TAP CHi CONG THlTdNG
TIEN LlJCfNG VA VAI TRO
CUA TIEN Ll/CfNG TRONG VIEC NANG CAO HIEU QUA SAN XUAT KINH DOANH
CUA DOANH NGHIEP
• v u TH! GIANG - D 6 DOAN TU
TOM TAT:
Tien Iffdng trong khu vffc doanh nghiep da tffng bffdc dffdc hoan thidn theo cd chd' thi trffdng, cd stf quan ly cua Nhd nffdc gdp phan tang nang sud't lao dpng va hidu qua kinh doanh cua doanh nghiep. Trong bai vidt nay, tac gia tap trung phan dch vao 4 va'n de: (1) Tien Itfdng va vai tr6 cija tien Iffdng; (2) Tidn Iffdng va md'i quan be giffa Iffc Iffdng lao dpng vdi sff phat trien eiia doanh nghidp; (3) Chinh sach tiln Iffdng gdp phan ndng cao nang sua't, tang thu nhap cho ngffdi lao dpng va giam chi phi tien Iffdng trong gia thanh san pham, ndng cao hieu qua boat dpng san xud't cua doanh nghidp; (4) Nhffng giai phap chung cho cai each chinh sdch tidn Iffdng khu vffc san xua't - kinh doanh.
Tiif khoa: Tien Itfdng, doanh nghidp, ed che' thi trffdng, nang sud't lao dpng, hidu qua kinh doanh.
I. Tien Iffdng va vai tro cua tidn Iffdng /. Khdi ni§m ve tien lUdng
Qua cac thdi ky khde nhau thi lien Iffdng cung dffdc hieu theo nhffng each khde nhau, Trffdc day trong ndn kinh te' ke' hoach hda tap trung tien Iffdng la mot phan eiia Ihu nhap qud'c ddn, dffde Nhd nffdc phdn phd'i mdt each co kd' hoach cho ngffdi lao ddng theo so' Iffdng vd cha't Iffdng lao dpng. Hay tidn Iffdng chiu sif tac dpng cua quy luat phat tnen can dd'i, ed kd hoach vd chiu sff chi phd'i trffc tid'p cua Nha nffdc. Trong nen kinh td'thi trffdng ban chd't cua tien iffdng da thay ddi. Nen kinh te' thi trffdng thffa nhan sff ton tai khach quan eiia thi trffdng sffc lao dpng, tien Iffdng khong ehi thudc pham tru phdn phd'i ma cdn la pham tru trao ddi, pham trii gia tri.
Tien Iffdng la gia ca hang hda sffc lao dpng, dffdc hinh thanh qua thoa thudn giffa ngffdi sil dung lao ddng va ngffdi lao ddng phu hdp vdi quan hd cung cau lao ddng trdn thi trffdng. Nhif vdy, tff chd coi tidn Iffdng chi la ye'u to'eua phdn phoi, thi nay da coi tien Iffdng la yd'u to'eiia san xua'l. Tffc la chi phi lidn Iffdng khdng chi dd tai san xud't sffc lao dong, ma cdn la diu tff cho ngffdi lao ddng. Tdm lai tien Iffdng mang ban chd't kinh Ed' - xa hdi. Nd bidu hien quan he xa hdi giffa nhffng ngffdi tham gia qua trinh san xua't va bieu hien md'i quan he Idi ich giffa cac ben.
2. Vai tro cua tien lUi/ng
Vd mat san xua't va ddi so'ng, tidn iffdng co 4 vai trd cd ban sau ddy:
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QUANTRI-qUANLY
Vai tro tdi sdn sudt sdc lao dong: Stfc lao ddng la yd'u td quan trpng nhat eua Iffc Iffdng san xua't dd dam bao tai san xuat va sffc lao ddng cung nhff Iffc Iffdng san sua't xa hpi, tidn Iffdng can thid't phai dd nudi sd'ng ngffdi lao ddng va gia dinh hp. Dac bidl la trong dieu kidn Iffdng la thu nhaped ban.
