| 会计信息与工资集体协商--理论与实务的几个问题 |
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| 引用本文： | 任小平.会计信息与工资集体协商--理论与实务的几个问题[J].中国劳动关系学院学报,2006,20(4):37-40. |
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| 作者姓名： | 任小平 |
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| 作者单位： | 中国劳动关系学院,经济管理系,北京,100037 |
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| 摘 要： | 工资集体协商的实质是经济利益的协商,协商的效果和质量取决于协商手段的运用,特别是协商过程中财务信息的运用。研究工资集体协商过程中涉及的若干会计问题,目的是引导协商主体,充分利用财务信息,提高工资集体协商的质量,实现共赢。
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| 关 键 词： | 工资集体协商 营业利润 人工成本 支付能力 |
| 文章编号： | 1673-2375(2006)04-0037-04 |
| 修稿时间： | 2006年4月7日 |
Accountant Information and Collective Wage Negotiation |
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| REN Xiao-ping.Accountant Information and Collective Wage Negotiation[J].Journal of China Institute of Industrial Relations,2006,20(4):37-40. |
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| Authors: | REN Xiao-ping |
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| Abstract: | The essential of collective wage negotiation is the negotiation on economic interests.The effect and quality of negotiation is decided by introduction of negotiation measures,especially financial information.The subject of paying attention to accountant issues concerned is to lead the actors to improve collective wage negotiation by making the best of financial information and to get win-win. |
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| Keywords: | collective wage negotiation business gain labor cost ability of payment |
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