如何确定吨煤工资含量指标——煤矿实行吨煤工资包干主要问题探讨之一

实行吨煤工资包干,企业的经济效益不仅与职工的奖金挂钩,而且与基本工资挂钩,这样比企业实行利润包干或税后利润有更大的刺激作用。实行吨煤工资包干的关键之一是吨煤工资含量指标的确定,吨煤工资含量体现着国家、企业和个人三者利益关系。吨煤工资含量过高,将会导致工资成本     

工业新增利润来源及其影响因素：基于企业数据的经验研究

本文利用企业数据，对我国1998-2005年工业企业的新增利润来源从不同角度进行了分析．并且进一步将收益率的变化分解为全要素生产率的变动和分配格局的变动．对正确理解这段时期工业利润率的变化提供了微观层面的解释。本文发现。在考察期内工业利润的增长是结构性的．重工业对工业利润增长贡献了70％以上：采掘业和原材料工业利润率提高的关键因素是产品价格的大幅上涨．而轻工业和机械工业收益率的改善主要来自于生产率水平的提高：工业部门平均工资水平增速小于GDP增速．行业间的工资水平差异较大．大部分劳动者的工资增速较慢．利润的高速增长很大程度上是以工资的缓慢增长为代价的。     

浅谈企业内部工资分配改革问题

城市企业在劳动、工资、人事制度的改革中,已经起了步,但改革的步子还远不能适应经济体制改革的需要.在企业内部工资分配方面,还没有完全理顺国家、企业、职工三者的利益关系.一些企业单位的着眼点还是单纯地集中在超额工资的分配上,如对奖金、计件超额工资、利润分成等.这样也片面地出现了只论如何“多拿、巧拿”工资的弊端.少数企业仅搞了标准工资部份浮动分配的办法,产生了较好的效果.实践证明,若能全面地有步骤地改革我国现行的工资制度,实行企业内部工资分配的改革,必将给企业带来强大的动力.     

风险锁定资金链 综合治理小金库

<正>企业在追逐价值最大化的快速发展时期,无法回避经济领域的欺诈及管理的缺陷也正在侵蚀着企业的利润。尤其是"小金库",这一经济领域内的毒瘤,已经在一定程度上演变成一种足以警示企业的决策管理层高度关注的腐败黑洞。     

技术经济评价方法研究(三)

二、微观技术经济评价方法微观技术经济评价方法是从企业利益出发对技术方案的经济效果进行评价时所用的方法。企业最关心的是利润,所以微观技术经济评价方法是利润系列方法。这些方法是从宏观技术经济评价方法中派生出来的。因为国民收入减去工资就是纯收入,纯收入减去税金和货款利息就是利润。如果利润中还有一部分要上交国家的话,那么企业利润就是自留的利润,它等于纯收入减去税收、贷款利息和上交利润。我们只要把纯收入系列方     

企业规模、所有制与工资

利用2000—2003年中国工业统计数据，研究了中国制造业企业工资决定的所有制差异。研究结果表明：企业规模与工资之间呈正相关关系，这种企业规模-工资正效应在国有企业中表现得最为明显，从隶属关系来看，中央属国有企业的企业规模-工资正效应最强；企业年龄与工资正相关，老企业会支付更高的工资；在私营企业中，企业人均利润与工资正相关，而在国有企业中，两者之间呈负相关关系。     

揭开资本拜物教之谜——学习《资本论》第三卷第48章

资产阶级经济学家把资本关系在社会表面上表现为各种收入及其源泉的形式，旧结为“资本─—利润，土地─—地租，劳动─—工资”这样一个公式，即三位一体公式。这个公式是说在价值创造和分配过程中，资本创造了利润，利润是对投入资本的报酬；土地带来了地租，地租是对土地的回报；劳动带来了工资，工资是对劳动的补偿。按照这个公式，资本主义社会，地主、资本家对劳动者的剥削关系被完全掩盖了。这就是资本拜物教。 马克思针对上述观点，在总结资本关系研究的基础上彻底揭穿了这个公式的错误性质，深刻分析了产生这个公式的阶级根源和认…     

百元产值工资含量及其与利润挂钩值的测定

煤炭施工企业在试行百元产值工资含量包干办法后,合理地调整了施工与分配的关系,工资总额随经济效益浮动。但在实行目标管理和编制年度财务计划的工作中,上级核批的百元产值工资含量包干系数(以下简称工资包干系数)能否实现?它与利润的关系及对利润指标的完成影响如何?这些都必须及时测算。     

煤炭企业工资总额“切块”浮动包干范围的划分

为了促进煤炭企业生产、基建、多种经营的发展,全面提高企业的经济效益,应把工资总额原来只按产量浮动的吨煤工资包干改按原煤产量、基建施工产值、多种经营利润(或销售收入)挂钩浮动。其实质是把企业全部人员按其经营活动的性质划分为三部分;第一部分的工资总额按吨煤工资单价随原煤产量浮动;第二部分的工资总额按百元产值工资含量随施工产值浮动;第三部分的工资总额按多种经营实现的利润浮动。三部     

