高管限薪方式与国有企业高质量发展

2009年和2015年中华人民共和国人力资源和社会保障部和国务院国有资产监督管理委员会先后出台了国有企业高管限薪规定,采取了绝对限薪和相对限薪两种不同方式,因此,有必要明晰哪一种方式更有利于促进国有企业高质量发展。以2010—2023年的A股国有企业为样本进行研究,结果表明:与绝对限薪相比,相对限薪更能够促进国有企业高质量发展,且相对限薪程度越高、内部控制质量越高,上述关系越明显。进一步研究发现,相对限薪促进国有企业发展质量提高是通过降低盈余管理、提高创新效率等路径实现的,且这种作用路径在产品市场竞争度高的国有企业和实体国有企业中更明显。研究结论对合理制定和有效实施限薪政策及提高企业内部控制质量,促进国有企业高质量发展具有启示意义。

平等权保障视角下灵活就业人员社会保险问题研究

平等权作为公民的基本权利,同样适用于社会保险给付领域。无论从社会保障权的实现还是社会保险制度的法理基础来看,现行制度排斥灵活就业人员进入工伤保险和失业保险体系的做法均违反平等权保障要求;灵活就业人员在职工基本养老保险和基本医疗保险中的差别待遇,既不符合社会保险的属性,亦无上位法依据,且与国家的大政方针相悖。因此,亟须调整现行职工社会保险制度,将灵活就业人员纳入工伤保险体系;规定其享受职工基本养老保险的年龄与职工相同,建立“多缴费、长缴费”的保费与待遇挂钩激励机制;废除灵活就业人员享受职工基本医保待遇等待期的相关规定;逐步建立与其就业特点相适应的失业保障制度,促进多种灵活就业方式健康发展。

非货币激励因素对中小学教师工作满意度的影响——基于云贵川渝的调查

教师工作满意度是影响教师工作效能、促进教师可持续发展的重要因素。研究采用TALIS 2018教师问卷对云贵川渝4个省份的中小学教师展开抽样调查。数据分析显示,该地区教师工作满意度处于较高水平,但内部群体间存在显著性差异。回归分析发现,云贵川渝4省份中小学教师工作满意度受工资薪酬以及其他非货币因素的影响。比较分析发现,云贵川渝初中教师对工资薪酬的接受度高于上海同行,但对社会认可、媒体关注等非货币激励因素的认可程度却低于上海教师,从而使其工作满意度整体水平低于上海。研究认为,坚持教育家精神铸魂强师的同时提升教师工作满意度,需要在巩固提高工资薪酬水平的基础上,进一步从优化教师工作体验、提高教师学历、打通职业晋升渠道、营造尊师重教良好氛围等非货币因素着手,在满足教师内在需求的同时,为加快教育现代化、建设教育强国、办好人民满意的教育提供有力支撑。

高管海外背景对企业国际化绩效的影响——激励机制的调节作用

利用中国A股上市公司2015—2019年的面板数据,实证考察跨国公司高管的海外背景对企业国际化绩效的影响,并探讨此过程中激励机制的调节作用。通过随机效应模型进行逐步回归分析,结果表明:海外教育背景高管对跨国企业的国际化绩效具有显著正向影响,而海外工作背景高管对跨国企业的国际化绩效具有显著负向影响,这一现象佐证了“社会类化理论”;薪酬激励对高管海外教育背景与企业国际化绩效具有正向调节作用,可以促进高管海外教育背景对企业国际化绩效的正向影响;股权激励对高管海外工作背景与企业国际化绩效有负向调节作用,可以缓解高管海外工作背景对企业国际化绩效的负向影响。研究结论对跨国企业引进海外背景人才策略具有一定的借鉴意义。