De thffc hidn chffc nang nay, trffdc he't tidn Iffdng phai dffdc coi la gid ca sffc lao dpng. Thffc hien tra Iffdng theo vide, khdng tra Iffdng theo ngffdi, dam bao nguyen tac phan pho'i theo lao dpng. Mffc Iffdng td'i thieu la ndn tang ciia chinh sach lien Iffdng va tien cong, cd cd cd'u hdp li ve sinh hpc, xa hpi hpe„, Ddng thdi ngffdi sff dung lao dpng khdng dffdc tra cdng thd'p hdn mtfc Iffdng tdi thidu do Nha nffde qui dinh,
Vai trd kich thich sdn xud't: Chinh sach tien Iffdng diing ddn la ddng Iffc to Idn nhdm phdt huy sffc manh ciia nhdn td'con ngffdi trong vide thffc hien cac muc tieu kinh Id' - xa hdi. Vi vay, td chtfc tidn Iffdng vd tien edng thiic da'y va khuye'n khich ngffdi lao ddng ndng cao ndng sud't, chd't Iffdng va hieu qud eiia lao ddng bao dam sff cdng bang va xa hdi tren ed sd thffe hidn chd' dd tra Iffdng. Tien Iffdng phai dam bao: Khuye'n khich ngffdi lao dpng cd lai nang; Ndng eao trinh dp vdn hoa va nghiep vu cho ngffdi lao ddng; Khde phuc chii nghTa binh quan trong phan phd'i, bid'n phan phdi trd thdnh mdt dpng ltfc thffc sff cua san xua'l.
Vai tro thudc do gid tri: Ld cd sd dieu chinh gia ca cho phii hdp. M6i khi gia ca bid'n dpng, bao gdm ca gia ca stfc lao dpng hay ndi each khac den Iffdng Id gia ca sffc lao dpng, la mdt bp phan cua san pham xa hdi mdi dffdc sdng tao nen. Tien Iffdng phai thay ddi phii hdp vdi sff dao ddng eiia gia ca sffc lao ddng.
Vai tro tich Idy: Bao dam tien Iffdng eiia ngffdi lao ddng duy in dffde cupc sd'ng hang ngdy va eon cd thd dff phdng cho cupc sd'ng lau dai khi hp he't kha ndng lao ddng hoac xay ra nhffng ba't trac.
II. Tien Iffdng va md'i quan h^ giffa Iffc Iffdng lao d^ng vd^i sff phat trien cua doanh nghiep
Tidn Iffdng cd vai tro quan trpng dd'i vdi ngffdi lao ddng va ca doanh nghidp. Tien Iffdng cd tac dung bii ddp lai sffc lao ddng cho ngffdi lao ddng.
Ddng thdi, tien Iffdng cung ed tac dung to Idn trong dpng vien khuydn khich ngffdi lao dpng ydn tam Iam viec. Ngffdi lao dpng chi c6 the yen tam ddn he't sffc minh cho cdng vide ne'u cong vide a'y dem lai cho hp mot khoan dii de trang trai cupc sd'ng. Thffc te hien nay lien Iffdng dffdc coi nhff mpl thffdc do chu yd'u ve trinh dp lanh nghe va tham nien nghe nghiep. Vi the', ngffdi lao ddng ra't Iff hao ve mffc Iffdng eao, mudn dffdc tang Iffdng, mac du tien Iffdng ed the ehi chie'm mdt phan nhd trong tdng thu nhap cua hp.
Dd'i vdi doanh nghiep, tien Iffdng dffdc coi la mdt bp phdn ciia chi phi san xuat. Vi vay, chi eho tien Iffdng la chi cho d^u tff phai trien. Hay tidn Iffdng la mpl ddn bay quan trpng dd nang eao hieu qua kmh doanh eua doanh nghiep. Mat khde td chffc tien Iffdng trong doanh nghiep cdng bang vd hdp ly se gdp phdn duy tri, ciing cd' va phat tridn life Iffdng lao ddng ciia minh.
Cae doanh nghiep thffdng ed nhffng quan diem, nhffng muc tieu khde nhau trong be thd'ng thu lao, nhffng nhin ebung, muc tidu ciia hd thd'ng thu lao nham vdo 2 vd'n dd chinh do la: He tho'ng thii lao de thu hiit va gin giff ngffdi lao dong gidi;
He tho'ng thu lao tao ddng life cho ngffdi lao ddng.
Dd dat dffdc 2 muc tidu cd ban nay, doanh nghidp phai xdy dffng hd thd'ng thu lao hdp ly. Dd la sff kd't hdp cac yeu cau dd'i vdi mpl he thong thii lao va sff tuan thii cdc nguyen tac tra Iffdng.
