【作者】 葛桓志；

【导师】 林万祥；

【作者基本信息】 西南财经大学 ， 会计学， 2010， 博士

【摘要】 企业是市场经济的主体,它的生存和发展要依靠自身的竞争能力。在知识经济的21世纪,企业竞争力的增强以及竞争优势的形成是通过知识的活载体——人力资源来实现的。企业人力资源成本管理成为企业管理中的重要一部分,这已成为广泛的共识。随着企业内外环境的变化,对企业人力资源成本管理提出了新的挑战。尽管在我国企业人力资源成本管理的相关理论与实践等方面进行了一些探索,并积累了宝贵的经验。但已有的文献主要是从财务会计的角度对人力资源成本内容、人力资源成本核算、人力资源成本计量等方面进行相关的研究上,局限于传统的人力资源成本战术意义,缺乏基于企业战略动态的企业人力资源成本管理。每个公司的管理控制系统都必须根据其具体特征和战略目标量身定制,以支持其经营战略的有效实施,获得竞争优势和良好的经营业绩。企业人力资源成本管理是管理控制系统的重要组成部分,这就意味着一个公司的企业人力资源成本管理体系的最优设计取决于其公司战略。所以企业人力资源成本管理应是一种与企业战略适配的企业人力资源成本管理,企业如何根据自身不同的企业战略进行动态的企业人力资源成本管理,就成为战略导向人力资源成本管理需要解决的问题。我国企业界和理论界对战略导向人力资源成本管理的研究仍是一大空白,本文的研究有助于弥补这一方面的内容。战略导向人力资源成本管理是在运用经济学、组织行为学、战略原理的基础上,由人力资源战略管理(SHRM)与战略成本管理(SCM)相互结合、相互渗透所形成的一个新的管理体系。本文着重对企业战略导向人力资源成本管理理论基础、概念框架、管理体系、业绩评价等内容进行探讨,以期对我国企业人力资源成本管理有所启示。第1章,导论。概述本文的研究意义、研究综述、研究方法和研究思路、研究内容、主要创新。第2章,战略导向人力资源成本管理理论。探讨战略管理理论、人力资本理论、战略成本管理、企业人力资源成本管理对构建战略导向人力资源成本管理的启示。在此理论基础上,本文界定了战略导向人力资源成本管理的内涵：第一,战略导向人力资源成本管理是将战略成本管理的分析方法运用到企业人力资源成本管理中,通过分析战略定位、价值链和成本动因对企业人力资源成本进行管理,以达成企业竞争战略的实现。第二,战略导向人力资源成本管理即以竞争环境下的企业竞争战略为导向,选择和实施与竞争战略适配的企业人力资源成本管理战略,帮助企业获取竞争优势。第3章,战略导向人力资源成本管理体系构建与实施。构建竞争环境下的企业竞争战略为导向,将战略成本管理的分析方法运用到企业人力资源成本管理中的战略导向人力资源成本管理体系,并在此基础上选择和实施与竞争战略相配合的企业人力资源成本管理战略；并以富英公司战略导向人力资源成本管理体系的构建与实施为案例使其更具有实践意义。第4章,战略导向人力资源成本管理业绩评价,通过分析传统的业绩评价方法和企业人力资源成本管理中存在的误区,提出战略导向的企业人力资源成本管理业绩评价,构建了成本视角下的人力资源记分卡以及评价指标体系。第5章,战略导向人力资源成本管理与公司业绩实证分析,以中国A股上市公司2006年12月31日以上市公司为样本,截取了其2007年-2009年的数据检验了中国上市公司在不同的竞争战略选择下企业人力资源成本管理与公司业绩之间的相关性,并得到差异化战略下企业人力资源成本管理与公司业绩的相关性比成本领先战略下企业人力资源成本管理与公司业绩的相关性更显著等结论。对指导我国企业人力资源成本管理实践工作具有重要意义第6章,研究结论、局限性以及未来研究方向。归纳本文的主要结论,指出本文研究的主要局限性,指明了未来研究的方向。本文主要运用了理论分析、案例分析、实证研究等多种方法。论文的主要创新：第一,关于战略导向人力资源成本管理的理论研究文献目前在国内外都是一大空白,本文的研究在一定程度上弥补了该研究领域的不足。本文以波特的竞争战略作为研究起点,以战略导向人力资源成本管理作为中介机制,在一定程度上解决了企业战略与企业业绩之间的“黑箱”问题。本文创新性的对战略导向人力资源成本管理的相关概念进行了明确界定,认为战略导向人力资源成本管理是指在运用经济学、组织行为学、企业战略原理的基础上,由人力资源战略管理(SHRM)与战略成本管理(SCM)相互结合、相互渗透所形成的一个新的管理体系。主要体系涉及：第一,战略导向人力资源成本管理将战略成本管理的分析方法运用到企业人力资源成本管理中,通过分析战略定位、价值链和成本动因对企业人力资源成本进行管理,以达成企业竞争战略的实行。第二,战略导向人力资源成本管理即以竞争环境下的企业竞争战略为导向,选择和实施与竞争战略适配的企业人力资源成本管理战略,帮助企业获取竞争优势。第二、构建了战略导向人力资源成本管理体系,为我国企业实施战略导向人力资源成本管理提供了思路；第三,探讨了战略导向人力资源成本管理业绩评价方法,基于平衡记分卡设计了成本视角下人力资源记分卡及记分卡评价指标体系,进一步量化了企业人力资源成本管理活动对企业战略的贡献,这将对我国企业今后业绩评价具有参考价值。本文的研究不足之处在于,战略导向人力资源成本管理理论框架的建立尚不够完善,战略导向人力资源成本管理业绩评价指标体系尚未在我国企业实践跟踪验证,实证研究只是选取了薪酬和员工成本等几个变量进行研究,缺乏问卷调查等方法,得到的研究结论不够全面,在写作过程中难免存在一些局限甚至偏差,需要在未来的研究中继续深入和完善。更多还原

【Abstract】 Enterprise is the main body of a market economy, it’s survival and development relies on its own competitive ability. In the knowledge economy of the 21st century, the enhancement of enterprise competitiveness, as well as the formation of the competitive advantage is through knowledge of wood carrier—human resources. Cost managemengt of human resources into enterprise management part of important, this has become a broad consensus. As the environment changes inside and outside the enterprise, the enterprise human resource cost management presents new challenges. Although China cost managemengt of human resources theory and practice, and so have done some research, and has accumulated valuable experience. But existing literature mainly from financial accounting perspective on human resources cost content, human resources, cost accounting, human resources cost measurement in related research, restricted to traditional human resources cost tactical significance of the lack of dynamic based on strategic cost management of human resources. Each company’s management and control systems must be in accordance with its specific features and strategic objectives tailored to support the effective implementation of business strategies, gain competitive advantage and good operating results. Cost managemengt of human resources is a management control system, an important part, this means that a company’s cost managemengt of human resources system for optimal design depends on its corporate strategic. Therefore cost managemengt of human resources should be a coupled with enterprise strategic cost management of human resources, enterprises according to their different enterprise strategic for dynamic cost managemengt of human resources, becomes a strategic orientation of the