open question to be addressed as part of a process determining an “agreement to pay”. To this end we identify a discourse‐based approach as a third way consistent with the democratic and value plural potential of deliberative monetary valuation.     

森林生物多样性价值会计确认与计量研究

森林生物多样性价值传统会计从未进行核算,其确认与计量成为会计核算中亟待解决的难题。本文在分析森林生物多样性资产特殊性基础上,从会计角度得出森林生物多样性资产及其所产生的生态效益符合会计要素确认条件;森林生物多样性价值会计计量尺度应采用货币计量和非货币计量两种形式,计量属性可采用“历史成本 公允价值”的模式的结论。     

Assessing the Powell policy review

To understand both how it controls inflation and how it trades off inflation with its goal of maximum employment, the Federal Reserve System uses a Keynesian framework in which monetary policy moves the unemployment rate relative to a presumed full employment value, termed the NAIRU (non‐accelerating inflation rate of unemployment). Because it does not know the value of the NAIRU, it pursues an expansionary monetary policy until inflation rises. This policy risks reviving the inflationary monetary policy of the 1970s.     

Measuring welfare effects in models with random coefficients

In economic research, it is often important to express the marginal value of a variable in monetary terms. In random coefficient models, this marginal monetary value is the ratio of two random coefficients and is thus random itself. In this paper, we study the distribution of this ratio and particularly the consequences of different distributional assumptions about the coefficients. It is shown that important characteristics of the distribution of the marginal monetary value may be sensitive to the distributional assumptions about the random coefficients. The median, however, is much less sensitive than the mean. Copyright © 2006 John Wiley & Sons, Ltd.     

Monetary Targets and the World Economy

The dominant obsessions to watchers of the world economy at the moment are the weakness of the US dollar and the fear that the world economy is stagnating. In this ‘Briefing Paper’ we seek to put both events into the same intellectual framework, and to show that they are the consequence of monetary policies which are not logically related to each other, nor to a common objective of bringing world inflation steadily down to an acceptable level. Specifically, the US - which for reasons outlined below can warrant monetary growth rather below the world average if it is to preserve some dollar stability - is showing an above average outturn in its monetary aggregates. Germany and Japan, which can accommodate increases well above the average, are in fact adopting monetary targets which are leading to exchange rate appreciation, arid a reduction in both countries' expectations for real growth. The dangers for the world economy in this situation are very serious, particularly at a time when further dollar devaluation could be risky both from the viewpoint of US inflation wide the dollar's role as the key reserve asset. It could lead at worst to US protectionism and a monetaryled recession, rein forcing the slow growth rates already being widely predicted in 1978 for many other industrial countries. However, we show in this ‘Briefing Paper’ that this is not a necessity outcome of the present situation, given three vital perceptions. The first, required by statesmen as much as by technicians. is that the recent stagnation in European & Japanese output and exchange rate instability are essentially a monetary phenomenon, requiring essentially monetary (rather than fiscal) remedies. The second is acceptance of the need and practicability of some monetary consignation, based on reasonably common objectives among the major countries regarding inflation, bands for exchange rate movement and red rates of growth. the third, at the most practical level, is agreement on the actual monetary numbers which broadly reconcile these objectives and also take account of the very different ‘unwanted’ rates of monetary growth between countries which reflect their different underlying conditions of output, productivity and demand for money. It is the (ambitious) aim of this ‘Briefing Paper’ to substantiate these perceptions and to provide the numbers mound which a consideration of monetary policies can be framed. The numbers are necessarily based on trends established over a number of years and need to be supplemented by detailed understanding of each country's financial status But the monetary targets provided do, in our judgement, embody trade-offs between inflation, growth and exchange rate movements which should broadly satisfy national ambitions, and reset the world economy on a worthwhile growth path during 1978 or 1979.     

The Independence of the Bank Of England: an Update

In this article, Stephen Hall and Brian Henry reconsider the arguments for further coordination of fiscal and monetary policy in the UK. The recent inflation-unemployment performance in the UK has been good, but it appears mainly the result of beneficial developments in the world economy. Further improvement in the policy-making framework in the UK is called for. Many of the present drawbacks could be dealt with by treating fiscal policy on a par with monetary policy. There are arguments that further cooperation is not needed but these are unpersuasive. They recommend the setting up of an independent committee charged with reviewing fiscal decisions, and coordinating these with monetary decisions by the MPC.