论企业中职务消费纳入薪酬体系的合理性

On the Rationality of Incorporating Post Expense into Compensation System of the Enterprise

职务消费过度、过滥问题十分严重。现行职务消费制度的不合理引发了一系列社会和经济问题,改革刻不容缓。将职务消费纳入企业薪酬体系是根本的改革途径,职务消费和薪酬体系其他部分本质上的一致性使它们能够组成一个和谐的整体。改革的基本思路是缘于“总额限定、节余归己”的激励性质的制度安排。可以从五个方面入手进行全面的改革尝试,即:对职务消费项目进行归类管理、严格预算和总额限定制度、授权管理、完善监督约束机制、建立健康的企业文化。

The post expense is coming to be serious over the problem of excessiveness, and the irrationality of current post expense system has raised a series of social ＆ economic problem, it needs reform urgently. The prime way is that incorporating post expense into the compensation system of enterprise, and the consistency between post expense and the other parts of the compensation system enable them to be harmonious one. The root of the reform is come from the thoughts of motivation system, i.e. Total amount fixing, the surplus belonging to ones own. We can start with five aspects to carry out the comprehensive reform attempt, namely, Categorizing post expense items; Strict the system of budget and total-amount fixing; Empowerment management; Completing the supervision mechanism; Establishing the healthy corporate culture.