分类号F275密级公开
收藏编号学号190727064
学校代码10386编号
（专题研究）
基于人力资源会计视角的Z 教育培训机构
薪酬体系优化研究
研究方向：财务管理
研究生姓名：林尹涵
指导教师、职称：房桃峻副教授
协助导师、职称：
所在学院：经济与管理学院
答辩委员会主席：童益恭高级会计师
二〇二二年六月
基于人力资源会计视角的Z 教育培训机构薪酬体系
优化研究
摘要
我国经济正处于改革的攻坚期与深水区，各项事业蓬勃发展，知识经济
与信息技术不断推动中国企业积极与国际接轨，这导致企业的健康发展和显
著进步已经无法完全依赖于传统物质资源。人力资源会计作为缔结人力资源
管理和企业业绩表现的关键纽带，理应得到企业更多的重视。发展至今，教
育培训行业作为典型的人才资源密集型行业，挑战与机遇并存，而“人力资
源”正是贯穿教育培训行业发展始终的核心概念，因此，大力推动人力资源
的结构性改革成为行业共识。其中，建设科学、合理的薪酬体系为企业指明
了一条吸引、获得和留住高素质人才，充分释放人力资源活力的关键道路。
然而，传统管理思想根深蒂固，多数企业的薪酬体系在平衡人力资源的成本
投入与价值产出方面力不从心，这为人力资源会计在企业中的应用提供了切
入点与突破口。与传统财务会计相比，人力资源会计具备成本补偿和价值激
励的特性，能更好地在全过程中落实薪酬体系优化的基本原则，使得优化后
的薪酬体系更符合企业经营管理需求，更能适应新时代发展。
本文基于对现有人力资源会计和薪酬体系理论成果的梳理，将研究视角
落于Z 教育培训机构薪酬体系的建设情况，以问卷调查法及访谈法收集到的
数据为支撑，发现在典型的教育培训机构中存在着薪酬构成、薪酬激励、绩
效考评、薪酬调整、人才队伍建设等多方面问题，共同导致了薪酬回报与岗
位价值的不对等，引发员工的负面情绪。本文将结合人力资源会计对案例企
业的岗位进行分类，选择合适的计量方式，处理相关数据，运用计量结果分
析薪酬体系的优化空间，围绕权责利匹配的思想有针对性地提出优化措施，
并在后续应用中证明了优化措施的可行性。本文力求在实践层面丰富人力资
源会计的内涵，开拓薪酬体系的优化思路，以期通过具象化的数据帮助企业
管理层充分评估人力资源现状，以公平合理的薪酬体系激发员工创造力，为
企业高层次发展赋能助力，也为同类型企业探索人力资源会计与企业薪酬体
系优势互补的最优途径提供解决思路，共同助力我国经济发展行稳致远。
关键词：人力资源会计；教育培训机构；薪酬体系优化
I
Research on the Optimization of the
Compensation System of Z Education and
Training Institution Based on the Perspective of
Human Resource Accounting
Abstract
China's economy is in the critical period of reform and the deep-water area,
and various undertakings are developing vigorously.The knowledge-based
economy and information technology constantly promote Chinese enterprises to
actively integrate with the world,which leads to the healthy development and
remarkable progress of enterprises can no longer completely rely on traditional
material resources.So human resource accounting deserves more attention as
the key link between human resource management and corporate performance.
Up to now,the education and training industry,as a typical human resource-
intensive industry,coexists with challenges and opportunities,and "human
resources"is the core concept that runs through the development of the
education and training industry,vigorously promoting the structural reform of
human resources has become the industry consensus.Among them,building a
scientific and reasonable salary system points out a key way for enterprises to
attract,acquire and retain high-quality talents and fully release the vitality of
human resources.However,the traditional management idea is deeply rooted,
and the salary system of most enterprises is unable to balance the cost input and
value output of human resources,this has provided the cut-in point and the
breach for the human resources accounting in the enterprise's application.
Compared with the traditional financial accounting,human resource accounting
has the characteristics of cost compensation and value incentive,and can better
implement the basic principles of compensation system optimization in the
whole process,so that the optimized compensation system is more in line with
the needs of enterprise operation and management,and can better adapt to the
development of the new era.
Based on the sorting of the existing theoretical achievements of human
resources accounting and compensation system,this paper puts the research
perspective on the construction of the compensation system of Z education and
II
training institution,based on the data collected by questionnaire survey and
interview.It is found that there are many problems in typical education and
training institutions,such as salary composition,salary incentives,performance
evaluation,salary adjustment and talent team construction,which together lead
to the asymmetry between salary returns and job value,and cause negative
emotions among employees.This paper will combine human resources
accounting to classify the positions of the case enterprises,select the appropriate
measurement method,process the relevant data,use the measurement results to
analyze the optimization space of the compensation system,and put forward the
targeted optimization measures in accordance with the idea of matching rights,
responsibilities and benefits,the feasibility of the optimization measures are
proved in the subsequent practical application.This paper strives to enrich the
connotation of human resource accounting at the practical level,open up the
idea of optimizing the salary system,develop the optimization idea of the
compensation system,in order to help the management of the enterprise fully
evaluate the current situation of human resources through the concrete data,
stimulate the creativity of employees with a fair and reasonable compensation
system and help enterprises to develop at a high level.It also provides solutions
for enterprises of the same type to explore the optimal way of complementary
advantages of human resource accounting and enterprise compensation system,
and jointly help China's economic development to achieve steady and
sustainable development.
Key words:Human Resources Accounting;Education and
Training Institution;Compensation System Optimization
III
目录
第一章绪论...............................................................................................1
1.1选题背景及研究意义.......................................................................1
1.2文献综述...........................................................................................2
1.2.1国外文献综述.............................................................................2
1.2.2国内文献综述.............................................................................5
1.2.3文献述评.....................................................................................7
1.3研究目的与内容...............................................................................8
1.3.1研究目的.....................................................................................8
1.3.2研究内容.....................................................................................8
1.4研究框架与研究方法.......................................................................9
1.4.1研究框架.....................................................................................9
1.4.2研究方法...................................................................................10
1.5论文的创新点.................................................................................10
第二章相关概念与理论基础................................................................12
2.1相关概念.........................................................................................12
2.1.1教育培训机构的内涵...............................................................12
2.1.2人力资源会计的基本概念.......................................................12
2.1.3薪酬体系的内涵.......................................................................14
2.2理论基础.........................................................................................14
2.2.1波特竞争理论...........................................................................14
2.2.2薪酬理论...................................................................................15
2.2.3激励理论...................................................................................15
第三章行业背景与Z 教育培训机构薪酬体系现状............................17
3.1教育培训行业发展背景.................................................................17
3.2Z 教育培训机构基本情况..............................................................18
3.3Z 教育培训机构薪酬体系现状......................................................19
3.3.1管理岗员工的薪酬体系...........................................................20
3.3.2业务岗员工的薪酬体系...........................................................21
3.3.3支持岗员工的薪酬体系...........................................................22
3.3.4其他福利体系...........................................................................23
第四章Z 教育培训机构薪酬体系问题及原因分析.............................25
4.1Z 教育培训机构薪酬体系问卷分析..............................................25
4.1.1调查问卷的设计.......................................................................25
4.1.2问卷调查的实施.......................................................................25