摘要

在人力資源開(kāi)發(fā)與管理中，薪酬管理是一項(xiàng)重要內(nèi)容。薪酬管理是否科學(xué)，薪酬制度是否有效，不僅關(guān)系到員工個(gè)人的切身利益，還直接影響到企業(yè)的人力資源效率和勞動(dòng)生產(chǎn)率，從而影響企業(yè)戰(zhàn)略目標(biāo)的實(shí)現(xiàn)。因此，設(shè)計(jì)一套合理的薪酬制度，使其既有利于企業(yè)的可持續(xù)發(fā)展，又能使員工從薪酬中獲得物質(zhì)上與心理上的滿足感，就成為企業(yè)自身必須重視并加以解決的問(wèn)題。
通過(guò)在xx資產(chǎn)評(píng)估有限公司實(shí)習(xí)，了解公司的經(jīng)營(yíng)特點(diǎn)，對(duì)公司的薪酬核算會(huì)計(jì)制度進(jìn)行了設(shè)計(jì)。本文分為三部分：第一部分介紹了公司概況；第二部分介紹了薪酬制度模式的選擇，并結(jié)合公司實(shí)際，選擇了基于崗位的薪酬制度模式；第三部分從會(huì)計(jì)核算和內(nèi)部控制角度對(duì)薪酬制度進(jìn)行了設(shè)計(jì)。

關(guān)鍵詞 薪酬制度模式　會(huì)計(jì)核算　設(shè)計(jì)

Abstract

In human resources development and management, remuneration management is an important element. Remuneration management science, the validity of the pay system is not only related to the immediate interests of individual employees, but also directly affect the efficiency of enterprises, human resources and labor productivity, thus affecting the achievement of corporate strategic objectives. Therefore, to design a fair system of remuneration so that it is conducive to the sustainable development of enterprises, but also enable employees to gain from the salaries of the material and psychological satisfaction, the enterprise must pay attention to their own and to be addressed.
Through the asset appraisal Limited Huatong internship to understand the company's operating characteristics of the company's remuneration accounts for the accounting system design. This article is divided into three parts: the first part of the company's profile; the second part describes the choice of pay system model, combined with practical, select a pay system based on the status mode; the third part from the accounting and internal control perspective on the pay system has been designed.

Keywords accounting model　 pay system 　design