科技人员参与收益分配的研究-会计学专业毕业论文.docxVIP

江苏大学硕士学位论文摘 江苏大学硕士学位论文 摘 要 科学技术是第一生产力，科技进步与创新是推动经济和社会发展的决定性因 素．随着科技对我国GDP的贡献越来越大，科技人力资本成为企业战略的重中 之重。因此，如何对科技人员实施最有效的激励，最大程度地挖掘科技人员的潜 力和激发其积极性、创造性已是迫在眉睫的问题。 因此，本课题选择科技人员如何参与收益分配为研究对象。首先是理论研究， 分别从管理学和经济学角度阐述科技人员参与收益分配的理论基础：其次结合科 技人员参与收益分配的国内外现状，分析了目前我国科技人员参与收益分配现状 中存在的问题，在此基础上提出了科技人员参与收益分配的模式，并对其中三种 具体的分配制度即：科技人员项目负责制、产品销售贡献毛益提成制和虚拟股票 期权制度的运用和操作进行详细的剖析；最后对产品销售贡献毛益提成制进行了 案例分析。 通过该课题的研究，在一定程度上可以解决科技人员参与收益分配中存在的 问题，激发科技人员的积极性和创造性，因而具有一定的理论意义和实践意义． 关键词：科技人员，项目负责制，产品销售贡献毛益提成制，虚拟股票期权制度 江苏大学硕士学位论文With 江苏大学硕士学位论文 With science and technology contributing substantially to GDP of oaf country, the scientific and technological human capital has naturally become the most important factor in enterprise strategy．How to effectively stimulate scientific and technical personnel，how to tap the scientific and technical personnel，s potentiality and enthusiasm，and how to improve the creativity have already become the extremely urgent problems． Therefore，this subject ainls to research on the income distribution system of scientific and technical personnel．Firstly,the paper explains the theoretical foundation for scientific and technical personnel’S participating in profit distribution from the perspectives of management and economics respectively；Secondly,after relating to the current domestic and international income distribution model，the paper analyses the problems existing in present income distribution system；Eventually,on the basis of these，the paper designs three concrete systems for the scientific and technical personnel。S participating in income distribution：wage system of project responsibility system，deduction wage system from gross profit margin in sales，and phantom stock option．In the end，the paper presents a detailed analysis of system application in a particular case． The research of this subject is able to，to a certain extent，solve the existing problems in the scientific and technical personnel’S participating in income distribution and evoke their originality and zest in th