Đổi mới cơ chế phân phối thu nhập cá nhân trong tổng công ty bưu chính việt nam (lấy ví dụ ở bưu điện tỉnh ngệ an)

1 TRUONG DAI HOC KINH t! QUdC DAN **• HOANG THj HUONG GIANG DAI HOC KT QD TT THONG TIN THO VIEN phqng luanan-tulieu DOI MOI CO CHE PHAN PHOI THU NHAP CA NHAN ■ TRONG TONG CONG TY BUO CHINH VIET NAM (LAY VI DU BUU DIEN TINH NGHE AN) Chuyen nganh: kinh te chinh tri luan van thac sy kinh t< • • mis Ngtfdi httang ddn khoa hoc : TS BUI VAN HUNG HA NOI - 2009 MUC LUC • • DANH MUC CAC CHL VIET TAT X •» X DANH MUC SO DO, BANG BIEU TOM TAT LUAN VAN MO DAU < _ x - - x a r A Chuong 1: LY LUAN CHUNG VE PHAN PHOI THU NHAP CA NHAN CUA DOANH NGHIEP TRONG NEN KINH TE THI TRUONG .6 1.1 Ly luan chung ve phan phoi thu nhap ca nhan cua doanh nghiep nen nen kinh te thi truong 1.1.1 Ly luan ve phan phoi theo quan diem Mac - Lenin r r y \ r \ 1.1.2 Mot so ly thuyet hien dai ve ve phan phoi thu nhap ca nhan nen kinh te thi triiOTig 11 1.2 Nhfrng van de chung ve phan phoi thu nhap ca nhan va co che phan phoi thu nhap ca nhan cua doanh nghiep nen kinh te thi truong 14 r r r 1.2.1 Phan phoi thu nhap ca nhan va nhung nhan to quy dinh phan phoi thu nhap ca nhan nen kinh te thi 14 1.2.1.1 Phan phoi thu nhap ca nhan 14 1.2.1.2 Nhung nhan to quy dinh phan phoi thu nhap ca nhan nen kinh te thi tnicmg 15 1.2.2 Co che phan phoi thu nhap ca nhan va noi dung, nguyen tac cua co che phan phoi thu nhap ca nhan nen kinh te thi tn^ivrn’ 17 13 Kinh nngujr^i doi moi co’ che ppan plrni thu nliap ca nlian cua dooah nghiep o nudc va quoc te 27 1.3.1 Kinh nghiem doi moi co che phan phoi thu nhap ca nhan nganh Buu chinh o Trung Quoc 27 1.3.2 Kinh nghiem doi moi co che phan phoi thu nhap ca nhan cua Tap doan Dien luc Viet Nam 30 1.3.3 Nhung bai hoc rut cho TCT Buu chinh Viet Nam 33> Chiroug 2: THUC TRANG VE PHAN PHOI THU NHAP CA NHAN TRONG TONG CONG TY BU*U CHINH VIET NAM 35 2.1 Gioi thieu chung ve biru dien tinh Nghe An he thong cua Tong Cong ty bini chinh Viet Nam 35 2.1.1 Gidi thieu ve TCT Biru chinh Viet Nam 35 2.1.2 Gidi thieu ve Buu dien tinh Nghe An 38 2.2 Thnc trang ve co1 che phan phoi thu nhap ca nhan TCT BCVN (Lay vi du o’ Bun dien tinh Nghe An) 45 2.2.1 Nhung van de chung ve tien luong va thu nhap nganh BCVT 45 2.2.2 Tinh hinh thuc hien co che phan phoi thu nhap ca nhan a Buu dien tinh Nghe An tir 2001 den 2007 55 2.2.3 Thuc trang co che phan phoi thu nhap ca nhan d Buu dien tinh Nghe An tu Tong cong ty Buu chinh Viet Nam duoc lap 59 2.3 Nhung nhan xet rut .67 2.3.1 Nhung tuu budc dau da dat duqc 67 2.3.2 Nhung ton tai, han che 69 Chiroug 3: QUAN DIEM DINH HU6NG VA CAC GIAI PHAP CHU YEU NHAM HOAN THIEN CO CHE PHAN PHOI THU NHAP CA NHAN TRONG TONG CONG TY BUU CHINH VIET NAM 72 3.1 Muc tieu chien luoc phat trien cua Tong Cong ty biru chinh Viet Nam 72 3.1.1 Dinh hudng phat trien BCVT Viet Nam den nam 2010 va tarn nhin den 2020 72 3.1.2 Dinh hudng rieng doi vdi linh vuc buu chinh 73 3.2 Quan diem dinh hudng nham doi moi co* che phan phoi thu nhap ca nhan Tong Cong ty Buu chinh Viet Nam 74 3.2.1 Phan phoi thu nhap ca nhan phai ket hop hai hda nguyen tac phan phoi cua CNXH voi nguyen tac phan phoi cua kinh te thi truong 74 3.2.2 Phan phoi thu nhap ca nhan phai coi ngudi la chu the, la trung tarn cua cac qua trinh kinh te - xa hoi 75 3.2.3 Phan phoi thu nhap ca nhan VNPOST phai thuc day tang nang suat lao dong, hudng vao muc tieu hieu qua va su