human resource management problems. Our business and rebuking strategic-oriented research on human resource cost management continues to be a big blank, this article helps to compensate for the study of this aspect of the content. This article focuses on the strategic orientation of the human resource management theory, conceptual framework, cost management system, performance evaluation, and so on, with a view to Chinese enterprises have implications for cost managemengt of human resources. Strategic-oriented cost managemengt of human resources refers to the use of Economics, organizational behavior, strategic principles on the basis of the strategic management of human resources (SHRM) and the strategic cost management (SCM) together,mutual penetration of a new field. Strategic-oriented cost managemengt of human resources in order to achieve improved business performance and development can contribute to innovation and flexibility of culture’s purpose, and will cost management and human resources strategic objectives together. Refer to how to use strategic-oriented human resources cost information for strategic options, as well as different strategic choices of how to organize cost managemengt of human resources. It contains all to help achieve its strategic objectives and the planning of human resource management activities cost, and all human resources jobs in an organization must meet the enterprise overall competition policy and the situation, systematically cooperate to design and implement to enhance competitive advantage and complete enterprise overall strategic objectives.Strategic-oriented cost managemengt of human resources is applied economics, organizational behavior, strategic principles on the basis of the strategic management of human resources (SHRM) and the strategic cost management (SCM) together, mutual penetration of a new management system.The full text is divided into six chapters, chapters main contents briefly as follows:Chapter 1, introduction. Overview of the significance of this article, the research, research methods and research ideas and research content, major innovation.Chapter 2, strategic-oriented cost management theory. Discussion of strategic management theory, behavioral science theory, human capital theory, strategic cost management, cost managemengt of human resources on the construction of a strategic-oriented cost managemengt of human resources. On the basis of this theory, this article defines the strategic orientation and cost management of meaning: first, the strategic orientation and cost management to strategic cost management analysis method applied to enterprise cost managemengt of human resources, through the analysis of strategic positioning, value chain and cost driver to manage human resource costs, with the introduction of competitive strategies. Secondly, the strategic orientation of the human resource management i.e. competition competitive strategic orientation, the selection and implementation in line with the competitive strategic of human resource management strategies that help organizations gain competitive advantage.Chapter 3, strategic-oriented cost managemengt of human resources system construction and implementation. Building competitive environment of enterprises competitive strategic-oriented, strategic cost management analysis method applied to enterprise cost managemengt of human resources strategic-oriented cost managemengt of human resources system, and the selection and implementation in line with the competitive strategic of human resource management strategic; and the Fu Ying company strategic-oriented cost managemengt of human resources system construction and implementation of the case make it more practical significance.Chapter 4, the strategic orientation of the human resource management, performance evaluation, through the analysis of traditional performance evaluation methods and cost managemengt of human resources problems, propose a strategic orientation of the human resource management, performance evaluation, built the cost from the perspective of the human