Deficiencies and Suggestions of Human Resource Compensation Management in Enterprises Essay

The shortcomings of the enterprise human resources compensation management and the proposal of the paper

1 enterprise human resources compensation management of the main problems

1.1 enterprise compensation management lack of strategic planning and performance appraisal system has not yet been perfected. The vast majority of enterprises in China have not set the long-term development of strategic planning, only focus on the current economic interests, has not fully recognized the importance of the strategic planning of the compensation system. There are also many enterprises' performance appraisal system is not sound, especially the appraisal methods and appraisal methods can not keep pace with the times, resulting in the failure to give full play to the function of incentives to employees. In other words, there are many shortcomings in the performance appraisal, such as: in the design of the assessment index is not scientific, the positioning of the assessment is relatively vague, etc., not only did not effectively change the performance of the employees, but also to a large extent affects the creativity and initiative of the employees.

1.2 The internal imbalance of salary, unfairness and lack of external competitiveness. On the one hand, in the market economy, the enterprise employees from the concept has abandoned the traditional "pot rice", requiring enterprises to be able to according to the principle of "more work, more pay" and "according to the distribution of labor" reflects the relative fairness. Moreover, the differences in the performance, ability and position of the employees will inevitably bring about different income, but this difference as long as it is reasonable and fair can be accepted by the employees, and can play the role of salary encouragement and retention of employees. However, some enterprises have a small pay gap between ordinary employees and core employees, resulting in the failure to effectively play the role of incentives; on the other hand, the pay lacks external competitiveness. Some enterprises, in view of their own size, do not have sufficient financial capacity, and their competitiveness in the human resources market is weak, which brings certain difficulties to the enterprises in attracting and retaining talents, and some enterprises even have the concept of generalization that their employees are not active in their work, so they do not give their employees high salaries fundamentally, and in addition, some of their employees will compare their own salaries with the salaries of the same external regions and industries or even the salaries of the personnel in similar positions. In addition, some employees will compare their own salaries with those of people in the same external regions and industries or even in similar positions. If the average level of salaries in the external market is higher than their own salaries, the employees will inevitably be dissatisfied, which will seriously affect the initiative and motivation of the employees to work.

1.3 Employee's salary promotion channel is not smooth, most of the enterprises pay system using administrative level to set salary, the size of the job and the level of education and the length of service on the employee's salary has a direct decisive impact on the distribution of salary is not linked with the ability of the employee and the differences in positions, coupled with the lack of a set of scientific and perfect salary promotion mechanism, and management tools are relatively single, the employees want to get more labor compensation can only be obtained by the staff, but also by the staff. The company's main goal is to provide the best possible service to its employees, so that they can get more compensation for their labor, and they can't expect their salaries to increase during the work period, which results in a lack of motivation.

2 enterprise human resources pay management effective countermeasures to explore

2.1 to establish a sound and relatively fair performance appraisal system, play the incentive mechanism of pay to ensure that the performance of the pay and performance appraisal linked. Enterprises should be in accordance with a variety of information on strategic decision-making at the level of the business environment. Develop a sound performance appraisal system, and ensure the effectiveness and fairness of the performance appraisal system, the employee's salary is linked to the contribution and value created for the enterprise, the assessment of the employee's performance, in this way, the employee's demotion or promotion has a quantitative basis for the assessment, the employee will focus on improving the performance of the work, for the hard-working employees, their remuneration is bound to be the same as what they pay . Efforts in line, so as to achieve the pay system to meet and motivate the purpose, in addition, the enterprise can also increase the construction of pay culture, its employees publicize the reasonable pay values. At the same time, the fundamental purpose of the establishment of the performance appraisal system is to realize the effectiveness, for this reason, the enterprise should do the following aspects: first, accurately judge the performance of the employees; second, give the employees the opportunity to improve their performance; third, in order to ensure that the pay system is motivational, the pay range should be large enough in order to open the distance of the enterprise's employees' pay; finally, the relationship between the performance and the pay should be clearly defined, and the performance measurement results and the level of the pay structure should be compared with the pay structure of the enterprise. performance measurements are directly linked to the level of the pay structure.