phat trien cua doanh nghiep 76 3.2.4 Phan phoi thu nhap la khau thuc hien lqi ich kinh te cua cac nhan to tham gia qua trinh kinh doanh can phai dam bao hai hda va cong bang 77 3.3 Cac giai phap chu yeu doi moi co* che phan phoi thu nhap ca nhan TCT BCVN thoi gian toi 79 3.3.1 Cac giai phap vT mo 79 3.3.2 Cac giai phap vi mo 85 3.4 Mot so kien nghi vdi Nha nird’c, Tap doan VNPT va Tong Cong ty biru chinh Viet Nam 97 3.4.1 Kien nghi vdi Nha nude .97 3.4.2 Kien nghi voi Tap doan Buu chinh Vien thong Viet Nam 98 3.4.3 Kien nghi vdi VNPOST va Buu dien tunh Nghe An 99 KET LUAN 101 DANH MUC TAI LIEU THAM KHAO 103 DANH MUC CAC CH IJ VIET TAT VNPT : Tap doan Buu chinh Vien thong Viet Nam VNPOST : Tong cong ty Buu chinh Viet Nam TCT : Tong cong ty BCVN : Buu chinh Viet Nam KTXH : Kinh te xa hoi SXKD : San xuat kinh doanh BCVT : Buu chinh Vien thong BCCI : Buu chinh cong ich TNHH : Trach nhiem huu han DN : Doanh nghiep DNNN : Doanh nghiep nha nudc QTL : Quy tien luong DGTL : Don gia tien luong DMLD : Dinh muc lao dong DANH MUC SO DO, BANG BIEU Sa 2.1: ca cau to chue cua VNPOST .36 Sa 2.2: To chuc bo may cua buu dien tinh Nghe An 41 Bieu so 2.1 Ket qua hoat dong SXKD nam 2001 - 2007 42 Bieu so 2.2 Tinh hinh SXKD nam 2008 cua Buu dien tinh Nghe An mdi 43 Bieu sO 2.3 Mot so chi tieu ve SXKD va thu nhap tai BD Nghe An nam 2008 (77 Bieu sO 2.4 Bao hiem xa hoi va Bao hiem y te cua BDT Nghe An nam 2008 (77 Bieu 1: Bieu tinh hinh SXKD cua Buu dien tinh Nghe An 2000 - 2007 43 TRUCJNG DAI HOC KINH T< Qu6c DAN HOANG TH| HUONG GIANG DOI MOI CO CHE PHAN PHOI THU NHAP CA NHAN ■ TRONG TONG CONG TY BUU CHINH VIET NAM ■ (LAY Vi OU BUU BIEN TINH NGHE AN) Chuyen nganh: kinh te chinh tri TOM TAT LUAN VAN THAC SY • • HANOI - 2009 i TOM TAT LUAN VAN Phan mtf dau Tinh cap thiet cua de tai: Ngay nay, nudc ta dang chuyen sang thdi ky mdi, thdi ky day manh cong nghiep hoa, hien dai hoa, xay dung nen kinh te thi trudng dinh hudng xa hoi chu nghTa (XHCN) Buu chinh Vien thong la mot nganh kinh te ldn co vai trd het sue quan trong viec day manh cong nghiep hoa, hien dai hoa dat nudc Trong giai doan nay, mac du da cd nhieu doi mdi nhung dudng nhu he thong phan r r r phoi thu nhap cua Nganh noi chung cung nhu cor che phan phoi thu nhap ca nhan TCT Buu chinh Viet Nam noi rieng van chua cd may thay doi mang tinh toan dien Co che phan phoi thu nhap theo kieu cu ban hanh tir nam 2000 vln duoc TCT su dung, mac du da duoc chinh sua nhieu lan da lam anh hudng tieu cue tdi loi ich vat chat cua phan ldn ngudi lao dong TCT, lam giam nang suat lao dong va chua that su tao duoc dong luc khuyen khich ngudi lao dong, nhat la doi vdi luc luong lao dong cd trinh cao Ket qua la lam giam sut nang suat, chat luong dich vu cua cac vien TCT Do do, van de buc thiet dang duoc dat TCT Buu chinh la gap rut hoan thien he thong phan phoi thu nhap cho phii hop vdi mo hinh kinh te thi trudng Vdi y nghTa do, “Doi mdi eff che phan phoi thu nhap Tdng cong ty r Biru chinh Viet Nam (lay vi du a Bwu dien tinh Nghe An) ” duoc tac gia chon lam de tai nghien cuu cua luan van Tinh hinh nghien ciru Phan phoi thu nhap ca nhan DN hoat dong moi trudng kinh te thi trudng canh tranh lai luon la van de thu hut nhieu su quan tarn cua cac nha nghien cuu va cac nha quan ly Nhin chung cac cong trinh nghien cuu da tiep can van de dudi cac goc khac Song trudc thuc te TCT BCVN - mot TCT Nha nudc hoat dong ITnh