The Basic Level Civil Servant Salary Based On Human Resource Accounting Perspective System Research

In China,civil servants are responsible for economic and social governance.They are responsible for formulating,coordinating and implementing various economic and social management policies,and at the same time exporting high-quality social public goods for the whole society.In the five-level governance system of the central,provincial,municipal,county and township levels,the county and township levels are the grass-roots level.Their main responsibilities are responsible for the implementation of policies,directly facing the people,and are the test window of the Party’s leadership and government’s administrative ability.Therefore,it is a very urgent task to attract excellent talents to the grass-roots level and maintain the stability of grass-roots civil servants.Whether we can build a competitive,scientific and reasonable salary system for grass-roots civil servants is of great significance to fully reflect the value of civil servants’ human resources,promote civil servants to play their subjective initiative,and then realize the improvement of public service products in the whole society.Since founding of China,with the continuous growth of economic strength,the wage reform of civil servants has undergone many rounds of reforms,and wages have gradually improved and increased.Now,the job-grade wage system is implemented.This compensation system does not fundamentally solve the problem of talent value orientation,the compensation incentive is insufficient,there is a widespread "eat a big pot" situation,the current compensation system has prominent drawbacks.In view of the above situation,the author adopts literature research,case analysis,questionnaire and other methods to take A county,whose economic development level ranks in the middle of Sichuan Province and civil servants’ salary is in the middle,as the research object.With the help of theoretical tools such as human resource accounting theory,equity theory and two-factor theory,The problems existing in the salary of civil servants in A County of Sichuan Province in terms of income gap,incentive methods,incentive orientation and other aspects are analyzed and studied.The value model of civil servants is constructed and measured.Finally,the optimization countermeasures for the salary system of civil servants in A County of Sichuan Province are proposed.Measures such as optimizing the salary adjustment mechanism of civil servants fully stimulate the enthusiasm of grassroots civil servants to start their own businesses.At the same time,it also provides some inspiration for the current civil servant talent policy and the national civil servant salary reform.