2.2 Determine fair and competitive salaries through salary surveys while combining the enterprise's own situation. Within the enterprise, to make the salary distribution reasonable gap should be analyzed and evaluated on the positions within the enterprise. Determine a reasonable salary level enterprises should not only salary survey, collect the latest data, but also take into account the salary level of peer enterprises in the region and combined with their own characteristics, so that on the basis of the survey combined with the enterprise's own characteristics of the enterprise's overall salary level for decision-making. At the same time to establish a scientific and standardized job evaluation system. ① job evaluation should be based on the position, from the perspective of labor diversification on the design of employee compensation, relying on the value of the treatment, so that employees believe that the value of each position reflects the position of the company's record of the purchase of net assets. Companies can manipulate the type of business combination according to their needs, and then adjust the surplus through a series of means.

3 Surplus Management Governance Countermeasures and Suggestions

3.1 Improvement of the company's management mechanism governance of the company mainly consists of three aspects: incentives and constraints mechanism, external monitoring machine, internal monitoring mechanism. The establishment of a reasonable and effective incentive mechanism can allow corporate managers to consciously improve the long-term interests of the company by improving corporate performance, rather than using surplus management to obtain short-term benefits. In addition, an effective monitoring mechanism can also curb the occurrence of surplus management. The establishment of employee management participation system, the company's employees have the right to participate in the decision-making of the company's development goals, and the implementation of the supervision of the management of the enterprise, can effectively supervise the company's operating conditions and strengthen the constraints of the enterprise managers, which can effectively prevent the behavior of surplus management. The company's financial reports and the manager's business performance to implement a strict audit mechanism.

3.2 Improve the stock market mechanism, reduce surplus management motivation to improve the stock market system, mainly from three aspects: improve the stock issuance system, improve the stock allocation policy, improve the delisting system. China's existing stock issuance system, there are many listed companies to carry out surplus management incentives. First of all, it is necessary to change the original condition of three consecutive years of profitability to a cumulative three years of profitability. In fact, for some companies with relatively low operating performance but broader market prospects, the problem of listing these companies can be solved through the creation of the Growth Enterprise Market. Lastly, it is necessary to gradually improve the existing method of stock issuance, so as to truly achieve a pricing method in which prices are determined by the market. Improve the stock allocation policy by turning it from a single fixed control to a multi-conditional change control. For example, increase surplus, cash flow, operating profit and other indicators using a combination of qualitative and quantitative stock allocation policy. Avoided because of the system problems prompted enterprises to carry out surplus management. At present, the Securities and Futures Commission has a single condition for the withdrawal of shares, and it should improve the withdrawal system by increasing the indicators and reviewing in various aspects. For example, it can be changed from three consecutive years of losses to three years of accumulated losses over after-tax profits. It can also be combined with some other non-accounting policies for judgment.

3.3 Strengthening the monitoring of fair value measurementStrengthening the monitoring of fair value measurement is mainly from two aspects, one is to improve the independence of the appraisal organization and the professionalism of the practitioners, and the other is to improve the decision-making system of fair value measurement. In order to quite the fairness of the appraisal, it is necessary to improve the threshold of the appraisal organization and the difficulty of market access. The quality and quantity of the appraisers of the organization as well as their professional ethics should be highly demanded. In addition, appraisal organizations need to be of a certain scale to integrate the appraisal industry and solve the problems of understaffing and fragmentation in the appraisal industry. The integrity of registered appraisers should be archived, and their qualification certificates should be revoked for those serious integrity deficiencies, and they should be held criminally liable. After the implementation of the new accounting standards, fair value measurement has become the most commonly used tool for surplus management because of the incomplete internal structure and decision-making system of enterprises. A complete and coordinated internal structure should be established to establish a reasonable and scientific measurement method to improve the fairness of fair measurement.

3.4 Improve the information disclosure system Information disclosure to ensure full transparency, including calculation methods, processes and principles need to be disclosed to investors. The establishment of a perfect information disclosure system, now the rapid development of electronic information, information disclosure provides a good electronic platform, China can establish an information disclosure system, through the establishment of a control system for the listed companies of the various operating indicators, a comprehensive evaluation of the company's operating conditions, and to achieve real-time dynamic monitoring of enterprises.

4 Conclusion

The implementation of the new accounting standards has a dramatic impact on China's securities market, but also provides listed companies with the soil of surplus management. How to identify surplus management and prevent it, investors, users of accounting information, regulators, audit departments need to familiarize themselves with the new accounting standards under the surplus management, improve the relevant provisions, systems, and strengthen the supervision of enterprises, to prevent before it is too late, to eliminate excessive surplus management.