Existing Problems Of Salary Management In State-owned Enterprise And Countermeasures Study

As the backbone of economic, state-owned enterprises in China play a significant role in the development of our economic.The development of state-owned enterprises deeply affects the economy of our country. Under the influence of various legacy which worked in the development of state-owned enterprises in China, there are many problems human resource management that seriously affecting the development of state-owned enterprises in our country. The system is not sound in the reformation process of state-owned enterprises and the management concept is not updated. All these result in some bad consequences such as compensation strategy management and enterprise strategy is not suitable for each other, artificial cost is too high seriously affect the enterprise benefit and so on. At the same time, the compensation fairness question causes the compensation incentive cannot effectively work, so that the state-owned enterprises brain drain phenomenon is very serious. Problems in state-owned enterprise salary management has become a research hotspot, scholars hold different views in how to take effective measures to reduce costs, improve the utilization rate of state-owned enterprise human resources. At present, research of the state-owned enterprise salary management problems from the angle of human resource accounting view is relatively short, so the research is meaningful for the other company.This article based on the theory and case analysis aiming to solve the existing problem of state-owned enterprise salary management by putting forward practical and effective solution, so as to give a guideline of the enterprise salary management to other company. By controlling the total compensation, salary incentive effect, effectively improve the utilization efficiency of human resources and promote the sustainable development of state-owned enterprises. Firstly, in this paper, review and summarize the related theory about compensation management both at home and abroad; Then combined with the characteristics of state-owned enterprise salary management in China, points out problems existing in the state-owned enterprise salary management. On this basis, put forward effective solution according to the human resource accounting related theory, the human resource value accounting and human resources cost accounting. Finally, analyze the problems existing in the compensation management and put forward counter measures with the examples of C company.By building the human resources accounting system, and to establish the cost budget control scheme. But this paper analyses the solving process in the compensation management problems of state-owned enterprises by forming a set of human resources cost accounting management system. It has meaningful promotion in compensation management.