基于岗位价值量化评估的医院职能部门绩效工资分配模式构建

在公立医院高质量发展背景下,建立以岗位价值为导向的绩效工资分配体系对于深化医院管理以及激发内部活力至关重要。医院职能部门员工由于事务性工作多,缺乏量化评估方法和工具,导致绩效工资相对固定且平均,难以真实反映不同部门、岗位的工作价值和成果,也间接影响医院整体服务水平和效率。以四川省妇幼保健院为例,通过量化价值评估,探讨职能部门绩效工资分配与医院运营、部门职责、岗位价值之间的联系,为公立医院薪酬分配体系的完善提供参考。

深圳市属公立医院卫生技术人员薪酬满意度的现况调查研究

[目的]分析公立医院薪酬制度改革试点城市的卫生技术人员薪酬满意度现况及其期望,为深化公立医院薪酬制度改革提供参考。[方法]以问卷形式对深圳市10家市属公立医院的743名卫生技术人员进行抽样调查,对结果进行统计性描述和检验。[结果]获得有效问卷674份。总体薪酬满意度和绩效薪酬满意度评分分别为(2.77±1.11)分、(2.88±1.11)分。中级职称、工作年限为6~10年和月收入相对较低者对于总体薪酬更不满意(P<0.05);工作年限为5年以下、月收入相对较高者、合同制员工对于绩效薪酬更加满意(P<0.05)。绩效薪酬分配方式和固定薪酬占比是卫生技术人员最为关注的薪酬结构要素,当前固定薪酬实际占比(26.0%)显著低于期望占比(50.0%)。[结论]当前深圳市属公立医院卫生技术人员的薪酬满意度和固定薪酬占比均有待提升,总体薪酬满意度在不同职称、不同工作资历和不同收入水平的卫生技术人员中存在差异,绩效薪酬满意度在不同婚姻状况、不同工作年限、不同收入水平和不同用工形式的卫生技术人员中存在差异。

超额利润分享体系改造与应用——以SD公司薪酬改革为例

文章以SD公司为例,以管理会计报表为基础,在薪酬改革中引入超额利润分享机制,并有针对性地提出调整和优化策略,建议释放员工活力、深挖员工潜力、激发员工热情,在优化薪酬待遇、提升管理水平、促进业绩增长、打造核心竞争力方面发挥价值引领作用,从而促进员工和企业共同发展进步。

大学生就业与职业规划质量调研

对大学生就业与职业规划现状进行系统调研,分析其影响因素。选取全国多所高校的1000名学生进行问卷调查,收集大学生就业满意度、职业规划质量及其影响因素的相关数据,采用Likert量表进行研究,使用标准差及回归分析方法揭示数据特征。结果显示,学生对职场环境及职业规划意识的满意度较高,在薪资待遇及职业目标设定方面的意见存在分歧。个人兴趣、专业知识、社会支持、市场需求等因素对学生的就业与职业规划质量具有重大影响。基于此,高校应加强职业规划教育,帮助学生尽早树立职业规划意识;学生自身应提高自我认识,积极参加职业规划活动;政府与企业应制订并实施支持大学生就业的政策,为大学生创造更有利的就业环境。

现场工程师培养模式对毕业生就业率和职业发展的影响

为探讨现场工程师培养模式对毕业生就业率、薪资水平和职业发展的影响,通过回归分析和倾向得分匹配分析来比较参与该模式的毕业生与未参与者在职业发展上的差异。研究结果显示,参与该培养模式的毕业生在就业率、薪资水平和职业晋升时间方面均表现出显著优势,实习时长、企业类型等因素也对毕业生的职业发展产生积极影响,说明该模式有助于提升毕业生的就业竞争力和职业发展速度。

Optimal investment for the defined-contribution pension with stochastic salary under a CEV model

In this paper, we study the optimal investment strategy of defined-contribution pension with the stochastic salary. The investor is allowed to invest in a risk-free asset and a risky asset whose price process follows a constant elasticity of variance model. The stochastic salary follows a stochastic differential equation, whose instantaneous volatility changes with the risky asset price all the time. The HJB equation associated with the optimal investment problem is established, and the explicit solution of the corresponding optimization problem for the CARA utility function is obtained by applying power transform and variable change technique. Finally, we present a numerical analysis.

