国有企业人力资源成本控制研究

摘    要
21世纪是知识经济的时代，人力资源将成为最重要的资源。只有拥有高素质的人力资源，企业才能在激烈的市场竞争中占据优势。中国加入WTO以后，国有企业面临着来自国内和国外的双重竞争，而目前人力资源成本控制在企业管理中的地位越来越重要。在企业所有的支出中，用于人力资源成本控制方面的支出越来越大。有效管理和严格控制人力资源成本己成为国有企业产品抢占市场的一个不可忽视的重要课题。
为了更好的研究国有企业人力资源成本控制，首先介绍了国有企业人力资源成本控制的国内外研究现状，目前国有企业进行人力资源成本控制的方法，并分析了我国制药集团进行人力资源成本控制存在的一些问题，还论述了加强我国制药集团企业的人力资源成本控制的重要意义。随后本文通过对人力资源成本控制目标的分析，阐明了人力资源成本的控制思路，后通过对东北制药总厂制剂一公司人力资源成本控制方面的分析，以及在东北制药总厂制剂一公司收集到关于取得、开发、使用、保障、离职成本等的数据，进行了实证分析，并对构建的人力资源成本控制体系进行了评价，最后对具体应用过程提出了一些建议。

关键词：国有企业；人力资源成本；控制

The Study of Human Resources Cost Control in State-owned Enterprise
Abstract
The 21st century is the era of knowledge economy, human resources will be the most important resource. Only quality human resources, enterprise to the fierce market competition advantage. China's accession to WTO, the state-owned enterprises are facing a double from domestic and foreign competition, and cost control in the current human resources management in the enterprise is becoming increasingly important. All the expenditure in the enterprise, the cost of human resources for the control of expenditure is growing. Effective human resources management and strict cost control has become a state-owned enterprises to expand their market products can not be neglected important issue.
In order to study the state-owned enterprise human resources cost control, first introduced the state-owned enterprise human resources of the cost control of domestic and foreign research status, current state enterprise, human resource cost control method, and analyzes the pharmaceutical group in human resource cost control some existing problems, also discusses the strengthening our country pharmaceutical group enterprise hr cost control of significance. Then based on human resource cost analysis of control target, illustrates the human resource cost, the control strategies of northeast after through general pharmaceutical factory, preparation of a company human resource cost control in analysis, and in the northeast general pharmaceutical factory, preparation of a company to collect about acquisition development utilization, protection and severance cost of data, the empirical analysis is carried out, and to construct the human resource cost control system is evaluated, finally to specific application process, some suggestions were put forward.

Key words：State-owned enterprise; human resources cost; control

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