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2013年自考企业劳动工资管理学习资料(国外英文资料)
2013年自考企业劳动工资管理学习资料(国外英文资料)
In 2013, enterprise labor wage management review data summary
The first chapter is the overview of modern compensation design
(1) connotation and extension of salary
(1) the difference and relation between salary and welfare
Distinction: new pay is generally aimed at individuals or groups and workers or groups of workers linked to the amount of labor remuneration, whether it is cash or non cash payment, it is a strong purpose. Welfare is not related to the amount of individual labor or the amount of labor that a group has, and everyone has the right to enjoy it.
Connection: Although there are obvious differences between the new compensation and the welfare, the boundary between them is sometimes obscure, and the two can be transformed mutually. If the employee housing under the planned economy enterprises as a kind of welfare distribution to everyone, it is not linked to personal labor, as long as a certain number of years, we line up, everyone can get a set of housing; the implementation of market economy, with housing commercialization, monetization, housing benefits to wages has been gradually transformed it is included in the salary, after the abolition of welfare housing, unified purchase.
(2) the role of compensation;
1, the new payment is an important component of the total cost of the enterprise; (enterprises overall wage payment has become an important indicator to reflect the competitiveness of enterprises)
2, wages are the main source of livelihood for workers.
(3) salary structure
1, wages or salaries, which is the subject of labor remuneration;
2, bonus, bonus, bonus, employee stock ownership plan;
3, various allowances and subsidies;
4, pay to upgrade or pay promotion
5 salary benefits, such as paid vacation, sick leave, health or life insurance, etc.;
6, the legal provisions of various benefits, such as enterprises to pay for employees pension insurance, medical insurance and so on.
7, employee preferences, enjoy the compan
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