Tang tien Iffdng vd tdng nang sud't lao ddng co quan be chdt che vdi nhau. Tdng nang sua't lao ddng la cd sd de tang tien Iffdng va ngffdc lai lang lien Iffdng la mot trong nhffng bien phdp khuyen khich eon ngffdi hang say ldm vide de tdng nang sud'l lao dpng.
Trong cdc doanh nghiep thffdng tdng tien Iffdng ddn de'n tdng chi phi san xua't kinh doanh, cdn tdng ndng sud't lao ddng lai lam giam chi phi cho tffng ddn vi san pha'm. Mot doanh nghiep thffc sff kinh doanh cd hidu qua khi ehi phi ndi chung cung nhff chi phi cho mdt ddn vi san pham dffdc ha thd'p, tffc mffc giam chi phi do tang NSLD phai Idn hdn mtfc tang chi phi do tien Iffdng tang.
Nguyen tac ndy la can thie't phai bao dam de ndng eao hidu qua kinh doanh eiia doanh nghiep, nang cao ddi sd'ng ciia ngffdi lao ddng.
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TAPCHJCONGTHirifNG
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HI. Chinh sach tien Iffdng gop ph^n n3ng cao nang sua't, tang thu nhSp cho ngffdi lao dOng va giam chi phi tien Iffffng trong gia thanh san phSm, nang cao hidu qua boat dgng san xu3't ciia doanh nghidp
Cac chinh sach vd tidn thffdng hay tidn Itfdng ed anh hffdng khdng nhd de'n vide lang nang suat lao ddng. Tien Iffdng td'i thieu ma phii hdp se co tac ddng td't dd'n ngffdi lao ddng vdi y nghia lam mdt khoan thu nhdp chinh, tff do bao dam nang sud't lao ddng dn dinh va tang len.
Chinh sach tien Iffdng Id mot bp phdn quan trong trong he thd'ng chinh sach kinh td' - xa hpi ciia da't nffdc, cd lidn quan trffc tie'p dd'n ddi sd'ng ciia hang trieu ngffdi lao dpng. Thffc hien chinh sach tidn Iffdng dung khdng chi trd thanh dpng Itfc phat huy nhdn td' eon ngffdi trong sff nghiep phdt trien kinh te', xa hdi ma con thffc hien td't bdn cdng bang, lid'n bd xa hpi, nang eao hidu life va hidu qua cua bp mdy quan ly nha ntfdc, phat trien thi Irffdng lao ddng, dap tfng ydu cau sff nghidp cdng nghidp hda, hien dai hda va bdi nhdp qud'c te'.
Chinh vi vay, thffc hien dffdng Id'i ddi mdi theo cd ehe' thi trffdng dinh hffdng xa hdi chii nghia.
Dang vd Nhd nffdc ta dd chi dao ban hanh nhieu vdn ban didu chinh, bd sung, tffng bffdc hoan thidn chinh sach tidn Iffdng, hodn thien ed ehe quy dmh mffc Iffdng td'i thieu vung va che' dp tien Iffdng cua khu vffc doanh nghidp theo yeu cau phdt trien kinh td thi trffdng cd sff quan ly ciia Nha nffdc; thffe hien nguyen lac chi dieu chlnh mffc Iffdng ed sd vd ban banh chinh sdch, che' dp mdi dd'i vdi khu vffc cdng khi da bd' tri dii ngudn Iffe, khdng ban hanh mdi cac ehe' do phu cap theo nghe, bffdc dau trien khai xay dffng danh muc vi tri vide lam de Iam cd sd cho viec tra Iffdng...
Quan diem chung eiia cai cdch chinh sach lien Iffdng khu vffc san xud't kinh doanh la phai coi vide trd Iffdng diing cho ngffdi lao ddng Id thffc hien dau tff cho phdt trien, la ddng Iffc de nang cao hidu qua san xua't, kinh doanh, kha ndng canh tranh ciia doanh nghiep tren thi irffdng va phat trien ben vffng.
