Study Of China's Labor Dispute Handling System

Labor disputes handling system refers to an organic entirety constituting from many organs during the process of handling disputes. According to the regulations of "The Labor Law of the People's Republic of China", there are four forms for handling labor disputes, such as reconciliation, compromise, arbitration and lawsuit. When disputes happened, both parties should be in reconciliation first, if there are no results for reconciliation, they could apply for compromise to enterprise compromise council, if there are also no results, they could submit a dispute to board of labor arbitration. And as a final way they could sue to People's Court for the disputes if any parties is not subordinated to the rule of arbitration. This procedure is so called "Arbitration first and lawsuit last" system by our scholars.Nowadays, there are four characteristics of handling labor disputes in our country as follows: 1. Arbitration is legal prepositional procedure for labor disputes lawsuit. 2. The validity of labor arbitration is 60 days both for rebuke and lawsuit. 3. This is not end results for the adjudication of labor disputes arbitration. 4. The arbitration organs are guided by labor administrative department. This system takes full advantage of superiorities of labor administrative department by knowing labor regulations well, and develops the affects of arbitration and lightens working pressure of the People's Court, as well as effectively provided justice supervision and guarantee. During the process gradually forming a three in one system of handling labor disputes which is independence from each other but related with each other. Nevertheless, in many cases arbitration is not really effective since most parties concerned are continuing to sue to court after arbitration. Then there is no obvious decrease for the Court to handle labor disputes cases. The weakness of present labor disputes handling system are gradually revealed during daily process. The main points as following: Through arbitration and lawsuit the period is too long for handling disputes as well as weakening high efficiencyof the procedure, disobeying the principle of handing disputes in time. If we have mandatory arbitrations it will be disobeyed the principle of self-governed by parties concerned. It will cause wasting State's resources and parties concerned manpower and financial resources if there is a difficulty to transfer arbitration to lawsuit. If we limit the lawsuit of parties concerned, it is not well in defending the parties' lawsuit. Therefore, it is necessary to restart constructing labor disputes handling system in our country.The traditional cost is not suitable for the need of current product cost accounting and management by analyzing the limitations of our traditional cost accounting. The suitable cost accounting system should be used to overcome the disadvantage of traditional cost approach. That is operation cost accounting system.Combined with our actual situations, the main approaches to establish the operation cost accounting system are as follows: understanding of operation cost principal, calculating steps, selection of operation dynamitic factors, collection of indirect cost, to set up suitable organizations (operational center and cost pool), then rationally determine resources item, accounting event and operation dynamitic factors etc, to collect the product cost accounting by all operations in actual work.The operation cost accounting system can provide managers accurate cost information and more detailized data of product cost. It can provide more effective methods and approaches for production control and management decision by analysis and control in operation chains. In product pricing and market positioning, it not only can provide detail information of operation cost, but also reduce resources waste and save cost in limited manpower and material resources etc by operation analysis and control. In short, operation cost is a scientific cost accounting management system. It has a broad management space and can make p...