企业加强责任会计研究

责任会计则是把厂内经济责任制与会计结合起来，从实践和理论上都得出明确的概念，成为会计工作的一个领域。企业内部转移价格的制定是责任会计的重要组成部分，合理确定内部转移价格对正确考评各责任中心的工作业绩，激励有效管理及激发员工工作积极性具有重要意义。主要对企业加强责任会计进行研究。     

创新与企业内部薪酬差距

共同富裕是中国特色社会主义的本质要求,而企业创新被认为是促进共同富裕的重要手段。然而目前企业内部薪酬差距持续扩大已经成为中国收入分配差距不断拉大的缩影。本文从企业内部薪酬差距的视角,以2007—2019年中国上市公司为样本,考察了企业创新对其内部工资差距的影响。研究结论显示：企业创新水平提升有利于缩小高管与普通员工的薪酬差距,扩大高低技能员工之间的薪酬差距;通过多种方式进行稳健性检验,并采用研发费用加计扣除政策和企业政治联系作为工具变量减弱内生性后,结果依然稳健。机制分析发现,企业创新通过提升劳动要素的边际产出缩小高管与员工的薪酬差距;通过促进技术进步偏向高技能劳动扩大高低技能员工之间的薪酬差距。异质性分析显示,企业创新会降低高管平均薪酬,提升员工平均薪酬,提升高技能员工平均薪酬,降低低技能员工平均薪酬。创新对国有企业内部薪酬差距影响较弱,对非国有企业的影响显著;创新水平提升对非高新技术企业的影响程度高于高新技术企业。除此之外,企业创新水平提升还会扩大高低学历、研发与非研发型以及生产与非生产类高管之间的薪酬差距。本文为实现共同富裕的企业创新路径提供了新的思考,进一步丰富了企业内部薪酬差...     

关于企业薪资设计的实践及思考

通过薪资设计,深化国有企业内部分配改革。引入市场机制,建立以岗位等级工资为主的基本工资制,打破传统分配格局,实现员工收入“岗变薪变”、工资晋升由工作绩效决定的良性分配机制。     

民营企业薪酬满意度的实证研究—基于亚当斯公平理论的模型分析

薪酬管理是企业管理的一个核心内容,薪酬公平影响着员工的行为、业绩和满意度,从而影响员工对客户、产品、生产的态度,最终影响到企业的业绩和竞争能力。薪酬满意度包含了外部公平、内部公平和自我公平。本文通过对台州市402家民营企业2025名员工的匿名调查,实证研究了样本特征对薪酬满意度及其结构存在的差异性。一、相关理论和实践回顾公平理论又称社会比较理论,它是美国行为科学家亚当斯(Adams)提出的一种激励理论,侧重于研究工资报酬分配的合理性、公平性,公平导致员工对薪酬的满意,从而影响着员工工作的积极性。     

我国商业银行薪酬管理问题研究

随着我国市场经济体制改革的深入发展,我国以四大国有银行为代表的银行普遍实行股份制改革,实施公司治理结构。在这个过程中我国商业银行通过改制适应了我国市场经济的发展需要,成功建立了现代企业管理制度,薪酬管理作为企业管理的重要内容,我国商业银行在改制的过程中放弃了传统的“等级工资制”,采取“绩效工资制”。但是在我国商业银行的管理结构中还有很明显的行政色彩和历史影响,以“绩效工资制”为核心的薪酬管理制度还存在薪酬管理缺乏长期激励作用、薪酬管理体系缺乏内部公平性、福利政策的激励作用缺失等问题,需要建立长期有效的激励机制、强化薪酬管理体系的内部公平性、加强福利政策的针对性进行完善。     

企业内部转移价格与短期投资决策

企业在生产经营期间内制定了经营目标和财务目标,要实现这些目标就必须按分权管理的原则并实施责任会计方法,使各责任部门的目标明确而具体,形成一种严密而科学的内部控制和业绩考评体系。要达到这一目标,就必须用公允、合理的标准来进行考评。而内部转移价格是达到此目标、调节各责任中心利益的杠杆。科学地制定企业内部转移价格是关系到责任会计的实施和影响决策成败的重大问题。     