Model Study of Senior Executive Salary of Enterprises

Currently,there is a lot of discussion concerning about the salary problem of the senior managers of a business enterprise. How to determine the wage levels has already been the problem which should be urgently worked out. The establishment of the wage levels' standard should not only can attract and retain core talent,but also be able to be accepted by public thinking. Based on the considerations above,a reasonable pay system should be set up scientifically. In this paper,a point of view of the mathematical modeling has been taken in reasonable analysis of enterprises' pay system for a rational decision about the salary-level of the senior executives who according to the economic developing regulation should be made. The model founded in this paper reflects the reasonable distribution of the annual salary. On the other hand,individual contribution degree fully explains the rationality of the model.

Analysis and Discussion about Quantitative Grading Standard for Salary Promotion of Agricultural Scientific Researchers

The existing performance salary system has several grades in the same job title. When the number of workers qualified for promotion is more than the target,quantitative grading is usually adopted to determine salary promotion personnel. Scientific,fair and reasonable grading content and standard directly concern income and remuneration of scientific researchers,and also concern recognition and respect degree of contribution made by scientific researchers. Therefore,quantitative grading standard is of the utmost importance to keeping stability,arousing enthusiasm and creativity of scientific researchers,and promoting smooth development of scientific research. Achievements awarded,papers published and project research can reflect scientific research level,ability and working performance of agricultural scientific researchers. This paper takes these three items as examples,analyzes,discusses and compares the establishment and evaluation of quantitative grading standard. It states that " one yardstick" and " one vote veto system" should be adhered to when evaluating using the quantitative grading standard. It is expected to provide reference for organizations of the same trade in establishing quantitative grading standard and conducting evaluation.

Relationship between the Current Account Balance Ratio and Salary Ratio in Japanese Municipal Hospitals

Background: While public municipal hospitals in Japan are supported by public financing and are less likely to fail than private hospitals, more than half are in financial deficit. Hospitals running at a deficit may have poorer outcomes and less investment in maintenance of human or physical capital, as well as increased rates of patient adverse events. We sought to clarify the relationship between municipal hospital surpluses or deficits and salary expenditures. Methods: We extracted financial data for 253 general hospitals of 300 beds or more from financial statements for the 2013 fiscal year available in the Yearbook of Public Firms, Edition for Hospital. From these data, we calculated account balance ratios and compared the average value of the ratio of labor to the output (salary ratio) for each group using analysis of variance (ANOVA). Results: The salary ratios of hospitals in the surplus group were significantly lower than the salary ratios of hospitals in the deficit group (55.5% vs. 49.4%;p p = 0.342). In the surplus group, the average value of salary ratios was different among the three-bed count groups (mean salary ratio: 53.0% vs. 48.5% vs. 47.4%;ANOVA p = 0.012). In addition, there was a significant difference in mean value between the 300-bed group and ≥500 beds group (mean salary ratio: 53.0% vs. 47.4%;p = 0.002). Conclusion: This study suggests that maintaining a favorable salary ratio to the current account balance is a useful proxy of fiscal health, and interventions to improve the salary ratio may be effective in improving municipal hospital management. Furthermore, among well-managed municipal hospitals, larger hospital size may confer some advantage in purchasing power.

Countermeasures of the Reform of College Performance-related Salary in the Light of Well-being

This article aims to provide insights into of reform of college performance-related salary with starting at well-being of employees. It comes to the conclusion that it is of significance to reform college performance-related salary system from sev- eral aspects. Encouraging employees＇ participation in reform of college performance-related salary,dealing with the relation between re-search and teaching properly,improving college performance-related salary system and deepening position management can make contribu- tion to quick and well development of college performance-related salary.

