绩效考核对国企人才培养的激励作用分析

在企业人力资源管理中,绩效考核是重要的组成元素,对于企业的发展以及企业管理具有重要的影响。绩效考核建立的有效性决定了企业管理的有效性。企业对员工进行绩效考核的目的是提高员工的工作积极性,加强企业内部管理与控制,促使企业稳定发展。就目前国有企业人才培养来说,绩效考核缺乏明显的刺激作用,无法完成绩效考核在企业管理中的预设目标。基于此,文章将对绩效考核对国企人才培养的激励作用展开探讨,并结合国有企业发展特点以及人才培养的实际需求,提出优化的改革方案,希望为我国国有企业发展提供参考。     

国企绩效考核现状分析与绩效考核的薪酬体系设计探究

随着我国经济的不断发展,人们的生活水平也在不断的提高,在最近几年来,绩效考核也成为企业加强人力资源管理的有效手段和工具,绩效考核越来越受到国有企业的澳督重视和青睐,他不仅可以激发员工的工作热情,也可以突破比较传统的国企管理的弊端,对国企的未来发展起到积极的作用。本文主要讨论的是现阶段国企绩效考核现状是怎么样的以及国企的薪酬待遇体系的设计应该秉承什么路线。     

论我国国有企业人力资源绩效考核问题与对策

绩效考核是实现国有企业目标的重要手段,不仅关系到企业员工个人利益,更是影响到整个企业的生存与发展,在实施中必须依靠完善的绩效考核制度.但是,一些国有企业不能有效地开展人力资源绩效考核工作,造成员工积极性与效率不高,企业在良好的外部经济环境条件下发展缓慢,失去了许多宝贵的发展机会.通过对国有企业在人力资源绩效考核实施过程中存在的主要问题进行分析,有针对性地提出了相应的对策.     

国有企业绩效考核体系构建思路探讨

如何持续激发绩效考核在国有企业运营管理过程中的效用与价值，始终是国有企业发展进程中的重点难题。应通过深入国有企业各部门及职工工作环节实施评价工作，设定各部门和职工的工作内容及目标，促进国有企业价值与自身部门、职工价值紧密衔接，进而实现国企职工、部门、整体发展步伐的一致性。鉴于绩效管理体系建设在国有企业经营发展中的重要地位，应在国改背景下结合自身发展现状，对标一流企业建设优化企业绩效考核体系，以此切实提升内部管理水平，逐层推动建设水平提高，并联合国有企业各级部门及职工共同实现战略发展目标，完成高质量发展的重要阶段，全方位激活企业内生驱动力，推动国有企业发展壮大。     

浅谈国企人力资源管理中的绩效考核存在的问题和解决措施

在当前形势下,市场竞争日趋激烈,我国国有企业的人力资源管理变得比以往更加重要,而人力资源管理的核心就是绩效管理,良好的绩效考核有利于实现组织管理效率的提高,有利于实现企业职工工作积极性的提高,从而有利于我国国有企业获得更多的经济效益和社会效益。在国有企业的招聘、薪酬、培训、升迁、职工发展等整个人力资源管理过程中,绩效考核都发挥着不可忽视的作用。本文结合笔者多年来进行人力资源管理相关方面的工作的实践经验,针对于国企人力资源管理中的绩效考核存在的问题,提出了解决国企人力资源管理中的绩效考核存在的问题的相应措施,以供国有企业参考。     

绩效管理在国有企业的运用与思考

<正>长期以来,提高国有企业运行效率,增强国有企业竞争活力,一直是理论界所探索、实业界所追求的主流方向之一。自绩效考核理论被引入实际运作以来,众多学者和企业治理者将该管理方法作为推进国企发展的法宝之一。本文就冀中能源峰峰集团绩效管理的探索与实践情况,试提出了国有企业实施绩效管理的思路,仅供探讨与参考。     

论转型背景下的国有企业绩效考核

随着经济环境的变化,作为中国经济发展主导力量的国有企业正处于转型阶段。随着国企改革的进行,原有的绩效考核制度已无法适应新的需求,新的绩效考核制度正在形成。本文在分析目前国企在绩效考核制度制定与实施过程中存在的问题进行分析,并提出相应的改进策略。     

试论绩效管理在国企人事机制改革中的作用

国企绩效管理模式需要与三项制度改革要求全面统一,增强国有企业组织活力,增强国有企业市场竞争力,分析国企三项制度管理过程中存在的不足,如改革与创新思想落后、人事制度改革过于形式化、人事制度改革缺乏内容创新、不具备绩效考核机制的动态调整能力等.国企需完善绩效考核管理体系,灵活设置绩效考核指标,持续推进全员参与、全业绩挂钩的工资管理模式,落实人员流动和岗位动态调整机制,推行战略整合的机制化,推行开发培养的机制化,推行岗位对标的机制化.     

