人力资源弹性福利论文.docVIP

弹性福利制度改革初探 摘 要：近年来由于社会的变迁，国民所得及生活水平的提高，加上新一代生活观、价值观的改变，工作与事业已不再是生命的全部，人们转而开始重视家庭、休闲等其它生活组成的重要性，传统薪资福利制度对员工的吸引力逐渐降低，致使员工对于企业提供的福利有更多的期待。同时，随着知识经济时代的来临，人力资本俨然成为企业最重要的资产，能否网罗并留任优秀人才，更成为各家企业致胜的关键，因此企业在考虑设计更具激励效果的报偿组合时，除了原有的加薪、年终奖金等货币性报偿外，投注在福利措施经费方面亦有逐步上扬的趋势。以美国为例，1929年员工福利开支平均占新酬总额的比重为3%，1955年为17.9%，1973年为30.9%，1997年增加到41.3%[1]。直至今日，福利给付已成为世界500强企业劳工成本中的主要支出，我国企业对于员工福利支出的费用，也已有逐年升高的趋势。在传统的福利方案设计中，福利常常是属于普惠性质，企业中所有或大多数员工都能享用共同的基本项目，这种福利设计方式不仅激励性不强，也无法满足员工的个别差异化需求。在现今重视人性化的管理趋势之下，企业开始转而思考如何使福利制度的设计能够满足员工的实际需求，并以此做为企业留才的工具之一。1970 年代美国部份企业开始实施弹性福利计划。在此概念下，各员工对实际获得的福利拥有选择权，并可依照个人的需要及不同的生活型态选择最适之福利组合，因此更能切合个人化、多元化的报偿需求，如此的设计，对于组织在人才的招募与留任上有相当大的帮助。 关键字：福利；弹性福利；激励 Reform of the welfare system flexibility Abstract：In recent years, owing to social changes, national income and living standards, coupled with a new generation of outlook on life, values change, work and career is no longer full of life, people turn to paying attention to the family, leisure and other life of the composition of the importance of the traditional pay and benefits system, decreasing the attractiveness of the staff, resulting in employee benefits for businesses to have more expectations. Meanwhile, with the advent of the era of knowledge economy, human capital has become an enterprises most important asset, whether recruiting and retention of outstanding talent, have become the key to success each company, so companies considering the effect of rewards designed to encourage more combinations When, in addition to the original salary, bonuses and other monetary compensation, the betting in the financial aspects of welfare measures is also gradually rising trend. In the United States, in 1929, a new employee welfare spending accounted for an average proportion of the total pay of 3% in 1955 to 17.9% in 1973 to 30.9% in 1997 to 41.3% . As of today, the welfare payments has become the worlds top 500 enterprises in the major expenditure labor costs, Chinese companies for employee benefits expenses, has also