期刊文献+

工资合约视角下的盈余管理问题——基于“工效挂钩”合约模型的政策建议

On the Issue of Surplus Management in the Perspective of Wage Agreement
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摘要 现有研究表明,会计数据作为检验和规制合约的重要因素在实践中已经得到广泛应用,用会计数据来检验工资合约的完备性也是可能的。中国工会在推动工资集体协商的同时更应从制度层面上思考科学维权的内容和实施路径,并以此为基础,全面提升中国工会在工资误判中的谈判能力,最大限度地维护职工合法权益,促进中国特色和谐劳动关系的构建。 Existing researches indicate that as an important factor of inspecting and regulating agreements, accountant data are applied abroad in practice. It is possible to inspect wage agreements. At the mean time of enhancing collective consultation of wage, trade unions of China should pay attention to contents and routes of scientific protection of workers' right in the view of institutional level. On this basis, trade union can improve their capability of negotiation in wage bargaining, protect employees' right and interests better and speed up the establishment of harmonious labor relations with Chinese characteristics.
出处 《中国劳动关系学院学报》 北大核心 2008年第5期90-94,共5页 Journal of China University of Labor Relations
关键词 工资合约 盈余管理 工效挂钩 科学维权 wage agreement surplus management link wage to productivity scientific protection of workers ' right
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