resources scorecard and evaluation system.Chapter 5, strategic-oriented cost managemengt of human resources and an empirical analysis of the performance of the company to China A-share companies by 31 December 2006 to listed companies as samples, interception of its 2007-2009 data examined determinants in different competitive strategic of cost managemengt of human resources and the correlation between the performance of the company, and differentiation strategic of human resource cost management relationship with firm performance than cost leadership in cost managemengt of human resources and corporate performance in a more visible, and so on. To guide our work on cost managemengt of human resources practice is of great significanceChapter 6, research findings, limitations, and future research directions. Summarize the main findings of this article, indicating the main limitation of this study, indicates the direction of future research.This article mainly use a theoretical analysis, case studies, empirical research, and other methods.The main innovation of papers:First, with regard to the strategic orientation of the human resource management’s theory of literature at home and abroad is a big blank, this article was previously published under study to some extent compensate for the shortcomings of the research field. This article to Porter’s competitive strategic as a starting point for the strategic orientation of the human resource management as a intermediary mechanism, to a certain extent solves the business strategic and business performance between the "black box".Second, this innovative on the strategic orientation of the human resource management related concepts are clearly defined, that strategic-oriented cost managemengt of human resources refers to the use of Economics, organizational behavior, strategic principles on the basis of the strategic management of human resources (SHRM) and the strategic cost management (SCM) together, mutual penetration of a new management system. Main system involved:first, the strategic orientation and cost management to strategic cost management analysis method applied to enterprise cost managemengt of human resources, through the analysis of strategic positioning, value chain and cost driver to manage human resource costs, with the introduction of competitive strategies. Secondly, the strategic orientation of the human resource management i.e. competition competitive strategic orientation, the selection and implementation in line with the competitive strategic of human resource management strategies that help organizations gain competitive advantage.Third, build a strategic-oriented cost managemengt of human resources system for our enterprise strategic-oriented cost managemengt of human resources provides ideas;Fourthly, on the strategic orientation of the human resource management performance evaluation methods, the design of the cost from the perspective of the human resources scorecard, and scorecard evaluation index system, further quantify the cost of human resources management activities contribute to corporate strategic, which will in the future on our corporate performance evaluation has reference value.This article of disadvantage, the strategic orientation of the human resource management framework for the establishment of the theory is not perfect, the strategic orientation of the human resource management and performance measurement system is not yet in our enterprise practice tracking verification, empirical research just select new paid and staff costs, such as conducting research on several variables, such as lack of questionnaire surveys, research findings are not comprehensive enough. Current research literature in this area is very small, I am ignorant as well as human resources cost data is the enterprise’s business secret, so be on the "strategic-oriented cost managemengt of human resources" system in-depth comprehensive study difficult, so in the writing process, inevitably there are some limitations or deviation, require in future research to continue in-depth and perfection.更多还原