我国商业银行薪酬管理问题研究

随着我国市场经济体制改革的深入发展，我国以四大国有银行为代表的银行普遍实行股份制改革，实施公司治理结构。在这个过程中我国商业银行通过改制适应了我国市场经济的发展需要，成功建立了现代企业管理制度，薪酬管理作为企业管理的重要内容，我国商业银行在改制的过程中放弃了传统的“等级工资制”，采取“绩效工资制”。但是在我国商业银行的管理结构中还有很明显的行政色彩和历史影响，以“绩效工资制”为核心的薪酬管理制度还存在薪酬管理缺乏长期激励作用、薪酬管理体系缺乏内部公平性、福利政策的激励作用缺失等问题，需要建立长期有效的激励机制、强化薪酬管理体系的内部公平性、加强福利政策的针对性进行完善。     

浅析企业工资改革的意义

目前在我国的企业中,通过工资改革推动成本有效管理已是企业管理的一项重要内容,企业通过工资承包制的改革方式进行考核,既提高了企业效率,又增加员工的收入,实现企业效益和员工收入同步增长,实现了企业管理效率整体提升和增强企业市场竞争力的目的。本文对企业的工资承包制进行分析,讨论了提高企业成本管理效率和员工工资水平的具体措施。     

作业基础业绩评价体系的构建

作业基础内部业绩评价体系是在传统责任会计理论基础上发展起来的作业基础责任会计制度,它以作业为基础,通过作业动因对企业内部各责任中心的再认识和再划分,利用作业管理基本理论和方法,依据作业价值链对责任中心进行管理和考核.作业基础责任会计是责任会计自身理论和实践的发展与完善,是对企业内部业绩评价的一种全新的改革.     

中国民营企业对员工社会责任的缺失及对策

民营企业是中国国民经济的重要支柱,但一些民营企业不能很好地履行对员工的社会责任,表现为不能给员工提供安全和健康的工作场所、拖欠员工工资、不给员工交养老和医疗保险、侵犯员工隐私权等责任缺失。解决的对策是,企业内部实施绩效管理制度,提高员工的工作效率,给员工提供培训和深造的机会,加速企业的经济发展,使其更好地履行对员工的社会责任;员工自身应通过工会这种群众组织维护自己的合法权益,使自身权益不受侵害;加强制度和道德舆论建设,减少民营企业的责任缺失。     

税务筹划在工资薪金税负中的运用

工资薪金是个人收入的主要形式,超额累进税制和各种抵扣项目政策的存在,为税务筹划在工资薪金税负中的运用,提供了一定的空间。根据现行工资薪金个人所得税的政策法规,结合各单位的实际情况,工资薪金税负税务筹划的基本思路应从降低应纳税所得额和降低边际税率两个方面入手。     

WAGE DISPARITY,TEAM PERFORMANCE,AND THE 2005 NHL COLLECTIVE BARGAINING AGREEMENT

This paper provides an empirical analysis of salary disparity and team performance in the National Hockey League during the first decade of the twenty‐first century. We find that the 2005 Collective Bargaining Agreement (CBA) reduced average salaries immediately after it was introduced but did not change the trajectory of average salaries nor did it alter the salary disparity on the average team. Salary disparity harms overall team performance primarily through reduced defensive performance and this relationship was not altered by the 2005 CBA. (JEL J31, J42, L83)     

Tertiary Performance, Field of Study and Graduate Starting Salaries

This paper analyses data from the University of Western Australia (UWA) Graduate Destination Survey linked to information from the University's Student Records System to explore the determinants of graduates' starting salaries over the years 2002 to 2004. While the details examined also include age, gender, language spoken at home, country of birth, disability status and high school attended, most emphasis is placed on the impact on starting salaries of students' academic performance and their field of study. The analyses show that the main determinant of graduates' starting salaries is the weighted average mark they achieve at university. The salary differentials associated with higher marks in the Australian labour market appear greater than those reported in similar studies of the US and the UK labour markets. Science graduates are shown to have relatively low starting salaries, casting a shadow over recent suggestions that the supply of this group be increased through lower fee regimes.     

