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在《整合预算:收益分配的均衡机制》(《财务与会计》理财版2013年第9期)一文中,笔者主要说明了每个责任主体(部门、岗位),特别是每个岗位的收益分配如何达成均衡协调,真正实现多劳者多得。这里的劳显然是从结果的角度进行衡量的。每个责任主体的这一劳动结果不仅受自身努力的程度影响,还受关联责任主体的劳动结果的影响,在分工协作的企业组织体系中,每一个责任主体的劳动结果都是分工体系相互作用的结果。从每个责任主体的自身利益出发,这种相互作用的关系就
In “Integrated Budget: A Balanced Mechanism of Income Distribution” (Finance and Accounting, Money Management Edition, 2013, Issue 9), the author mainly explains the distribution of benefits for each responsible party (department, post), and especially for each job How to achieve balanced coordination, truly multi-worker more. The work here is clearly measured from the perspective of results. The result of this labor for each subject of responsibility is not only affected by the extent of his own efforts, but also influenced by the labor results of the subject of responsibility. In the enterprise organization system of division of labor and cooperation, the result of labor of each subject of responsibility is the division of labor system the result of. Starting from the self-interest of each responsible subject, the relationship of this interaction is