企业员工福利消费方式及其比较研究
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摘要
福利是薪酬制度中的一个重要组成部分。在我国,随着市场经济体制改革的深入,以及现代企业制度的建立,员工福利也将改变过去计划经济体制下由国家统包的做法。国家通过立法及其宏观制度的调节手段,建立健全社会保障制度,并指导和督促进一步发展员工福利制度,改善广大员工的生活。因此,企业应该重视并适当设置员工的福利制度。员工福利具有保障员工权益和激励员工的功能,一个科学合理的员工福利计划可以为企业营造出强大的竞争优势。在不断探索如何制定好员工福利计划的同时,也有越来越多的管理者开始意识到单纯地分发实物已经不能发挥福利的最大效用了,于是他们转而关注员工福利的消费层面。他们不仅重视福利的消费效果,而且研究福利的消费方式。
本文的研究方法可以分为三个层面：在研究方式上,采用实地调查；在资料收集的方法上,采用问卷法、文献法和访谈法；在资料分析的方法上,通过社会科学统计软件SPSS13.0来统计与分析问卷资料,运用定性分析方法来分析个案访谈资料及文献资料。
本文以定量研究为主、定性研究为辅,对广西北海市三家企业的员工福利的现状及其消费方式的异同、影响因素进行了深入分析,探索了员工福利消费方式与国家法律政策、企业及员工个人的关系。全文共分四个部分。第一部分为导论和文献综述,主要论述了问题的提出与研究意义、基本概念的界定、研究思路与研究方法。回顾国内外关于企业员工福利的研究成果,并确立本研究的理论基础。第二部分是企业员工福利的内容及其消费现状。第三部分是企业员工福利消费方式选择的影响因素。第四部分是基本结论和讨论。
本文对广西北海市的三家企业进行了实地调研,共发放问卷120份,回收问卷100份,并对6名员工和2名管理者进行了访谈。本文的基本结论是企业员工福利消费方式的相同点都是法定性福利的消费方式为主,实物性福利的消费方式和机会性福利的消费方式占据重要位置。不同企业的员工福利消费方式的不同点为A企业实物性福利的消费方式占主角,辅之以服务性福利的消费方式。B企业注重机会性福利的消费方式中的集体活动。在C企业,机会性福利的消费方式中的培训员工是关键。影响着企业选择这样的员工福利消费方式的原因既有国家宏观法律政策的调节在时刻起着作用,也有员工受教育程度和员工人数的原因,更有企业原因,即薪酬策略、福利成本、工会作用和征求意见。
Staff welfare is an important part in salary system. In China, with the deepening of the reform of market economic system and the establishment of the modern enterprise system, the form of staff welfare will also be transferred from its traditional national featuring under the planning economic system. By legislation and macroscopic readjustment, our country has established a sound social security system, and has directed and supervised the further development of staff welfare system so as to improve the living standard of employees. Therefore, the enterprise should attach great importance to and properly set the staff welfare system. Staff welfare can guarantee the interests of employees and stimulate staffs, and a scientific and reasonable staff welfare plans can create powerfully competitive advantage for the enterprise. With the further exploration of staff welfare perfection, more and more managers began to realize that the single distribution can't exert the function of benefits effectively, so they turn to concern staff welfare in its consumption level. They not only attach importance to the staff welfare effects, but also study the way of the consumption patterns of welfare. The research method of this thesis can be divided into three aspects:the field survey is used as the research method; questionnaire method, literature survey method and interview method are used in data collection; in material analysis, the Social Sciences statistical software SPSS 13.0 is used to carry out statistics and questionnaire data analysis, using qualitative methods to analyze the interview data and literature data.
This thesis is based on the quantitative research and supplemented by qualitative research, deeply analyzing the current situation, the similarities and differences and the influencing factors of staff welfare in three enterprises of Beihai, the city of GuangXi, and exploring the relationship among staff welfare's patterns of consumption, national politics and regulations, enterprises and personal staffs. The thesis can be divided into four parts. The first part is an introduction and literature review, mainly discussing the proposal of the problem, the significance of the research, the definition of basic concepts, research ideas and research methods and make a review of research findings on staff welfare at home and abroad in enterprises and establishing the theoretical basis of this study. The second part is about the content and the current consumption situation of the welfare of employees. The third part is about the factors influencing the way of consumption selections of staff welfare. The fourth part is the basic conclusions and discussion.
