人力资本是知识经济时代最为主动和最为关键的竞争要素随 着科学技术的进步,人力资本的地位在不断地提升,要求人力资本 参与企业收入分配的呼声也越来越高但是,从我国国有企业现行 的分配制度来看,人力资本收益尚未在企业收入分配中得以充分体 现 薪酬制度是现代企业制度的重要内容,也是国有大型企业在建 立现代企业制度!提升企业核心竞争能力的过程中要着重解决的问 题,薪酬模式的选择是企业薪酬制度建设的核心内容之一,也是目 前国有大型企业和广大企业员工关注!关心的焦点问题 本文首先对人力资本理论进行了介绍,在此基础上,通过分析, 总结出人力资本参与国有企业剩余分配的一般模式运用该模式, 在C电业局D变电运行管理所上进行了.实证研究我们发现该方案 不仅能把所有员工纳入一套薪酬体系,而且改革的成本较低,最高 一年的工资增长总额较也只增加8.40%,均在可以接收的范围内,保 证了方案能够稳定进行,不会给企业带来较大的改革成本 该模式以提高自身的人力资本为导向,鼓励职工努力提升自己 的理论水平及技能水平,为职工的非职务晋升提供了更为宽广的道 路,在职工中形成了积极向上的良好气氛,使得企业的竞争力不断 增强报告的研究有助于全面深入地理解基于人力资本参与的多元 薪酬方案,对我国国有企业的薪酬改革研究有一定的借鉴作用 关键词:人力资本;薪酬;改革西南交通大学硕士研究生学位报告第日页 AbstraCt HumancaPital15themostimPortantandPivotalessentialintheeraof knowledgeeeonomy.WiththeProgressofseieneeandteehnology,thestatusof humaneaPital15eonstantlyuPgrading.AndthevoicethatHumancaPitalshould PartieiPateinenterPrisedistributionbecomesmoreandmorehigh.However, fromtheviewofthedistributionsystemofState一ownedenterPrises,the earningsofhumancaPitalhavenotyetbeenfullyrefleetedinthesystemof enterPriseincomedistribution. ThesystemofPay15animPortantasPeetofenterPrise,italsoanissuesfor enterPrisetofocusoninthefoeusofestablishingamodernenterPrisesystemto enhancetheenterPrise.5eoreeomPetitiveness.It.5oneoftheeorecontentfor enterPrisetoehooseasuitablePaymode,andit.5alsoafoeusissueforlarge state一ownedenterPrisesandthevastmajorityofemPloyeestoconcern. First,thetheoryofHumaneaPital15introdueedinthePaPer.Onthisbasis, thePaPersummarizesthegeneralPatternforhumaneaPitalParticiPatesin surPlusdistribution.UsingthisPattern,wetakeanemPiricalstudyintheC eIeetriePowerandDtransformeroPerationmanagementbranch.wefindthis systemeannotonlybringallofemPloyeeintoonesystemofPay,butalsomake thecostverylittle.Themostlargeyeartotalamountofwageincreasehasonly aninereaseofs,40%whieh15aeeePtedintheseoPe50thatthissystemean earryoutStableanddon.tbringlargeeostofreform. Themodel15orientedtoimProvjngtheirownhumaneaPital,iteneourages workerstouPgradetheirskillsIevelandtheleveloftheory.ItwillProvidea moreextensiveroadforworkers.Promotionofnon一serviee.Itformedagood PositiveatmosPherebetweenworkers,50thatenhancethecomPetitivenessof enterPriseeontinuously.TheresearehofthePaPer15helPfultounderstandthe Programofmulti一PaybasedonthePartieiPationofhumaneaPital.Ithasa eertainrefereneeforChina.5state一ownedenterPrisesto90onPayreform studying# Keywords:humancaPital:Paymodels;revolution西南交通大学硕士研究生学位报告第川页 目录 第一章绪论 内J 1选题意义 2研究内容 1.2.1人力资本理论...............................,..................................................3 1.2.2薪酬模式的建立....................................................................................3 3研究方法.......................,.......................................................................3 第二章人力资本理论综述..................................................................................5 2.1人力资本理论的萌芽.................................................................................5 2.2近代国外人力资本理论的发展.................................................................6 2.3国内人力资本及收入分配问题的研究.....................................................8 2.3.1人力资本参与收入分配的研究............................................................9 2.3.2人力资本对经济增长的研究..............................................................10 2.4评述...........................................................................................................10 2.5本文的人力资本定义...............................................................................H 第三章人力资本分享企业剩余理论依据及一般模式....................................12 3.1国企的简单介绍及其早期的薪酬模式....................................................12 3.1.1国有企业的简单介绍....................-..............................................12 3.1.2薪酬的概念及国企薪酬的历史沿革.................................................12 3.2人力资本参与企业剩余分配的依据........................................................14 3.2.1理论依据.............................................................................................14 3.2.2理论分析.....,.................................................................................16 3.3人力资本分享企业剩余的一般模式........................................................17西南交通大学硕士研究生学位报告第lV页 3.3.1改革目的..........................................,............................................17 3.3.2遵循原则.............................................................................................18 3.3.3运作流程.............................................................................................18 3.3.4改革难点......................................................................!................22 3.3.5改革重点............................................................................................23 第四章薪酬设计实证研究................................................................................24 4.1公司简介及现行薪酬制度分析..............................................................24 4.1.1公司简介............................................,..........................................24 4.1.2现行薪酬制度...................................................#.24 4.2岗位优化及岗位长度的确定...................................................................27 4.2.1岗位优化........,..............................................................................27 4.2.2岗位长度的确定................................................#27 4.3积分量化及上岗条件量化.......................................................................29 4.3.1人力资本各组成因素量化结果.........................................................29 4.3.2上岗条件确定的方法..........................................................................30 4.3.3拉长岗位序列后绩效的测算........................................................,.,30 4.4基于人力资本参与的薪酬制度的设计...................................................31 4.4.1薪点工资.............................................................................................31 4.4.2绩效工资.............................................................................................32 4.4.3工龄工资...........................................,...........................................32 4.4.4辅助工资.............................................................................................33 4.5工资套改.....................................................,.......................................33 4.5.1正式员工的工资套改.........................................................................33 4.5.2外聘员工的工资套改...........................................,.......................35 4.5.3套改后薪酬分析...........................................36西南交通大学硕士研究生学位报告第V页 4.6未来5年薪酬增长测算...........................................................................40 4.6.1影响工资变化的项目.........................................................................40 4.6.2未来5年工资变化的测算结果.........................,.........,.40 4.7统计分析....................................................................................................42 4.7.1正式员工套改后统计分析......................................,....................42 4.7.2外聘员工套改后统计分析.................................................................47 结论..............................................................................................................50 致谢.........................................,..............................................................51