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近年来,我国广播电视单位已进行了多次工资改革,建立岗位绩效工资是工资改革的主要目标,虽然历经多次改革已取得部分成效,但在改革中也逐渐暴露出一些问题。广播电视单位在发展中要严格按照岗位绩效工资制度进行工资分配,这要求工资核算单位要不断调整工资分配机制,财务核算过程中也要将员工绩效工资总额融入其中,使核算后的财务成本,等同于广播节目制作、传输等整体成本。从而实现广播电视行业在工资改革后的按劳分配。本文就我国近几次广播电视单位工资改革进行分析,探讨岗位绩效工资制对我国广播电视单位发展起到的作用。
In recent years, China’s radio and television units have conducted many wage reforms. The establishment of post performance wage is the main objective of wage reform. Although some achievements have been made through repeated reforms, some problems have gradually been exposed in the reform. In the course of development, radio and television units should pay their salaries in strict accordance with the post performance salary system, which requires that wage accounting units continuously adjust the wage distribution mechanism and integrate the employee performance payroll in the financial accounting process so that the financial cost after accounting, Equivalent to the radio program production, transmission and other overall costs. So as to realize the distribution according to work after the wage reform in the radio and television industry. This paper analyzes the recent wage and wage reform of radio and television units in our country and discusses the role of job performance wage system in the development of China’s radio and television units.