Keywords: salary; Salary model; Post salary system; Ability wage
According to the three-way model, we can know that the factors that determine salary are position value, performance and competence of personnel. The weights between different factors form different salary models. The salary model adopted by most enterprises in a country constitutes the main or typical salary model in that country. In China, it is a post wage system; In the United States, it is a salary model based on performance or ability.
First, China's salary model
China's post salary model has its special background. From the planned economy to today's market economy, the connotation of salary has been greatly extended, but it has not got rid of the essence of salary before the reform, thus forming the current salary model of post salary system.
Post salary system is a system to determine employees' salary according to the relative value of their posts in enterprises. Under this salary mode, the increase of employees' salary mainly depends on the adjustment of posts. Since 1990s, the post wage system has been widely accepted by many enterprises in China. Its design idea is: in what position do employees undertake what work and get the salary equivalent to the job. The theoretical basis is Adam Smith's "wage difference theory". The key to the implementation of post compensation system lies in the objective evaluation of post value, the most important of which is the selection of post evaluation elements. At present, China follows the four elements put forward by the International Labour Organization at the 1950 Geneva Conference-working conditions, labor intensity, labor responsibility and labor skills.
Audit is to review the property of the audited entity according to law, so what should be written about the experience of audit learning? The fo