国有企业人力资源成本管理现状及对策

摘要

自2008年金融次贷危机以后，国际航运业出现巨大震荡，业界巨头纷纷陷入困兽之境。以国内航运巨头中远集团为例，2008年后因连续2年亏损近百亿人民币成为国内首家被ST的国有企业，之后也即波动幅度巨大，2017年初更是公告2016会计年度预计亏损99亿元人民币。作为国民经济命脉，航运业发展影响社会各生产单元间的有效流通性，分析巨额亏损原因，寻求应对措施成为当务之急。

本文运用人力资源成本管理理论，通过分析现有文献及数据了解国有企业目前如人力资源成本管理现状。并通过建立数据模型，着重分析中国远洋集团人力资源成本管理体系中存在的问题，以求寻找应对其财务巨亏的措施，促进企业平稳发展。通过对国有企业现有人力资源成本管理的研究，有助于发现国有企业内部共性问题，促进国有企业求稳定企业营业成本，均衡收支匹配，通过有效管理手段实现企业效益，以更好的状态去面对“一带一路”发展战略所带来的新机遇。

本文共分为6章，首先介绍本论文的研究背景及意义，简要阐述目前国内外人力资源成本管理方面的相关文献，然后介绍了目前国有企业人力资源成本管理的存在的一些问题，还论述了加强国有企业人力资源成本管理的重要意义。再通过对中国远洋人力资源成本管理方面的分析，构建起了人力资源成本管理体系模型，进行了实证分析，并对构建的人力资源成本管理体系模型进行了评价，最后对具体应用过程提出了一些建议。

关键词：人力资源；成本管理；国有企业现状

Abstract

Since the 2008 financial subprime mortgage crisis, the international shipping industry has a huge shock, the industry giants have fallen into the shelter of the environment. COSCO Group, the domestic shipping giant, became two consecutive years of loss of nearly 10 billion RMB after 2008, which became the first ST state-owned enterprises. At the beginning of 2017, COSCO announced that the 2016 fiscal year is expected to loss of 9.9 billion RMB. As the lifeline of the national economy, the development of the shipping industry affects the effective circulation between the various production units of the society, analyzes the causes of huge losses and seeks to become a top priority.

In this paper, the writer uses human resources cost management theory, through the analysis of existing literature and data to understand the status of state-owned enterprises such as human resources cost management. And through the establishment of data model, the writer focus on the problem about the human resources cost management system of COSCO Group to find a response to its financial huge losses measures, which in order to promote the smooth development of enterprises. Through the study of the existing human resource cost management of state-owned enterprises, it is helpful to discover the internal problems of state-owned enterprises and promote the rational and standardized development of human resources within state-owned enterprises and save economic costs. The purpose of the analysis is to stabilize the business cost of the enterprise, balance the payments and revenue, and realize the enterprise efficiency through effective management, and face the new opportunity brought by the development strategy of "all the way" in a better state.

This paper is divided into six chapters, firstly introduced the research background and significance of this paper, briefly describes the current domestic and international human resources cost management related literature, and then introduced the current state-owned enterprise human resource cost management problems. The Importance of Strengthening Human Resource Cost Management in State - owned Enterprises. And then through the analysis of COSCO's human resource cost management, this paper constructs the model of human resource cost management system, carries on the empirical analysis, and evaluates the constructed human resource cost management system model, and finally puts forward some suggestions on the concrete application process .

Key words: Human resource; cost management ; state - owned enterprises status