摘 要
xxxx公司清遠(yuǎn)分公司是一家以經(jīng)營(yíng)基礎(chǔ)工程建設(shè)為主的國(guó)有企業(yè)，隸屬于xxxx公司。隨著公司規(guī)模的不斷壯大，對(duì)公司管理的要求也不斷提高，而薪酬核算作為公司管理活動(dòng)的一個(gè)主要環(huán)節(jié)，是公司實(shí)現(xiàn)其戰(zhàn)略目標(biāo)的保證。薪酬體系設(shè)計(jì)既要考慮員工當(dāng)前的利益，又要考慮企業(yè)的長(zhǎng)遠(yuǎn)的持續(xù)發(fā)展；既要考慮員工收入水平不斷提高又要考慮工資總額計(jì)劃額度；既要考慮各類人員的利益水平，又要考慮企業(yè)人工成本的支出限度；既要符合國(guó)家政策和法律規(guī)定，又要符合企業(yè)的具體實(shí)際。如何適應(yīng)環(huán)境的變化、保證薪酬核算工作能最大的發(fā)揮它的作用，已經(jīng)成為擺在xxxx公司清遠(yuǎn)分公司管理者面前的一個(gè)現(xiàn)實(shí)而嚴(yán)峻的問(wèn)題。本文主要是從職工薪酬核算方法的種類及方法的選擇、職工薪酬核算制度的設(shè)計(jì)、職工薪酬管理內(nèi)部控制制度設(shè)計(jì)等進(jìn)行的設(shè)計(jì)。

【關(guān)鍵詞】 職工薪酬 薪酬核算 內(nèi)部控制制度設(shè)計(jì)















Abstract
China coal jiangnan foundation engineering company qingyuan branch is a management foundation engineering construction first state-owned enterprises, affiliated to China coal jiangnan foundation engineering company. With the scale expansion, the company management requirements also improving and salary accounting as the company management activities of a major link is the company realized its strategic target guarantee. Salary system design not only want to consider the current, and the interests of employees to consider long-term sustainable development of the enterprise; Both must consider staff income level continuously improve and to consider total wages plan a limit; Both must consider the interests of all kinds of personnel level, and to consider enterprise labor costs spending limit; Both want to accord with national policy and law, and want to accord with the actual concrete enterprise. How to adapt to the change of environment, ensure maximum salary accounting work doing its job, has become a test in jiangnan foundation engineering company qingyuan before a branch managers real and serious problem. This article mainly from the worker pay the kinds of accounting method and the choice of methods, employee compensation accounting system design, worker salary management, internal control system design and so on carries on the design.

Keywords employee compensation salary accounting
the internal control system design






目 錄
摘要 I
Abstract II

第1章 xxxx公司清遠(yuǎn)分公司的概況 1
1.1 公司的自然概況 1
1.2 公司的組織機(jī)構(gòu) 1
1.3 公司的經(jīng)營(yíng)特點(diǎn) 2
第2章 職工薪酬核算方法的種類及方法的選擇 4
2.1　職工薪酬核算方法的種類 4
2.1.1 崗位工資制 4
2.1.2 技能工資制 5
2.1.3 績(jī)效工資制 6
2.2 職工薪酬核算方法的選擇 7
2.2.1 崗位與技能工資制的核算方法 8
2.2.2 績(jī)效工資制的核算方法 9
第3章 職工薪酬核算制度的設(shè)計(jì) 11
3.1 職工薪酬核算制度設(shè)計(jì)的原則和必要性 11
3.1.1 職工薪酬核算制度設(shè)計(jì)的原則 11
3.1.2 職工薪酬核算制度設(shè)計(jì)的必要性 12
3.2 職工薪酬核算科目的設(shè)計(jì)與使用 12
3.3 職工薪酬核算憑證和賬簿的設(shè)計(jì) 13
3.3.1 會(huì)計(jì)憑證的設(shè)計(jì) 13
3.3.2 賬簿的設(shè)計(jì) 15
3.4 薪酬核算報(bào)表的設(shè)計(jì) 16
3.5 薪酬的核算與分配 19
3.5.1 薪酬的計(jì)算 19
3.5.2 薪酬的發(fā)放 21
3.5.3 薪酬的分配 22
第4章 職工薪酬管理內(nèi)部控制制度設(shè)計(jì) 23
4.1 職工薪酬預(yù)算制度設(shè)計(jì) 24
4.2 職工薪酬考核制度設(shè)計(jì) 25
4.3 職工薪酬分配制度設(shè)計(jì) 27

結(jié)束語(yǔ) 29
致謝 30
參考文獻(xiàn) 31

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