Based on the field investigation on three enterprises of Beihai, the author of this thesis gives out 120 pieces of questionnaires, retrieves 100 pieces of questionnaires and interviews 6 ordinary staffs and 2 managers. The basic conclusion of this thesis is that the similarities of the welfare of staff in different enterprises lies in their basic statutory-benefits pattern of consumption, material benefit pattern of consumption and opportunistic benefit pattern of consumption. However, the differences among different enterprises are that enterprise A mainly adapts material benefit pattern of consumption, supplementing the service-type benefit pattern of consumption, enterprise B focus on the collective activities in opportunistic benefit pattern of consumption and enterprise C emphasizes the staff training in opportunistic welfare pattern of consumption. The reason why different enterprises choose different patterns of consumption lies in the adjustment of national macro politics and regulations, education degree by employees and the total numbers of staffs, more even lies in business reasons:salary strategies, the cost of benefits, the function of labor union and the ideas from all staffs.
本文的研究方法可以分为三个层面：在研究方式上,采用实地调查；在资料收集的方法上,采用问卷法、文献法和访谈法；在资料分析的方法上,通过社会科学统计软件SPSS13.0来统计与分析问卷资料,运用定性分析方法来分析个案访谈资料及文献资料。
本文以定量研究为主、定性研究为辅,对广西北海市三家企业的员工福利的现状及其消费方式的异同、影响因素进行了深入分析,探索了员工福利消费方式与国家法律政策、企业及员工个人的关系。全文共分四个部分。第一部分为导论和文献综述,主要论述了问题的提出与研究意义、基本概念的界定、研究思路与研究方法。回顾国内外关于企业员工福利的研究成果,并确立本研究的理论基础。第二部分是企业员工福利的内容及其消费现状。第三部分是企业员工福利消费方式选择的影响因素。第四部分是基本结论和讨论。
本文对广西北海市的三家企业进行了实地调研,共发放问卷120份,回收问卷100份,并对6名员工和2名管理者进行了访谈。本文的基本结论是企业员工福利消费方式的相同点都是法定性福利的消费方式为主,实物性福利的消费方式和机会性福利的消费方式占据重要位置。不同企业的员工福利消费方式的不同点为A企业实物性福利的消费方式占主角,辅之以服务性福利的消费方式。B企业注重机会性福利的消费方式中的集体活动。在C企业,机会性福利的消费方式中的培训员工是关键。影响着企业选择这样的员工福利消费方式的原因既有国家宏观法律政策的调节在时刻起着作用,也有员工受教育程度和员工人数的原因,更有企业原因,即薪酬策略、福利成本、工会作用和征求意见。
Staff welfare is an important part in salary system. In China, with the deepening of the reform of market economic system and the establishment of the modern enterprise system, the form of staff welfare will also be transferred from its traditional national featuring under the planning economic system. By legislation and macroscopic readjustment, our country has established a sound social security system, and has directed and supervised the further development of staff welfare system so as to improve the living standard of employees. Therefore, the enterprise should attach great importance to and properly set the staff welfare system. Staff welfare can guarantee the interests of employees and stimulate staffs, and a scientific and reasonable staff welfare plans can create powerfully competitive advantage for the enterprise. With the further exploration of staff welfare perfection, more and more managers began to realize that the single distribution can't exert the function of benefits effectively, so they turn to concern staff welfare in its consumption level. They not only attach importance to the staff welfare effects, but also study the way of the consumption patterns of welfare. The research method of this thesis can be divided into three aspects:the field survey is used as the research method; questionnaire method, literature survey method and interview method are used in data collection; in material analysis, the Social Sciences statistical software SPSS 13.0 is used to carry out statistics and questionnaire data analysis, using qualitative methods to analyze the interview data and literature data.
This thesis is based on the quantitative research and supplemented by qualitative research, deeply analyzing the current situation, the similarities and differences and the influencing factors of staff welfare in three enterprises of Beihai, the city of GuangXi, and exploring the relationship among staff welfare's patterns of consumption, national politics and regulations, enterprises and personal staffs. The thesis can be divided into four parts. The first part is an introduction and literature review, mainly discussing the proposal of the problem, the significance of the research, the definition of basic concepts, research ideas and research methods and make a review of research findings on staff welfare at home and abroad in enterprises and establishing the theoretical basis of this study. The second part is about the content and the current consumption situation of the welfare of employees. The third part is about the factors influencing the way of consumption selections of staff welfare. The fourth part is the basic conclusions and discussion.