Trong nen kinh td' thi trffdng, dd'i vdi khu vffc san xua't, kinh doanh, tien Iffdng la gia ca cua sffc lao ddng, dffdc hinh thdnh tren cd sd thda thuan
giffa ngffdi lao ddng vdi ngffdi sff dung lao dpng, pbii hdp vdi quan he cung - cau sffc lao ddng tren thi irffdng va dam bao tuan thu quy dmh ve tiln Iffdng eiia phap luat. Dd'i vdi ngffdi sff dung lao ddng (doanh nghiep), tien Iffdng Id mot bd phdn ca'u thanh chi phi san xud't kinh doanh. Vi vdy, tien iffdng dffdc tinh toan va quan Iy chat che.
Dd'i vdi ngffdi lao ddng, tien Iffdng la bd phan thu nhap tff qua trinh lao dpng, anh hffdng trffc tiep dd'n mffc sd'ng, khd nang tai san xud't stfc lao dong ciia hp. Phd'n da'u ndng cao tidn Iffdng trencds5 nang cao nang sua't lao ddng Id muc dich cua ca doanh nghidp va ngffdi lao dpng. Muc dich nay tao dpng Iffc de phat trien doanh nghiep va nang cao trinh dp chuyen mdn, ky thuat va kha nang lao ddng eiia ngffdi lao dpng, gdp phan phdt trien kinh le', xd hdi qud'c gia. Ddy cung chinh la didm hpi tu cua nhffng Idi ich (trffc tid'p va gian tidp, trffdc mat va lau dai) ciia ngffdi lao ddng, doanh nghidp va nha nffdc.
Qua trinh hinh thanh vd phdt tridn cac quan diem ve tien Iffdng, phan phd'i tidn Iffdng noi chung va trong khu vffc san xud't kinh doanh gan lien vdi sff hinh thanh va phdt trien quan diem eiia Dang ve phdt trien kinh td' thi trffdng co sif quan ly ciia-hbd nffdc theo dinh hffdng xa hpichu nghia.
Chinh sach tien Iffdng khu vffc san xud't kinh doanh dffdc ban hanh va ngay cang hoan thidn theo cd chd' thi trffdng cd sff quan ly cua Nha nffdc, cu the la:
(1) Nha nffdc quy dinh mtfc Iffdng tdi thieu de bdo ve lao ddng ye'u the' trong ihi Irffdng lao ddng, chd'ng b^n ciing boa lao ddng;
(2) Ngffdi stf dung lao dpng (doanh nghidp) c6 quyen xay dffng thang Iffdng, bang Iffdng, dinh mffc lao ddng theo cac nguydn tdc do Chinh phu quy dinh vd quye't dinh hinh thffc tra Iffdng, ch^
dd tra Iffdng, sau khi thoa thudn vdi ngffdi lao ddng dam bao ludn thff cac quy dinh tieu chudn ve lien Iffdng theo phap luat lao dpng;
(3) Ngtfdi lao ddng va ngffdi stf dung lao dpng thda thuan tien Iffdng gan vdi cdng vide va dieu kidn lam viee; tidn Iffdng tra eho ngffdi lao ddng can cff vao nang sua't lao ddng va chat Iffdng cdng vide da thda thuan, bao dam khdng thap hdn mifc Iffdng td'i thieu viing do Chinh phii quy dinh;
QUAN TR!-QUAN LY
(4) Nhd nffdc - vdi vai trd quan ly vd'n sd htfu nha nffde cd chinh sach tien Iffdng ridng dd'i vdi doanh nghidp nhd nffdc va doanh nghidp co phan nha nffdc chie'm cd phan ehi phd'i.
Nhff vay, chinh sach tien Iffdng trong khu vffc doanh nghiep da tffng bffdc dffdc ddi mdi theo nguydn tac thi trffdng cd sff quan ly ciia Nhd nffdc. Trong bo'i canh thffdng Iffdng ve tien Iffdng con ban che', Nhd nffdc quy dinh he thd'ng lien Iffdng lo'l thieu, quy dmh nguyen lac chung de doanh nghiep xay dffng va ban hanh thang, bang Iffdng, dinh mffc lao ddng va tao hdnh lang phap ly de to chffc dai didn cua ngffdi lao dpng tham gia vao qua trinh xdy dffng chinh sdch va giam sal thffc hidn chinh sach tidn Iffdng trong doanh nghidp. Ben eanh dd, phap luat cung quy dinh ngffdi stf dung lao ddng dffdc quydn Iff chii trong vide phan phd'i, tra Iffdng dung vdi sd Iffdng, chd't lu'dng lao dpng ciia ngffdi lao dpng ddng gdp vao doanh nghiep; ngffdi stf dung lao dpng phai dam bao tra Iffdng binh dang, khdng phdn biet gidi tinh dd'i vdi ngffdi lao dpng Iam cdng vide cd gia tri nhff nhau, dd dam bao hai boa Idi ich gitfa ngffdi lao dpng, ngffdi sff dung lao dpng, trdnh bd't binh dang trong phdn phd'i tidn Iffdng.
