A Study On Enterprise Salary Design Under The Perspective Of The Value Of Human Resources

In the21st century, the center of the enterprise management is gradually changingfrom the material to the people, human resources become the primary resource, to inspireand mobilize the enthusiasm of people is the most important task of management. As thesum of the labor, labor can be traded like goods, the outward manifestation is humanresources value. Theoretical circles generally agreed that the pay is the return for thehuman resources involved in the business acquired that is a direct manifestation of thehuman resources value, to establish an effective pay system is the enterprise’s powerfultool to attract, motivate, develop and retain the talent. Based on the value of humanresources, pay distribution should conclude the new value created by the humanresources, and this way can play better motivation. More importantly, motivated the staff,they need a strategic orientation, that is clearly to motivate staff purposes. Divorced fromthe previous pay structure and business development strategy doesn’t work very well,that is, companies do not realize that payment should be designed for the corporatestrategic goals, or that compensation design is not really emphasis on the important roleof the human resource and serve corporate strategy, the result is that the employees don’twork very hard and smart.Article options based on the value of human resources in the human resourceaccounting, corporate strategic objectives-oriented principles to design the salarystructure of this very meaningful management issues in-depth study aimed at discoveringsome of the corporate compensation design problems and deficiencies, to find the causeof the problem, suggest improvements countermeasures, and the establishment of ascientific and effective, highly targeted corporate pay structure, incentives, retain anddevelop the companies need employees, and promote the development of corporatestrategy, so that enterprises in hold in the fierce market competition, human capital, tokeep your business long-term sustainable development of great significance.Based on this background, firstly this study starts from the view that salary is theform of the value of the human resources, then drew the design of the salary will need tocomply with relevant human resources value. According to the theory of human capitalwhich is written by Schultz and domestic many scholars’ research, and points out that thehuman capital should participate in the distribution of the new enterprise value, theallocation of human resources share’s contribution to the enterprise should be decided bythe degree of human resources value, because the heterogeneity of the human resources,human resources should be classified. According to enterprise strategic requirements todetermine the influence factors of the value of human resources, the comprehensive use of monetary measurement and non-monetary measurement methods measuring outdifferent types human resource value, and the results applied to the allocation of the totalamount of the enterprise’s salary, come to the result that different types of humanresources should be assigned to different salary, this kind of salary design methodprovide certain reference for salary design, have very important theoretical and realisticsignificance.