| Human resource has the subjective initiative that other resources of enterprises do not have,which is an important guarantee for the healthy development of enterprises in the industry transformation and upgrading.However,due to the long-term "demographic dividend" advantage of low-cost labor,China’s enterprises pay little attention to the use efficiency of human resource costs.With the decline of "demographic dividend" and the increase of labor cost,the introduction,retention and incentive of talents have become urgent challenges for enterprises.This paper chooses C company as the research object.After combing and analyzing the theories related to psychological contract theory,comprehensive compensation theory,human resources accounting theory related to compensation cost,as well as the research literature of relevant issues by domestic and foreign scholars,the theoretical basis for establishing a compensation management system based on psychological contract,as well as the analysis method for the cost control and incentive effect of the compensation system are mastered.By analyzing the psychological contract of C company’s employees and the use of salary cost in the past five years,the defects of C company’s salary management system were found out.According to the specific defects found out,a reasonable and effective comprehensive compensation management system is constructed.The comprehensive compensation management system,which is composed of the comprehensive compensation system based on psychological contract and the comprehensive compensation management evaluation system,can give full play to the protection and incentive role of compensation while reasonably controlling the compensation cost.This paper provides a reference example for enterprises.It is helpful for enterprises to balance the incentive and economy of salary,control the salary cost,improve the work efficiency and quality of employees,and promote the healthy development of enterprises. |
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