Professors and hamburgers: an international comparison of real academic salaries

In recent years, academic staff unions and associations have argued for higher salaries for academics on the grounds that existing salaries have not kept pace with inflation, are well below commercial salaries and, most glaringly, are much lower than the salaries of their overseas counterparts. However, most international comparisons are made based on exchange rate conversions, which is inappropriate since purchasing power differentials are only reflected in exchange rates in the long term. Furthermore, the volatility of exchange rates make such conversions highly inaccurate. A comparison is provided of real academic salaries by converting the nominal salaries in each country to their purchasing power equivalents, using the Big Mac Index. Our results show that real academic salaries are highest in Hong Kong and Singapore, relative to the developed countries, while Hong Kong tax and social security deductions are lowest. Furthermore, real salary levels, combined with intrinsic considerations such as the quality-of-life, indicate that Canada and New Zealand are unattractive places for visiting/migrating academics, while Australia and the USA are relatively attractive. It is suggested that these findings could be of use to policy-makers and academic unions in salary negotiations, as well as academics making relocation decisions.     

Transparency and special interests

In this paper opposing lobbies influence a politician via contributions. Society may grant access to decision relevant information. Transparency maximizes welfare if the lobbies have a similar size. Secrecy is optimal if their size is comparable, but not too similar.     

企业知识型员工的激励问题探析

知识型员工在新的知识经济时代中发挥重要作用,并在企业中占居绝对地位,是企业发展的核心力量。中国企业知识型员工激励存在薪酬激励不完善、心理需求未得到充分满足、知识型员工绩效考核结果偏差大等问题,企业应实施全面薪酬战略、推行能本管理理念以及同步实施绩效激励等措施对知识型员工进行全面激励。     

公司治理结构与内部控制有效性——基于中国沪市上市公司的实证研究

为研究公司治理结构与内部控制有效性的关系,选取2008年沪市上市公司为样本,构建基于《企业内部控制基本规范》五项目标的内部控制指数,研究公司内部治理机制对内部控制有效性的影响。通过实证数据检验发现,第一大股东有动机和能力去监督管理层,薪酬机制能够对管理层起到激励作用,声誉惩罚机制有利于对经理层产生约束作用,从而提高公司内部控制有效性。     

Investigating the solvency of brazilian credit unions using a proportional hazard model

Abstract ** : Due to high interest rates and bank spreads, the number of credit unions in Brazil has increased over recent years. As financial institutions, these cooperatives need tools to signal impending financial problems. This paper focuses on one tool that can be used to evaluate credit union solvency: the Cox Proportional Hazards Model. A sample of 80 credit unions from the Brazilian state of Minas Gerais was selected to supply data. The analysis period is between December 2001 and June 2003. The results indicate that the relevant indicators for insolvency prediction are, in descending order of predictive ability, General Liquidity, Salary and Benefit Expenses, and the Loan/Equity Ratio. In general, results produced using the delineated theoretical model were in consonance with international literature .     

Is the Swedish central government a wage leader?

Is the Swedish central government a wage leader? This question is studied empirically in a vector error-correction model using a unique, high quality data set. It is first shown that salaries of white-collar workers in the private sector and central government are cointegrated. It is then found that private sector salaries are weakly exogenous to the system of equations. This means that the private sector is the wage leader in the long-run model. It is also found that changes in central government salaries do not Granger cause changes in private sector salaries. Together, these findings clearly demonstrate that the central government is not placing undue pressure on salaries in the private sector. The central government is not acting as a wage leader.     

Self-serving legislators? An analysis of the salary-setting institutions of 27 EU parliaments

It is often criticized in public debates that politicians in many jurisdictions have the power to set their own salaries. This paper scrutinizes this practice from a constitutional political economy perspective. A novel dataset is presented which provides an empirical overview of the methods used to set the pay for members of parliament (MPs) in the national parliaments of 27 member states of the European Union. There is considerable cross-country variation in this respect. While in the majority of national legislatures MPs to some degree decide on their own salaries (i.e., ‘self-service’ model), in some systems MP pay is set by bodies independent from MPs. A multiple regression analysis provides empirical support for the self-serving-legislators prediction derived from Public Choice theory: controlling for population size and living costs, salaries are systematically higher in legislatures in which MPs have some say in their own salaries. However, this result has to be interpreted with caution as (1) independent wage-setting bodies exist only in five parliaments, and (2) this study could only include MPs’ basic salaries.