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企业发放的职工薪酬是企业职工的核心收入来源,职工薪酬核算、制度是否健全直接关乎企业乃至企业职工切身利益,造成严重的影响。随着社会经济持续发展,我国企业制度改革进一步深化,企业形式、劳动关系也变得日渐复杂化、多样化。随之,劳动用工制度发生了质的变化,想要进一步改革、完善劳动者薪酬。要以新准则为基点,全面而客观地分析职工薪酬核算问题,多层次、多角度采取合理化的措施加以解决,促使职工的合法权益得到保障,减少企业、职工之间纠纷的发生,避免企业内部大量人才流失,减少运营成本,实现最大化的经济效益,促进自身的健康发展。
The remuneration paid by the enterprise is the core source of revenue for the enterprise workers. Whether the employee remuneration is accounted for and whether the system is sound or not is directly related to the immediate interests of the enterprises and even the employees of the enterprises, which has a serious impact. With the sustained social and economic development, the reform of the enterprise system in our country further deepens, and the business forms and labor relations have become increasingly complicated and diversified. As a result, the labor and employment system has undergone a qualitative change and wants further reforms to improve the remuneration of workers. The new guidelines should be taken as a starting point to comprehensively and objectively analyze the issue of employee remuneration accounting, adopt rational measures to solve them at various levels and from multiple angles, ensure the legitimate rights and interests of workers and workers are protected, reduce disputes among enterprises and employees, A large number of brain drain, reduce operating costs, maximize economic benefits and promote their own healthy development.