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在20世纪20年代,企业自发设立了诸多职工储蓄计划,即针对内部职工进行储蓄的办法。缘何而设?本文首先提出职工储蓄计划缘起于内部资金融通或科学管理需要的假设;其次,以储蓄计划中职工供款的收益率和企业同期借款利率的比较作为检验方法;最后,通过史料的实证检验得到如下结论:大部分企业设立储蓄计划是科学管理需要,主要采取强制储蓄的形式,在给予储蓄高回报的同时控制或引导职工行为,促使劳资双方适当的合作。
In the 1920s, enterprises set up many employee savings plans spontaneously, that is, saving for internal employees. Why? This paper first proposed employee savings plan originated in the internal financial intermediation or scientific management needs assumptions; Second, the savings plan of employee contributions and enterprise loan interest rates over the same period as a comparison test; Finally, through the historical data Empirical test results are as follows: Most enterprises set up savings plan is the scientific management needs, mainly in the form of compulsory savings, while giving high returns on savings at the same time control or guide workers behavior, prompting the appropriate cooperation between employers and employees.