Dd'i vdi doanh nghiep nha nffdc, vdi tff each la chii sd hffu, Nha nffdc quy dinh eac tieu chi, dieu kidn va giao cho doanh nghiep xac dinh, quye't dmh tien Iffdng tra cho ngffdi lao ddng gan vdi nang sud't lao dpng, Idi nhudn theo nguyen tdc nang sua't lao dpng, Idi nhuan tdng thi tien Iffdng tdng, ndng sua't lao dong, idi nhuan giam thi lien Iffdng giam; tach ridng tien Iffdng cua vidn chtfc quan ly vdi ngffdi lao dpng va gan chat hdn vdi hidu qua san xud't, kinh doanh va trach nhidm quan ly, dieu hdnh; tao thudn Idi cho doanh nghidp sap xe'p td chffc lao dpng, nang cao cha'l Iffdng ngudn nhan Iffc ddp ffng ydu cau san xud't, kinh doanh, cai thien ddi sd'ng ngffdi lao ddng.
Tuy nhien, chinh sach tien Iffdng trong eac loai hinh doanh nghiep chffa thffe sff dat dffdc nhff mong mud'n khi do bao phii ciia mffc Iffdng td'i thieu con thd'p, thffc hien chtfc nang bao vd ngffdi lao dpng cdn ban che; Viec xdc dinh mffc Iffdng loi thidu vung thdng qua Hpi ddng Tien Iffdng qudc gia id bffdc tie'n bd trong chinh sdch, tuy nhidn chtfc nang, nhidm vu, cd cd'u thanh phan.
quy chd boat ddng ciia Hdi ddng cdn ba't cap;
doanh nghiep chtfa thffc sff dffdc tff chii, quye't dinh chinh sdch lien Iffdng; ed che' thffdng Iffdng vd tien Iffdng giffa ngffdi sff dung lao dpng vdi ngffdi lao dpng hoac vdi td chffc dai dien ngffdi lao dpng chffa dffdc phat huy, tranh chd'p lao ddng ve tien Iffdng cdn phd bie'n; tien Iffdng chffa phan dnh dung quan he phan phd'i trong kinh Ed' thi trffdng, chffa tao dpng Iffc thiic day phat trien kinh Id' - xd hdi; chffa tach bach dffdc vai trd quan Iy nha nffdc vdi vai trd chii sd hffu vd'n nha nffde trong va'n dd tidn Iffdng dd'i vdi doanh nghidp nhd nffde, lien Iffdng chffa thffc sff gdn vdi nang sua't lao ddng va hieu qua kinh doanh vd'n nha nffdc.
Nhffng ban che' tren mot phan xud't phdt tff nguyen nhdn khach quan: ve cd ban, nffdc ta vdn la mpl nffdc ngheo, quy md cua ndn kinh Id' cdn nhd be, doanh nghiep phan Idn la quy mo vffa va nhd, nang sud't thd'p phai thffe hidn chinh sach tidn Iffdng tha'p trong mot thdi ky ddi de thu hut d^u tff cung nhff duy tri, phdt tnen cac doanh nghiep trong nffdc. Nen kinh te' dang trong qua trinh ehuyen ddi, hdi nhdp kmh td' quo'c td', cho ndn cd ehe', chinh sach noi chung va chinh sach lien Iffdng ndi ridng ciing trong qua trinh ddi mdi, hoan thidn cho phii hdp vdi ydu cau thffc tidn .
