Research On Employee Compensation Of Listed Companies

Compensation is an important source for the basic living needs of workers,not only reflect the living quality of workers and the companies expand reproduction standards and scale,but also maintain the basic condition of the social productivity development.Along with the development of the socialist market economy,our employee compensation institution also will be changed,from planned economy period highly centralized single compensation payment regime turn into constantly improving enterprise compensation payment regime under the market economy condition.Ministry of finance of our country amended the "Enterprise Accounting Standards No.9 — Employee compensation" in January 2014.This amend promote the company employee compensation accounting research under the new guidelines,research on employee compensation can not only reflect the value of labor,but also help to strengthen enterprise’s management,improve enterprise’s value.Therefore,how to use employee compensation to improve the enterprise’s performance,is an important issue of accounting area research of enterprise’s employee compensation.This paper based on the development and practice of accounting standards for the employees of the listing Corporation in China,and choose the perspective of the relationship between the salary of the employee and the enterprise’s accounting performance in this paper,using “Theoretical analysis——Empirical analysis——Policy suggestion” ideas,integrated use normative research and empirical research methods,the mainly content of this paper includes four aspects: One is the theory research of employee compensation accounting.It describes the theory of accounting objectives,the principal-agent theory,the incentive theory and the theory of the salary gap,which lays the theoretical foundation for the following study of pay comparative and salary performance;The second is the comparative of employee compensation accounting standard.Mainly compared for China and western countries in employee accounting standards,analysis similarities and differences of employee benefits with western countries,put forward the idea of the optimization of the employee compensation accounting system in our country listed companies;Three is research of employee compensation accounting economic consequences.Mainly through empirical analysis,unite with principal component analysis,contrast the effect on business performance before and after the standard revision,through empirical research draws the conclusion that the high performance enterprise employee compensation and accounting performance consistency is higher than that of the low performance enterprise and the before and after implementation of the guidelines difference is significant.Four is the policy suggestions of improve the employee compensation accounting.Mainly from four aspects of the compensation system,performance management,salary strategy and talent cultivation to improve our country’s employee compensation.