近代企业自发职工储蓄:资金融通还是科学管理?  

Modern Chinese Voluntary Employee saving:Financing or Scientific Management?

作　　者：李耀华[1] 

机构地区：[1]上海财经大学经济学院,200433

出　　处：《中国经济史研究》2013年第3期114-123,176,共10页Researches in Chinese Economic History

基　　金：国家社科基金资助;项目名称:近代中国的社会保险制度研究;项目编号:11CZS038

摘　　要：在20世纪20年代,企业自发设立了诸多职工储蓄计划,即针对内部职工进行储蓄的办法。缘何而设?本文首先提出职工储蓄计划缘起于内部资金融通或科学管理需要的假设;其次,以储蓄计划中职工供款的收益率和企业同期借款利率的比较作为检验方法;最后,通过史料的实证检验得到如下结论:大部分企业设立储蓄计划是科学管理需要,主要采取强制储蓄的形式,在给予储蓄高回报的同时控制或引导职工行为,促使劳资双方适当的合作。In the 1920s,enterprises had set up many employee saving plans,which only the enterprise's own employees were involved.What made employers' to do this? First,it presumes that the need of financing or scientific management is the possible reason.Then,after comparing the return rate between employees' contribution and borrowed money,the result can be a test method.At last,through empirical test the conclusion is that most of the employee saving plans is for scientific management.These plans usually were compulsive,and with a high return it cultivates cooperation between employer and employee through controlled and guided employees' behavior.

关 键 词：职工储蓄 资金融通 科学管理 

分 类 号：F832.22[经济管理—金融学] F272.92