Viet Nam dang ed nhtfng ed hpi lo'l de duy tri d mtfc tang trffdng hdp ly trong ngan ban va tdng trffdng d mtfc cao hdn trong dai ban nhd vao vi ihe dia kinh te' vd dia ebinh tri cua minh. Vide tham gia vao cdc hiep dinh thtfdng mai todn cau se mang lai nhtfng tac dpng tich cffc vd thffdng mai, dau tff, qua dd cd tac dong de'n ehuyen dich cd cd'u lao ddng tff ndng nghidp sang phi ndng nghiep, iff khu vffc phi chinh thffc sang khu vffc chinh thffe va tff khu vffc viee lam cd thu nhap thd'p sang vide lam cd thu nhdp eao hdn trong khu vffc chinh thffc. Tuy nhidn, nhffng ydu kem ciia ndn kinh td'con nhieu, nang sud't, chd't Iffdng, hieu qua, sffc canh iranh edn iha^p; nguon Iffc d^u tff cho san xud't, kinh doanh, tao vide lam, thu nhdp cho ngffdi lao ddng cdn ban chd'...; trong khi do iren the' gidi cudc each mang cdng nghidp lan thtf ttf dang ldm thay ddi cd ca'u nganh nghe, phffdng thtfc, td ebtfc san xud't, td chtfc lao ddng; ngtfdi may vd nhffng tid'n bp cdng nghe cung cd thd lam tram trpng hdn cac vd'n de ve bd't binh dang xd
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TAP CHi CUNG THlfdNG
hpi, trong do ed bd't binh dang ve lien Iffdng, thu nhap; khoang each giffa ndng sua't lao ddng vd tien Iffdng cung se trd Idn Idn hdn. Ben eanh mdt sd quo'c gia xu hffdng quay vd vdi bao hp trong nffdc la loan cau hda vdn cd xu the'gia tang. Dd khai thac toi da nhffng Idi thd'cua qua trinh todn cau hda, Viet Nam can phai c6 dau tff dai ban nham nang eao tay nghe ky thuat cho cae the' hd tie'p theo md di kem vdi nd Id chinh sdch tien Iffdng, thu nhap hdp ly.
IV. Nhffng giai phap chung cho cai each chinh sach tidn Iffdng khu vffc san xuS't kinh doanh
Vdi muc lieu, tao sff chuyen bie'n manh me ebinh sach tien Iffdng trong khu vffc san xud't kinh doanh theo cd chd' thi trffdng co sff quan ly ciia Nha nffdc, nham ttfng bffdc cai thien ddi song eiia ngffdi lao dpng; thffc hien cdng bang trong phdn phd'i lien Iffdng va thu nhap trong cae loai hinh doanh nghiep; phat huy td'i da dpng life ciia tidn Iffdng cho phat tnen doanh nghidp bdn vffng, gdp phan thue day tang trtfdng va phat tnen kinh te' - xa hdi dd't nffdc trong thdi ky mdi, eac npi dung can tid'p luc hoan thidn dd Id:
1. Tie'p tuc hoan thidn chinh sdch ve tidn Iffdng td'i thidu; quy dinh mffc Iffdng td'i thieu theo gid nham nang cao dp bao phii ciia tidn Iffdng to'i thieu va dap tfng tinh linh boat cho thi trffdng lao ddng; dinh ky xem xet, cdng bd' mffc Iffdng td'i thidu trdn cd sd mffe sdng td'i thieu ciia ngffdi lao dpng, dat trong md'i quan be vdi cae yeu to' cua thi trffdng lao ddng, kha nang ciia ndn kinh le'; ra sodt, phan vung dp dung mtfc Iffdng td'i thieu phfi hdp vdi sff phdt kinh te' xa hoi va thi trffdng lao dpng eua tffng vung.
2. Doanh nghiep (ke ca doanh nghidp 100% vd'n nha ntfdc) dffdc tff chu, quye't dinh chinh sach tidn
Iffdng (trong do cd thang, bang Iffdng, dinh mffc lao dong) va tra Iffdng gan vdi nang suat lao dpng, hidu qua san xudt kinh doanh cua doanh nghiep.
3. Dd'i vdi doanh nghidp 100% vdn nha nffdc:
Nha nffdc vdi tff each la chu sd hffu vd'n Nha nifdc lai doanh nghidp quy dinh nguydn tac chung dd xac dmh tidn Iffdng vd tien thffdng gan vdi nang sua't lao ddng va bieu qua su" dung vd'n nha nffdc, hffdng dd'n bao dam mdt bang tien Iffdng U-en thi trffdng, Thffc hien giao khodn chi phi tidn Iffdng (bao gom ca tien thffdng trong quy Iffdng) gan vdi ehi tieu nhidm vu san xua't kinh doanh phii hdp vdi dieu kien san xua't kinh doanh, nganh nghd, tinh chat hoat dpng cua doanh nghidp; tffng bffdc tid'n tdi thu'c hidn giao khodn ehi tidu, nhidm vu san xua't - kinh doanh gan vdi kd't qua vd hidu qua qudn Iy vd su' dung vd'n nha nffdc ciia doanh nghidp...