国有企业双重目标与投资效率改进——基于独立董事网络和国企混改视角

立足国有企业具有社会和经济双重目标的理论逻辑,本文选取2007~2016年A股国有上市公司作为研究样本,分析了独立董事网络和国有股比例对投资效率的影响以及调节效应。研究发现:独立董事网络降低了国有上市公司的投资效率,较高比例的国有持股抑制了投资效率,但当国企更加关注经济目标时,则有助于改善投资效率;进一步研究发现,相比于特定功能类企业,独立董事网络在商业竞争类企业中发挥投资效率的改善作用更加显著。因此,独立董事应因地制宜在国企中发挥治理作用;政府应分类推进国企混合所有制改革;竞争性国企应引入较大比例的优质民营资本,优化投资决策、提高投资效率。     

关于建立负所得税制度的思考

所得税制度从公平性原则出发以调节个人所得 ,但因其调节的非全面性而形成新的不公 ;社会福利制度使低收入者的基本生活有了一定的保障 ,但纯粹的支付制度又造成“提前退休”、“自愿失业”损失效率。本文旨在通过负所得税的研究 ,找到所得税制度与社会保障制度的结合点 ,从而提高财政分配的公平与效率。     

内部控制、国家审计与国企避税

选取2007—2017年上市中央企业集团为研究对象,实证检验内部控制对国企避税的影响作用以及国家审计监督对两者关系的调节效应。研究结果表明,内部控制具有抑制国企避税的治理功能,国家审计监督会显著增强内部控制对国企避税的抑制作用,说明内部控制和国家审计是深入理解国有企业税负水平及其变化的重要因素。进一步研究发现,内部控制对避税的治理效应在地区税收征管强度小、社会审计质量低和避税激进的国企中更为显著;通过分解内部控制五要素后研究发现,内部控制对避税的抑制效应集中体现在控制活动和信息与沟通两大要素上。机制分析结果表明,内部控制可以通过缓解企业融资约束来达到抑制企业避税的治理目的。     

Fiscal centralization versus decentralization: Growth and welfare effects of spillovers, Leviathan taxation, and capital mobility

This paper develops an endogenous growth model with spillovers of public goods, Leviathan taxation, and mobile capital to examine the relative merits of centralized and decentralized fiscal systems for economic growth and social welfare. We show that a decentralized system dominates a centralized system in terms of economic growth; however, the difference in social welfare between a decentralized and a centralized system is non-monotonic and displays a hump-shaped relationship with respect to capital mobility. Since higher capital mobility induces stronger tax competition, this finding implies that there is an optimal degree of tax competition; some tax competition is desirable, but fierce tax competition may be harmful. We also show that there is a critical level of spillovers of public goods above which centralization dominates decentralization in terms of social welfare, as in previous studies; however, if spillovers are below this critical level, capital mobility also matters in the welfare comparison between centralized and decentralized systems.     

高校教师个人所得税的纳税筹划

随着高校教师收入水平的不断提升,国家税务总局明确提出将高等院校作为个人所得税征管的重点。高等院校应根据高校教师收入的特点,设计合理的薪酬体系、福利制度,在合理合法的限度内尽可能降低高校教师的税收负担。本文简要阐述了高校教师收入及其薪酬体系的基本情况,在此基础上提出了高校教师个人所得税纳税筹划的途径,希望能在一定程度上降低高校教师的税收负担。     

Health insurance reform: The impact of a Medicare buy-in

The steady-state general equilibrium and welfare consequences of a Medicare buy-in program, optional for those aged 55–64, is evaluated in a calibrated life-cycle economy with incomplete markets. Incomplete markets and adverse selection create a potential welfare improving role for health insurance reform. We find that adverse selection eliminates any market for a Medicare buy-in if it is offered as an unsubsidized option to individual private health insurance. The subsidy needed to bring the number of uninsured to less than 5 percent of the target population could be financed by an increase in the labor income tax rate of just 0.03–0.18 percent depending on how the program is implemented.     

