论文部分内容阅读
工效挂钩是企业分配制度上的一项重大改革,它形成了工资随企业经济效益好坏自行调节的新机制,体现了按劳分配的原则,更好地发挥了工资的杠杆作用,在一定程度上调动了职工的生产积极性。但是由于市场经济的不稳定,企业的经营管理水平还不高,工效挂钩在实际推行过程中还存在一些问题,影响其功能的发挥。 一.工效挂钩中存在的问题 挂钩方法缺乏科学性 现行的工效挂钩大都是采用“总挂总提”方法。这样,一是混淆了工资与奖金的概念,没有明确体现对超额劳动报酬的奖励。二是采用“总挂总提”的挂钩方法不利于企业核算、分析,在实践中矛盾重重,并且造成企业核算的混乱,人为地减少了企业利
Ergonomics is a major reform in the distribution system of enterprises. It forms a new mechanism of self-regulation of wages with the economic efficiency of enterprises, embodies the principle of distribution according to work and gives better play to the leverage of wages. To a certain extent, Upward mobilization of workers enthusiasm for production. However, due to the instability of the market economy and the low level of operation and management of enterprises, there are still some problems in the actual implementation of the work-related effects, which will affect their functions. First, the problems linked to ergonomics Linked to the lack of scientific methods Most of the current ergonomics linked to the use of “total hanging mention” method. In this way, one is to confuse the concepts of wages and bonuses, and do not clearly reflect the reward for excess work remuneration. Second, the use of “total hanging mention” of the hook method is not conducive to business accounting, analysis, in practice, many contradictions, and led to business accounting chaos, artificially reduce the enterprise profit