Dd'i vdi doanh nghidp cd cd phIn, vd'n gop cua Nha nffdc: Nhd nffdc quy dinh nguydn tdc xac dinh quy Iffdng gdn vdi ndng sud't lao ddng, hieu qua san xua't kinh doanh cua doanh nghiep: de ngtfdi dai didn phan vd'n nha ntfdc tham gia bidu quyd't, quye't dinh trong Hdi ddng qudn tri hoac Hpi ddng thanh vien.
Dd'i vdi doanh nghidp Idm nhidm vu binh on thi trffdng theo nhiem vu dffdc Nha nffdc giao thi tinh toan, xac dinh de loai trtf lam c<i sd xac dinh tien Itfdng, tien thffdng cua ngffdi lao ddng va ngffdi quan Iy doanh nghiep. Dd'i vdi doanh nghiep dich vu cdng Ich, Nha nffdc tinh du chi phi tidn Iffdng phu hdp vdi mat bang thi trffdng vao chi phi, ddn gia san pham, dich vu edng ich.
4. Nha nffdc dieu tie't tidn Iffdng, thu nhdp thdng qua cac cdng cu quan ly cua Nha nffdc dl dam bao hai hda Idi ich giffa ngffdi sii dung lao dpng, ngffdi lao ddng vd Nha nffdc, hffdng tdi cong bang xa bdi •
TAI LIEU THAM KHAO:
7, Chinh sdch lien luang d Viet Nam - Nhung chang dudng cdi cdch, Tqp chi To chdc Nhd nUdc htlp://lcnn.vn/news/detail/42155/Chinh-sach-tien-luong~o-Viet-Nam-nhung-chang-duong-cai-cachhtml 2. Vttmg Dmh Hue. Cdi cdch chinh sdch tien luang de ndng cao ddi sdng cho cdn bg, cong chdc, viin chiic. ll/c luang vu trang vd ngUdi lao ddng trong doanh nghiSp htlps://vietnamnel vn/vn/tuanvieinam/tieudiem/cai-cach- chinh-sach-tien-luong-de-nang-eao-doi-song-cho-ean-ho-cong-chue-vien-chuc-luc-luong-vu-trang-va-nguoi-lao- dong-trong-doanh-nghiep-449697.html
qUANIRj-QUANLV
3. Chuong trinh hdnh ddng cua Chinh phu ve cdi cdch chfnh sdch tien luong. hllps://danlri com vn/viec- lam/chuong-trinh-hanh-dong-cua-chinh-phu-ve-cai-cach-chinh-sach'lien-luong-20} 8082023021552.hlm 4 Doanh nghiep duac quyet dinh ihang, bdng luOng vd dinh miic lao dong. https://dantn com.vn/viec-lam/doanh- nghiep-duoc-quyet-dinh-lhang-bang-luong-va-dinh-muc-lao-dong-2018052313592255.htm
Ngay nhSn bai: 15/4/2019
Ngay phan bien danh gia va sffa chfla: 25/4/2019 Ngay chap nhan dang bai: 5/5/2019
Thong tin tdc gia:
VU THI GIANG - D 5 DOAN TU Trffcfng Dai hpc Cdng doan
SALARY AND THE ROLE OF SALARY IN THE IMPROVEMENT OF THE ENTERPRISE'S
BUSINESS PERFORMANCE
• VU THI GIANG
• DO DOAN TU Vietnam Trade Union University ABSTRACT:
The salary policy of enterprises has been gradually improved in the context of the market mechanism vi'ilh the State management, contributing to increasing the labor productivity and the business performance of enterprises. This article is to analyze four issues namely (1) Salary and the role of salary; (2) Salary m the relationship between the work force and the development of the enterprise; (3) Salary policy contributes to improving the productivity, increasing the income of employees and reducing the wage cost in the product price, improving the business performance of enterprises; and (4) General solutions for reforming the salary policy in production and business areas.
Keywords: Salary, enterprise, market mechanism, labor productivity, business efficiency.
So 10-Thdng 5/2019 149