保险业税收制度相关问题探析

保险是一种市场化的风险转移机制,具有准公共产品性质。这一性质决定了保险税收制度应当兼顾总体税收政策取向和保险业发展的客观要求,充分发挥其对保险业宏观调控和政策导向功能,为保险业发展提供宽松的环境,支持保险业做大、做强。从这一观点出发,论述了我国现行保险业税收制度存在的主要问题,以及相关完善措施,对实践具有一定指导意义。     

Income taxes and urban spatial structure

This paper examines the impact of an income tax in a monocentric city where households equilibriate their allocation of time between work, commuting, and leisure. An increase in the income tax rate lowers the implicit value of time, and hence transportation costs. “Compensated equilibrium” comparative statics analysis shows that under certain conditions, this results in a larger, more dispersed urban area, with lower land rents at the city center and less population within any given distance from the center. The welfare effect of an income tax rate change is also studied, and an expression for the marginal excess burden is derived. The income tax produces welfare losses both because it induces substitution in favor of leisure and in favor of travel—the latter accompanied by excessive spatial dispersion and consumption of space. The marginal excess burden depends not only on the compensated demand elasticity for leisure, but also on that for space. Finally, the problem of benefit measurement for transportation projects in this tax-distorted spatial economy is examined. Benefit measures should be deflated to adjust for the fact that further transportation improvements lead to reduction of land use intensity, exacerbating the problem of spatial resource misallocation in an already excessively dispersed urban area.     

Indirect taxation with shadow cost of public funds in mixed oligopoly

We adopt a mixed oligopoly model, where a state-owned welfare-maximizing public firm competes with a profit-maximizing private firm, to compare the welfare effects of the specific and ad valorem tax in the presence of the shadow cost of public funds. Following the assumption of most previous literature that total output is constant under specific and ad valorem taxation, we find that, when the shadow cost of public funds exists, the tax policy must be adjusted according to the privatization level of the public firm; if the privatization level is low (medium, high), the government needs to adopt ad valorem (specific, ad valorem) tax. Moreover, the private firm will earn a higher (lower) profit under ad valorem tax than under specific tax, if the public firm is not fully privatized and the shadow cost of public funds is high (low).     

A General Equilibrium Analysis of VAT in India

Indian industry is under pricing pressure after the government cut tariffs in a phased manner as per the WTO agreements. In order to be competitive, the consensus opinion in government, academics and industry is the implementation of a VAT in India. The paper evaluates the welfare implications of a VAT in the static and a sequentially dynamic context after accounting for the political and administrative constraints facing the Indian government in implementing a VAT. Replacing the old indirect tax structure with a VAT is welfare worsening. The increase in final consumer prices on account of reduced tax base leads to higher price of essentials, causing welfare loss. Zero rating v/s exemption plays an important role on welfare, with lower welfare loss if essential commodities are exempt from VAT. Agriculture sector unambiguously plays a crucial role in welfare.     

中国税制结构和宏观税负影响因素分析——基于时间序列数据的分析

中国税制改革必然涉及到税制结构的调整和宏观税负的变动。根据设定的模型,文章对1994年-2008年中国税制结构和宏观税负影响因素进行了分析,发现有的经济变量既影响税制结构又影响宏观税负,而有的变量仅影响税制结构,对宏观税负则没有影响。     

Abatement R&D,market imperfections,and environmental policy in an endogenous growth model

We develop an endogenous growth model featuring environmental externalities, abatement R&D, and market imperfections. We compare the economic performances under three distinct regimes that encompass public abatement, private abatement without tax recycling, and private abatement with tax recycling. It is found that the benefit arising from private abatement will be larger if the degree of the firms’ monopoly power is greater. With a reasonably high degree of monopoly power, a mixed abatement policy by which the government recycles environmental tax revenues to subsidize the private abatement R&D is a plausible way of reaching the highest growth rate and welfare.