The Transformation Of State-owned Enterprise Employee Benefits Research

The study of employee welfare has a long history,but it has emerged as an independent research field after the 1970 s welfare state crises and played an important role in the reform practice of various countries.In China,the welfare of workers and staff begins with a special planned economy period.The development of welfare is intertwined with the functions of political mobilization and social integration.With the development of economy and society,the welfare of workers and staffs has obviously been the main body,content and form Change,and as a market economy to adapt to the multi-level social security system and enterprises to participate in competition to encourage workers to work a major part of the enthusiasm,has increasingly played an irreplaceable role.Based on the theory of fairness and efficiency,this article focuses on the welfare transformation of state-owned enterprises,analyzes and explains why the transformation occurred,how the transformation occurred and how to reform and develop in the future.This paper combines the existing research results,redefines the concept of "employee welfare",and puts the welfare transition of workers in the planned economy period and the background of the state-owned enterprise reform,taking the relationship between equity and efficiency as the main line,This paper summarizes the four stages of the development of employee welfare in state-owned enterprises and the three ways of realization of the welfare of state-owned enterprises,and introduces and introduces the American tax deferral preferential policy,the performance-oriented reform of Japanese life-time employment system and China'sHuawei,And finally explores the future development path of the welfare of employees in state-owned enterprises with both fairness and efficiency.At present,China's state-owned enterprises are facing a new system is not perfect,market-oriented reform to be advanced;the old system is still affected by the inertia of the system to play an embarrassing situation.The two aspects of employee benefits-the legal benefits and corporate welfare benefits of the existence of logic is unclear,the social function of enterprises is not fully separated,the monopoly industry,medical insurance and housing provident fund payment treatment is too high,supplementary pension insurance and supplementary medical insurance The development of inadequate and corporate welfare portfolio incentive function and the effect is not significant and other practical problems to be solved.In theory,the relevant research is still at the initial stage,most of the existing literature is still an incidental study.Therefore,this paper is not only a response to reality,but also a theoretical innovation and exploration.The main conclusion of this paper is to analyze the reasons of transformation,to sort out the development stage and realize the path.It is found that the fairness and efficiency of staff welfare deviate from the optimal combination point is normal,and the measures taken in different periods are different.In the context of the new round of state-owned enterprise reform and the downward pressure of global economy,it is necessary to clarify the state statutory welfare and enterprise supplementary welfare,and establish the fair value concept of state statutory welfare and the efficiency value concept of enterprise supplementary welfare.On the one hand,the statutory welfare is the prerequisite and basis for enterprises to supplement welfare,should establish a unified payment standard as soon as possible to expand the scope of staff coverage,play a leading role in government;the other hand,corporate supplementary welfare is the national statutory welfare supplement and development,We should strengthen the incentive effects,innovation and institutional mechanisms,combined with their owneconomic benefits to vigorously develop a variety of group insurance and welfare portfolio plan.Balance the relationship between the two to build a fair and efficient state-owned enterprises welfare of the future development of the road.