| 会计信息在工资集体协商中的运用--兼论"人工成本"在工资集体协商中的分析和判断 |
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| 引用本文： | 任小平.会计信息在工资集体协商中的运用--兼论"人工成本"在工资集体协商中的分析和判断[J].中国劳动关系学院学报,2004,18(1):18-20. |
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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： | 会计信息作为企业综合财务信息的反映,不仅有利于外部对企业基本的财务情况进行决策分析,而且对于工资集体协商也具有重要意义.特别是在"工效挂钩"中,明确企业人工成本挂钩的具体对象对企业人工成本规模和水平的测算具有重要的意义.
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| 关 键 词： | 会计信息 人工成本 工效挂钩 |
| 文章编号： | 1004-9096(2004)01-0018-03 |
| 修稿时间： | 2003年11月20 |
How to Run Accounting Information During the Process of the Collective Consultation of Wages |
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| REN Xiao-ping.How to Run Accounting Information During the Process of the Collective Consultation of Wages[J].Journal of China Institute of Industrial Relations,2004,18(1):18-20. |
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| Authors: | REN Xiao-ping |
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| Abstract: | Accounting information as a respect of comprehensive finance information in enterprises is not only beneficial to a making-decision analysis of basic financial situation that external sections take, but also an important meaning for collective consultation of wages. The article exposed that manpower cost has an impact on collective consultation of wages, especially with direct contact between work and efficiency, the concrete object of direct contact between manpower and cost is the size of manpower cost and measurement and calculation of level in enterprises. |
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| Keywords: | accounting information manpower cost with direct contact between work and efficiency |
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