Research On The Compensation Incentive Mechanism Of Customs Civil Servants-in View Of Human Resources Accounting

With the advent of the era of knowledge economy,technological innovation is going on all the time,and social development is changing rapidly.It is deeply recognized that human resources are the most active factors in production activities and the most important resources of organizations because of their subjective initiative.How to attract,retain and inspire high-quality talent has become an important subject of human resource management.In the planning of the"four comprehensive" strategic layout of the country,the customs shoulder the dual mission of modernizing the functions of entry and exit supervision and the reform of its own administrative system.Only by fully mobilizing the enthusiasm and initiative of talents can the customs strengthen the construction of itself and assist in the implementation of national development strategies.As the most important incentive for individual professional behavior,compensation incentive is the core of human resources development strategy,determining the stability and execution of the team.However,there are problems in the information efficiency and incentive compatibility in the customs civil servants' compensation incentive mechanism and the incentive effect is not good.This will directly affect the efficiency of customs organizations,and even increase the risk of honesty and law enforcement.Therefore,it is urgent to optimize and improve the compensation incentive mechanism of customs civil servants.This paper first introduces the theoretical basis of mechanism design,compensation incentive,human resource accounting and so on.Then,it analyzes the current situation of the compensation incentive mechanism of customs civil servants,analyzes the existing problems and reasons,puts forward the design conception of customs civil servants' compensation incentive mechanism from the perspective of human resource accounting,takes G Customs as an example to illustrate,and makes recommendations on the relevant supporting measures.At last it puts forward conclusions and prospects of perfecting the customs civil servants' compensation incentive mechanism.The main contents of this chapter are as follows:The first chapter expounds the research background and significance of this paper,introduces and reviews the current research situation at home and abroad,describes the research contents and methods,and explains innovation and main contributions.The second chapter describes the theoretical basis of this study,including the theory of mechanism design theory,salary incentive theory and human resource accounting theory.It provides the exploration path and thinking perspective for the analysis of the problem.The third chapter investigates the current situation of the compensation incentive mechanism of customs civil servants,analyzes the problems and causes with the mechanism design theory.The fourth chapter studies the design of compensation incentive mechanism of customs civil servants,elaborates its constituent elements,factor relations and operation mechanism.This paper puts forward the concept and method of human resources accounting in the process of mechanism operation to solve the problem of informational efficiency and incentive compatibility,which are concerned with the theory of mechanism design.In the fifth chapter,this paper takes G Customs as a case to clarify how to implement the mechanism and puts forward some suggestions supporting measures of customs civil servants'compensation incentive mechanism.In the sixth chapter,on the basis of the previous research and analysis,this paper expounds the conclusions and prospects of research on the compensation incentive mechanism of customs civil servants.