Research On The Mechanism Of Technical Workers Participating In The After-tax Profit Distribution Of Z Enterprise According To Their Contribution Of Factors

The skilled workers are the important executors to promote the implementation of scientific and technological achievements,and the skilled workers team is the important foundation to support China’s manufacturing and creation.In the context of the era of "big country craftsman",it is extremely urgent to improve the treatment of skilled workers and improve the distribution system mechanism of skilled workers according to their contribution of factors.Therefore,in view of the current backward salary system of skilled workers in Enterprise Z and the inability to participate in the after-tax profit distribution according to the contribution of factors,this thesis constructs a new distribution mechanism of "wage compensation+equity incentive" for technical workers in Enterprise Z according to the contribution of factors,with a view to providing theoretical reference for improving the treatment of technical workers and improving the system and mechanism of distribution according to factors.This thesis is divided into seven chapters.Chapter 1 begins with the research background,purpose and significance.After analyzing the current research situation at home and abroad on the motivation of skilled workers,the measurement method of production factor contribution,and the distribution by factor contribution,it points out some limitations of the existing research,and puts forward the research ideas,contents,methods and innovation points of this thesis.Chapter 2 introduces the definition of concepts related to skilled workers and contributions,expounds the theoretical basis of production factors and distribution system,and provides theoretical support for the smooth development of the following research.Chapter 3 uses the research method of combining field investigation and statistical analysis to investigate and analyze the current situation of income distribution of shipping enterprises represented by Enterprise Z,and finds that the existing distribution system has problems such as incomplete incentive scope,insufficient incentive degree,and unbalanced contribution and after-tax profit sharing,and analyzes four major factors that affect the participation of skilled workers in distribution according to the contribution of factors in Enterprise Z,it is pointed out that it is necessary for the skilled workers of Enterprise Z to participate in the after-tax profit distribution according to the contribution of factors.Chapter 4 constructs a new distribution model of "wage compensation+equity incentive" for skilled workers of Enterprise Z,which enables skilled workers to participate in the distribution of enterprise after-tax profits by granting them time-effective virtual shares according to the contribution of human capital elements.On the basis of the previous model construction,Chapter 5 uses case analysis method to calculate based on the annual report data of Enterprise Z,which better proves the rationality and effectiveness of the allocation model in Chapter 4.Chapter 6 summarizes the research conclusions and proposes countermeasures and suggestions for establishing and improving the participation of technical workers in the distribution of enterprise after-tax profits based on factor contributions in the context of the primary stage of socialism.Chapter 7 makes a summary and outlook for the overall research of this thesis,hoping that the follow-up research can be further supplemented and improved.The innovation of this thesis lies in proposing a new model of "salary compensation+equity incentive" for the distribution of after-tax profits in enterprises,which truly shares the surplus value created by skilled workers,eliminates the economic root of the conflict between labor and capital,and promotes the two to form a community of interests on after-tax profits,realizes the union of labor and capital on the economic level,and embodies the concept of co-construction and sharing;At the same time,the Cobb-Douglas function is introduced into the microeconomic enterprises to truly reflect the input and output of enterprises and provide a reasonable distribution proportion for the after-tax profit distribution of enterprises.