CAJ | 학술논문

初次分配的公正性是社会公正的基础。企业财务目标应兼顾价值创造的效率和价值分配的公正性。将人力资本财务理论与财务公正理论相结合,运用＂拉克尔法则＂的主要观点和相关思想,依据增加额分配理论对拉克尔系数进行修正,提出＂员工薪酬财务公正测度＂方法。以2007年—2010年四川上市公司为样本,分＂央企＂、＂地企＂和＂民企＂进行员工薪酬财务公正性测度的验证。研究发现：在四川的央企人均薪酬远高于地企和民企,但人工投入产出低于地企和民企。央企的修正后拉克尔系数高于拉克尔系数黄金值,地企和民企相对较低。央企的薪酬分配高但未起到积极激励作用,地企和民企员工薪酬偏低。
초차분배적공정성시사회공정적기출。기업재무목표응겸고개치창조적효솔화개치분배적공정성。장인력자본재무이론여재무공정이론상결합,운용＂랍극이법칙＂적주요관점화상관사상,의거증가액분배이론대랍극이계수진행수정,제출＂원공신수재무공정측도＂방법。이2007년—2010년사천상시공사위양본,분＂앙기＂、＂지기＂화＂민기＂진행원공신수재무공정성측도적험증。연구발현：재사천적앙기인균신수원고우지기화민기,단인공투입산출저우지기화민기。앙기적수정후랍극이계수고우랍극이계수황금치,지기화민기상대교저。앙기적신수분배고단미기도적겁격려작용,지기화민기원공신수편저。
The fairness of the initial distribution is believed to be the basis of social justice. Corporate financial goals should take into account both the efficiency of value creation and the justice of value distribution. Applying both the financial theory of human capital and financial justice theory, this paper proposes a method named ＂financial justice measure of employee compensation＂. The method is an improvement on Rucker coefficient according to value-added distribution theory. The sample contains listed companies in Sichuan province from 2007 to 2010 which are classified into ＂Central enterprises＂, ＂Local enterprises＂ and ＂Private enterprise＂. Our research finds that in Sichuan province the employee compensation of Central enterprises is highest while their output per labor cost is the lowest. The improved Rucker coefficient of Central enterprises is higher than the golden section point. In contrast, the coefficient of local enterprises and private enterprises is low. In conclusion, the high employee compensation of central enterprises has not produced effective incentive, and the employee compensation of local enterprises and private enterprise is relatively low.