论劳动者权益及其分配

On Laborer's Equity and its Allocation

调动人的积极性与创造性的关键在于权益分配。本文从人力资源会计理论出发 ,对劳动者权益进行分析 ,具体阐明了两种主要的劳动者权益分配方式 :劳动分红和经营者年薪。

The allocation of equity is the key to the activation of laborer's enthusiasm and creation.From the view of Human Resource Accounting,the author analyses the laborer's equity and states two main modes about laborer's equity:Labor bonus and operators' annual salary.