| As science and technology continue to improve in the modern society, advanced technology and knowledge are scarce, leading to human resources compared with other factors will become the main factor of enterprise residual rights of claim. The company’s financial resources will not be able to decide the future of the company competitive advantage and sustainable development, the company’s profitability will depend on whether the enterprise has the important means to attract and retain qualified personnel, salary is the key factor to measure their employees and enterprise value realization. Many enterprises pay more and more attention to the reasonable salary system design science to get more high-quality people, but most enterprises are difficult to find the compensation cost and value of human resources incentive balance point. Now company use the general and monetary way to measure the enterprise human resource value, not compensate for the cost of human resources, unable to improve value incentive effect. Human resource accounting in the practical application is an emerging field of the preliminary stage, the core content is the cost and value of human resource, it will guide the cost compensation and the value idea, the principle and procedure of compensation system design can be reflected in the non essential. Especially for the large scale enterprises in heavy industry are in the market environment of fierce competition, the survival and development of enterprises are highly challenging, so compensation systern should adapt to the changes and innovations.This paper is from the perspective of human resource accounting into compensation system design, it will be better to measure employee value for the enterprise, designing a more reasonable salary system to achieve the perfect management standard. The different levels of human resources exist difference, production, technology and management staff have different characteristics, requirements, cost, value and other aspects. A scientific and reasonable salary system should adjust and distinguish the salary system structure at different levels in the unified system, so that the compensation cost of human resources can really encourage employees to create more value. This paper is divided into seven sections:The first chapter is mainly to introduce of the background and significance in the research of this paper, the research ideas and methods used in the process and relates to the technical route.The second chapter is according to the literature review related to the design of the human resource accounting, compensation system, summarizes and comments on basis of the existing theories.The third chapter introduces the human resource accounting involved with the paper mainly covering two kinds of measurement methods, analyze the application of human resource accounting, development and application process of detailed analysis of human resource accounting.The fourth chapter elaborates the definition and connotation of basic salary and content design factors, introduce enterprise should take which salary policy and the salary system of enterprise employees salary has three impacts.The fifth chapter divides the enterprise human resources into production, technology and management three types, introduce the incentive to human resource value guidance and combine with the cost compensation theory, and analyze their characteristics, the compensation system and design principles.The sixth chapter analyzes the salary data and information from the C Steel Corp received through the use of field research, combining with the view of human resource accounting, put forward the optimization of the salary system suggestion from the case analysis.The seventh chapter is a full text of the summary, put forward suggestions and how to improve the enterprise compensation system on the human resource accounting in the future.In this paper, the innovative design of human resource accounting and salary system are combined skillfully, obtaining the data of internal reward systems, based on the value of human resource and the cost compensation, it states compensation and system analysis three kinds of production, technology and management type in the C Steel Corp. The current salary system puts forward some suggestions to improve the design. The main contributions summarized in this paper are:From the analysis of the basic theory of human resource accounting, search and conjunction point compensation system design, to utilize the human resources value measurement ways leading to fair and reasonable compensation system design for the enterprise, salary system design and implementation of enterprise are the new development direction and reference information.The actual daily accounting, measurement application and enterprise human resource accounting are difficult to find the contact point. Compensation system as the important management of every enterprise, if we can take this as a breakthrough of the theory in human resource accounting, in the future enterprises’ accounting, measurement and report pattern from the traditional financial accounting will join into the human resource accounting related information. It is a good try for enterprises to use human resources accounting, measurement will be set up by human resource accounting related account foundation.Investigate the C Steel Corp in heavy plate plant, collecting relevant data of human resource accounting and information, and strive to achieve the status of enterprises with the objective data and information. According to the theory of human resource accounting, a lot of suggestions of salary system design are put forward to optimize the C Steel Corp. The paying system provides the reference for the design of the compensation system.But due to data collected from the various levels of distribution data is limited, and the C Steel Corp did not allow investigation of individual depth interview, rigorous system and salary system of entrepreneur type data are difficult to obtain, the author try to collect more data and field observation, operation and evaluation rules, employee handbook and other auxiliary information of C Steel Corp, to provide the necessary reference for the treatment and conclusion data summary. Finally, through the internal employees wage, the research analyze the company’s performance appraisal system data, divided into three levels of production, technology and management staff of the salary system in the Steel Corp. |
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