完善百元产值工资含量包干办法

煤炭基建施工企业推行百元产值工资含量包干,是基建工资管理制度的一项重大改革,取得的经济效益是明显的。但从三年的实践来看,这一改革仍有些不完善和雳改进之处。例如,S公司1985年财务决算与上年同口径相比:总产值增长16％(未扣除材料涨价因素);利润下降20.4％;成本节约率下降40％;劳动生产率(未扣除材料涨价因素)增长0.6％;企业156.5万元利润全部转为含量工资,应提成的生产发展基金、集体福利基金全被工资基金占用了,故职工平均收入较上年增长23％。劳动生产率增长缓慢,个人收入增长太快,国家和企业利益受到损害,必须认真改进之。     

Profit‐Sharing and Wages: An Empirical Analysis Using French Data between 2000 and 2007

Economic theory presents different arguments about how profit‐sharing may affect wages. First, profit‐sharing may substitute for the base wage. Second, profit‐sharing can be interpreted as an ‘efficiency wage’ that adds to the base wage and increases total compensation. The existing empirical literature has not determined which of these arguments is valid. This article attempts to address this issue for France between 2000 and 2007. Based on a difference‐in‐differences selection model, we show that bonuses in firms adopting profit‐sharing are too small to conclude whether it substitutes for or complements the base wage. While base wage levels are generally higher among profit‐sharing firms, changes in the base wage over this period are lower among firms that have had profit‐sharing for a number of years.     

Codetermination as a strategic advantage?

A theoretical model of codetermination is considered, where consistent with German institutions, firm owners bargain with employees’ representatives about employment but not about wages. A duopoly and a more general oligopolistic situation are analyzed. For some range of bargaining power a prisoner’s dilemma exists. Codetermination leads to increased profits if the other firm is a traditional profit maximizer. Bargaining is the dominant strategy, although joint profits would be maximized with unrestricted profit-maximization. The theory is tested with data from 22 German firms, who operate in the same markets over 23 years. Codetermined firms actually show a different behavior than other companies.     

Employee Ownership and Company Performance

This paper investigates how Britain's largest employee-owned firm, the John Lewis Partnership, performs relative to its major competitors. In the context of John Lewis's unique constitutional structure, employee ownership appears to offer significant advantages in the market place. It is difficult to assess the relative importance of particular policies; as a group, employee ownership, open information flows, high wages, and profit share are clearly associated with high productivity.     

Oligopsonistic Cats and Dogs

This paper examines strategic investment behaviour when firms have oligopsony power in the input market. Focusing on the labour market, we study how a firm’s labour supply augmenting investment affects the equilibrium when oligopsonistic firms set wages. Relative to a non-strategic benchmark, optimal investment strategies involve boosting investment that leads rival employers to cut wages, but involves cutting back on investment that causes the latter to increase their wages. Implications of existing labour market policies for strategic investment are also discussed. Finally, the model is generalised to nest wage and employment competition and is extended to include other types of investment.     

Macroeconomic Conditons and HRM-IR Practice

Although macroeconomic developments may seem removed from the world of micro-level HRM-IR practices, such practices are heavily influenced by the macro economy. Wage and price inflation, for example, are closely related, and the general state of the economy influences decisions on hiring, layoffs, and hours. The labor market's tendency toward periods of extended labor surplus or shortage condition the nature of the employer-employee relationship. Economic circumstances affect the labor relations climate and that climate has a bearing on national productivity trends. Government policy in the future may seek to encourage certain kinds of compensation systems, such as profit sharing, for macro reasons. HRM-IR practitioners, too, may benefit by reconsidering policies which make wages relatively inflexible.     

Employment and Changing Technology in the Postwar Railroad Industry

Secularly declining employment has characterized the postwar railroad industry. This study identifies some causes of this decline by testing an industry employment function. The introduction of new techniques of production, especially the conversion from steam to diesel locomotives, along with rising wages and deregulation, are found to be the primary factors behind the fall in industry employment.     

Employment and Changing Technology in the Postwar Railroad Industry

Secularly declining employment has characterized the postwar railroad industry. This study identifies some causes of this decline by testing an industry employment function. The introduction of new techniques of production, especially the conversion from steam to diesel locomotives, along with rising wages and deregulation, are found to be the primary factors behind the fall in industry employment.     

Training and Promotion: Allocation of Skills or Incentives?

This paper analyzes the impact of training on the probability of promotion. Results from the British Household Panel Survey indicate that training increases the probability of promotion of female workers, but not that of male workers. In terms of wages, men obtain significant returns from (general and specific) training acquired with their current employer, while women profit from general training. Overall, results suggest that career moves of women are importantly affected by the market value of their skills, while those of men fit better a model of promotions as providers of incentives.     

The Labor‐Market Effects of Occupational Licensing Laws in Nursing

We study the labor‐market impacts of occupational licensing laws on nursing, an economically important occupation. States adopted licensing of registered and practical nurses at different times, which allows us to estimate the effects of licensing on wages and participation for each nursing profession. We find that licensure raised wages by 5 to 10 percent but there is no evidence that it reduced overall participation. Additionally, we show that licensure equalizes wages within the occupation with minority wages rising faster than nonminority wages; however, licensing had a negative but not statistically significant impact on the participation of minorities in nursing.