Based on the field investigation on three enterprises of Beihai, the author of this thesis gives out 120 pieces of questionnaires, retrieves 100 pieces of questionnaires and interviews 6 ordinary staffs and 2 managers. The basic conclusion of this thesis is that the similarities of the welfare of staff in different enterprises lies in their basic statutory-benefits pattern of consumption, material benefit pattern of consumption and opportunistic benefit pattern of consumption. However, the differences among different enterprises are that enterprise A mainly adapts material benefit pattern of consumption, supplementing the service-type benefit pattern of consumption, enterprise B focus on the collective activities in opportunistic benefit pattern of consumption and enterprise C emphasizes the staff training in opportunistic welfare pattern of consumption. The reason why different enterprises choose different patterns of consumption lies in the adjustment of national macro politics and regulations, education degree by employees and the total numbers of staffs, more even lies in business reasons:salary strategies, the cost of benefits, the function of labor union and the ideas from all staffs.
引文
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[1]王萍.B公司员工福利计划研究南京[D].南京：南京理工大学,2009.
[2]史湘芸.伦理视角下的企业雇员福利研究[D].南京：南京师范大学,2006.
[3]马晓丹.对国企弹性福利体系的设计研究——以H公司为例[D].北京：北京首都经济贸 易大学,2009.
[4]代利风.事业单位员工福利消费方式选择研究——以H大学为个案[D].武汉：华中科技大学,2007
[5]李河清.中外合资企业A公司员工薪资福利体系再设计[D].武汉：华中科技大学,2006.
[2]李新建.企业雇员薪酬福利[J].经济管理,1999,(5)：28—29.
[3]刘听.福利是否需要全部货币化[J].中国人力资源开发,2001,(1)：18—19.
[4]尹世杰.当代消费经济词典[M].成都：西南财经大学出版社,1991：27.
[5]仇雨临.员工福利概论[M].北京：中国人民大学出版社,2004:23.
[6]孙光德,董克用.社会保障概论[M].北京：中国人民大学出版社,2003:32.
[7]曹立前.社会救助与社会福利[M].青岛：中国海洋大学出版社,2006:196.
[8]陈银娥.社会福利[M].北京：中国人民大学出版社,2004:217.
[9]杰尔·罗森布鲁姆.员工福利手册[K].北京：清华大学出版社,2007.
[10]Wayne F Casio. Managing Human Resource [M]. McGraw-Hill,1995.
[11]David Thurlow, A beginner's guide to Flexible Benefits[M]. Atkinson Bolton Consulting Ltd.2003.
[12]薛薇.统计分析与SPSS的应用[M].北京：中国人民大学出版社,2007:257—165.
[1]盖勇,马恿.薪酬管理[M].济南：山东人民出版社,2004.
[2]仇雨临.员工福利管理[M].上海：复旦大学出版社,2004.
[3]康士勇.薪酬设计与薪酬管理[M].北京：中国劳动与社会保障出版社,2005.
[4]乐章,陈旋.福利管理[M].深圳：海天出版社,2003.
[5]钱振波.人力资源管理[M].北京：清华大学出版社,2004.
[6]胡敏洁.福利权研究[M].北京：法律出版社,2008.
[7]丁建定,魏科科.社会福利思想[M].武汉：华中科技大学出版社,2005.
[8]刘方域.消费经济学概论[M].贵阳：贵州人民出版社,1984.
[9]文启湘.消费经济学导论[M].西安：陕西人民出版社,2000.
[10]丁煌.西方行政学说史[M].武汉：武汉大学出版社,1999.
[11]张成福,党秀云.公共管理学[M].北京：中国人民大学出版社,2001.
[12]科斯.企业、市场与法律[M].上海：上海三联书店,1990.
[13]盛洪.现代制度经济学[M].北京：北京大学出版社,2003.
[14]王志伟.现代西方经济学流派[M].北京：北京大学出版社,2002.
[15]孙光德,董克用.社会保障概论[M].北京：中国人民大学出版社,2000.
[16]中国统计摘要[M].北京：中国统计出版社,2005.
[17]赵曼.社会保障制度结构与运行分析[M].北京：中国计划出版社,1997.
[18]卢洪友.公共商品供给制度研究[M].北京：中国财政经济出版社,2003.
[19]肇越,杨燕绥,于晓东.员工福利与退休计划[M].北京：中信出版社,2004.
[20]胡昌全.薪酬福利管理[M].北京：中国发展出版社,2006.
[21]苏列英.薪酬管理[M].西安：西安交通大学出版社,2006.
[22]万国明.社会保障的市场跨越[M].北京：社会科学文献出版社,2005.
[23]欧阳.中小企业公司治理的多维视角[M].北京：经济管理出版社,2006.
[1]欧明臣.自助餐式的员工福利——弹性福利制[J]中国人力资源开发,2003,(07)
[2]王渊.国内外关于群体凝聚力研究的综述及发展[J]淮北职业技术学院学报,2004,(04)
[3]郭志辉.员工福利的形成及其作用机理[J].经济研究导刊,2009,(04).
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