从工资‘salary’谈起

我国国家机关干部以及全民所有制(ownership by the people)的企事业单位职工,以及集体所有制(collective ownership)的工作人员,定时由工作单位领到的工资,英语称为 salary,因工种和职务有别外,基本上做到同工同酬(equal work for equal pay)、除固定工资(fixed salary)之外,因地方的差价,政府还给固定职工一定的补贴(subsidy)。

On the Learner Autonomy and the Teacher's Role

About learning,more emphasis was put on the role of teachers in the past,while gradually people realized the key role of the learner during the process of teaching and learning.The traditional class mode was challenged.The concept of student-centre class changes the roles of the teacher and the students.The rule of the students becomes more and more important,which means the student will take more responsibilities on learning,and their autonomy should be firmed.And this article will discuss the teacher's role under the concept of learner autonomy.

Research on the Relationship between Salary Incentives for R&D Personnel and R&D Investment in China’s Pharmaceutical Industry

Objective To explore the relationship between salary incentives for R&D personnel and R&D investment in China’s pharmaceutical industry through an empirical analysis so as to propose suggestions for increasing more R&D investment from the perspective of stimulating R&D personnel.Methods Based on the relevant data of the China’s pharmaceutical industry in the“China High-tech Industry Statistical Yearbook”and other data from the National Bureau of Statistics from 1995 to 2018,co-integration tests was used to construct error correction models and Granger causality tests to explore the relationship between R&D personnel salary incentives and R&D investment.Results and Conclusion There is a long-term balanced relationship between the salary level of R&D personnel in China’s pharmaceutical industry and the investment of R&D.For the per capita salary of R&D personnel increases by 1 unit,the internal expenditure of R&D investment will increase by 2.2451 units.In the short term,the per capita salary of R&D personnel has a slight negative impact on the internal expenditure of R&D investment.In addition,the salary incentives for R&D personnel have the most significant role in promoting R&D investment after five years of implementation.

中小学教师工资合理性参照系的确定和验证——基于2000—2019年数据

经过多年的努力,我国中小学教师工资制度已经建立并深深地嵌入各级政府的公共支出管理制度中,保障了教师工资在政府预算中的优先等级。随着教育财政的重点逐渐从教育经费优先增长转向教育经费“可持续”与“支出合理”并重,对中小学教师工资也在“确保”的同时,提出了有效、合理的要求,然而,教师工资合理有效的标准还缺乏坚实的共识基础。依据OECD的参照指标和我国教育经费的构成特征,初步讨论了教师工资合理性的参照标准,并用2000—2019年的数据进行了验证。结论如下:21世纪前二十年,中小学教师工资总体上超越了人均GDP和城镇单位就业人员,但增长机制还不稳定;不同省份中小学教师工资与当地城镇单位就业人员工资的相对水平差异很大,并且呈现明显的分布惯性;中小学教师工资在教育经费中所占据的份额呈持续上升之势。建议进一步对中小学教师工资增长的动力机制、教育经费支出中的要素结构及中小学教师工资内外部参照标准等相关政策议题进行探讨。

阶级、结构与《资本论》范畴学——马克思工资理论探析

《资本论》工资由主体论所规定:工资不仅是外在的壳——工资形式,也是内在的瓤——针对资本的批判,突出阶级关系当事人对于工艺者的系统支配性。《资本论》范畴学取决于经济理论的两面性:“资本的政治经济学”和“劳动的政治经济学”。工资既是资本的经济结果,也是资本的统治前提。马克思抓住“资本工资”这个论证中心,工资一般的理解维度据此定格为“阶级—统治—剥削—拜物教”这一模式。由于马克思的理论努力,《资本论》实质性提出了“马克思主义的工资范畴学”,作为两重统一的规定性:算法工资(主体范畴)与雇佣工资(经济范畴)的统一以及阶级工资(劳动力社会价格)与市场工资(劳动力市场价格)的统一。《资本论》工资的系统实现论从中得以确认。一旦从资产者的权利意识的束缚中走出,“工资拜物教”即被瓦解,围绕生活资料安排的系统规划将替代对工资收入水平的单一追求。

Salary Hikes on the National Agenda

Boosting incomes is one of the government＇s priorities in the current five-year plan MIGRANT worker Su ruifang has lived in Beijing for more than 10 years. She started out as a cleaner, but has since