保密工资制下内部转移定价问题研究  

The Research of Inner Transfer Pricing under the Condition of Secrecy Salary System

作　　者：曾建辉[1] 刘智勇[2] 

机构地区：[1]湖南商学院会计学院,湖南长沙410205 [2]中南大学商学院,湖南长沙410083

出　　处：《技术经济与管理研究》2010年第2期109-112,共4页Journal of Technical Economics & Management

基　　金：湖南省科技厅科研项目(2009ZK3144)

摘　　要：保密工资制是一种起源于西方的薪酬管理制度,其初衷是通过薪酬保密防止员工相互攀比,产生心里不平衡因而影响工作效率。在我国,以联想为代表的众多企业实行了不同程度的保密工资制。分权管理模式下,为了体现集团公司或企业内部各责任中心之间的经济联系,可以采用内部转移定价策略,实现内部市场化运作,通过内部市场价格机制理清各责任中心的业绩和不足,实现内部资源的优化配置,并合理评定部门业绩。但是保密工资制要求对员工工资信息保密,给内部转移定价带来了困难。本文以甲公司(高科技上市公司)为例,拟采用员工分类平均工资取代个人工资,使用系数调整法确定工资分级标准,通过内部资职评定确定员工工资层级,在不改变保密工资制的情况下,解决内部定价难题。The Secrecy Salary System is a salary management institution coming from the south countries. Keeping the salaries secret is in order to prevent the employees to have an unbalanced mentality, affecting the effect because of comparing with the higher salaries. In our country, many companies such as Lenovo inc, take the Secrecy Salary System. In order to materialize the economic relationship among the parts, the company under the mode of decentralized controlling can achieve the most optimum distribution of resources, and evaluate the achievement accurately. However, company leaders ask the members to keep their salary secrecy for the secrecy salary system, it makes costbased transfer pricing hard. Taking the example of the listed company, we make the group salary taking place of individual salaries, and decide the grade salary criteria by adjusting coefficient, decide the salary level by the method of evaluating rank of qualification. We resolve the problem not giving up the secrecy salary system.

关 键 词：保密工资制 内部转移定价 绩效考核 

分 类 号：F275[经济管理—企业管理]