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当今社会,企业为何存在,为何发展,究其原因是为了追求利益。换句话说,利益是企业继续发展的基础,追求最大化的利益是企业永恒不变的目的。因此,就目前来看,为了获得更大的利润,企业在会计的管理与应用中,往往将员工的薪酬与企业产品的销售挂钩,但有的完全没把企业的利益考虑在内。由此看来,企业的利润完全与员工的薪酬不同步。笔者基于这个原因,拟探出一种薪酬体系:企业员工全员参与,共同关心企业的利润与薪酬体系,从而让员工与企业站在同一条战线,成为真正的共同体,实现企业的永恒目标:利益的最大化。
In today’s society, why companies exist and why they are developed for the sake of profit. In other words, interest is the basis for the continued development of enterprises and the pursuit of maximized profits is the eternal goal of the enterprise. Therefore, for the time being, in order to gain greater profits, enterprises tend to link the remuneration of employees to the sales of enterprise products in the management and application of accounting. However, some enterprises do not take into account the interests of enterprises at all. Seen in this light, corporate profits are totally out of sync with employees’ remuneration. Based on this reason, the author intends to find out a compensation system: full participation of employees and mutual concern about the profit and compensation system of enterprises so as to allow employees and enterprises to stand on the same front and become real communities and realize the eternal goal of the enterprise: Maximize interest.