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在深刻分析国有企业薪酬发放管理面临的形势和存在的问题基础上,引入薪酬发放激励理论、保密与公开理论、合理避税理论,提出适应人力资源集约化要求的薪酬规范发放体系。通过强化法治意识、责任意识、协同意识,规范薪酬发放管理;严格工资总额计划控制、工资水平控制、发放进度控制,强化发放计划管理;深化管理集约、业务集约、信息集约,实施集中审核发放;细化纳税策略、发放策略、信息安全策略,凸显薪酬激励作用;夯实台帐管理、政策宣贯、队伍建设,提升薪酬管理水平。
On the basis of deeply analyzing the situation and problems existing in the management of payroll in state-owned enterprises, this paper introduces incentive payment incentive theory, confidentiality and openness theory, reasonable tax avoidance theory, and puts forward a pay regulation distribution system that meets the requirements of intensive human resources. We should strictly control payroll plans, control wage levels, issue progress controls and strengthen the management of payment plans by deepening the awareness of the rule of law, sense of responsibility and awareness of synergies, and deepen the management of intensive, intensive operations and intensive information collection and implementation of centralized audit and release. Refine the tax policy, issuing strategy, information security strategy, highlighting the role of pay incentives; tamp accounting management, policy advocacy, team building, improve the level of salary management.