vuc buu chinh mdi chinh thuc di vao hoat dong tir 01.01.2008 thi de tai chua duoc tac gia nao de cap nghien cuu Muc dich nghien ciru Qua nghien cuu ly luan va cor sd thuc tien ve co che phan phoi thu nhap ca ii nhan TCT Buu chinh, luan van dua mot so quan diem dinh hudng co ban r r \ r r va he thong giai phap chu yeu nham doi mdi co che phaa phoi thu nhap TCT BCVN thdi gian tdi Co sd ly luan va phuong phap nghien cuu Co sd ly luan de tai nghien cuu se dua tren cac co so: • - Ly luan kinh te chinh tri Mac - Lenin, tu tuong Ho Chi Minh ve phan phoi va nhung quan diem cua Dang ve phan phoi thu nhap the hien qua cac van kien Dai hoi, Nghi quyet, cac chi thi cua Dang - Ly luan phan phdi cua kinh te hoc co dien, kinh te hoc va kinh te hoc phat trien hien dai de hinh phuong phap tiep can xay dung co che phan phoi thu nhap noi chung va phan phoi thu nhap ca nhan noi rieng cho mot nganh kinh doanh dich vu cong Phuwngphap nghien cuu: • Van dung phuong phap vat bien chung va phuong phap vat lich su cua chu nghia Mac - Lenin, dac biet chu y phuong phap truu tuong hoa cua kinh te chinh tri hoc, phuong phap khao sat thuc te, phuong phap phan tich, tong hop Doi tuong va pham vi nghien ciru cua de tai Ddi tuong nghien cuu cua de tai la co che phan phoi thu nhap ca nhan TCT Buu chinh Viet Nam Pham vi nghien cuu cua de tai la nghien cuu phan phoi thu nhap ca nhan cua TCT Buu chinh Viet Nam tu nam 2001 den so lieu phan anh thuc trang phan phoi thu nhap chu yeu tham chieu tu nguon so lieu cua Buu dien tinh Nghe An Dong gop cua de tai Tren co so he thong hoa ly luan ve phan phoi thu nhap, danh gia thuc trang kinh doanh va phan phoi thu nhap ca nhan TCT Buu chinh de tai dua mot so quan diem dinh hudng co ban va he thong giai phap chu yeu nham doi mdi co che phan phoi thu nhap ca nhan TCT BCVN thdi gian tdi Ket cau cua de tai Ngoai phan mo dau, ket luan, danh muc tai lieu tham khao, luan van gom chuong, 10 tiet Phan noi dung Chtrong LY LUAN CHUNG VE PHAN PHOI THU NHAP CA NHAN TRONG NEN • • KINH TE THI• TRUING DINH HIONG XHCN • 1.1 NHLTNG VAN DE LY LU AN CO BAN VE PHAN PHOI THU NHAP • • r ■r 1.2.1 Ly luan ve phan phoi theo quan diem Mac - Lenin 1.2.1.1 Lich sfrhinh Ly luan ve phan phoi co vi tri quan trong kinh te chinh tri No la van de rong ldn, lien quan den cac hoat dong kinh te, van hoa, xa hoi cua Nha nude va nhan dan lao dong Danh dau cho su hinh ly luan phan phoi CNXH khoa hoc la tac pham “Phe phan cuang link Gota ” cua C.Mac Day la mot nhfrng tac pham tieu bieu cho ly thuyet phan phoi cua C.Mac, mot nhung tai lieu lich su chu yeu de nghien cuu ly luan phan phoi thu nhap ca nhan CNXH Trong tac r 7 y a pham nay, C.Mac da phe phan quan diem “phan phoi cong bang”, “tram phan tram lao dong thu duoc” cua ban du thao cuong linh, da chung minh nguyen tac phan phoi cua xa hoi XHCN va Cong san Chu nghTa So vdi quan diem phan phoi cua CNXH khong tudng, hoc thuyet phan phoi cua Mac da the hien mot budc nhay vot ve chat Thu nhat, hoc thuyet phan phoi cua Mac la san pham cua su ket hop ly luan CNXH khoa hoc vdi ly luan kinh te chinh tri hoc Thu hai, hoc thuyet phan phoi cua Mac, ve co ban da vach ro gidi han giua phan phoi cong bang XHCN va chu nghia binh quan Thu ba, hoc thuyet phan phoi cua Mac da dem phan phoi thu nhap vao qua r r r trinh san xuat, trao doi, tieu dung cua xa hoi, coi phan phoi la mot mat xich tren day chuyen van hanh cua toan bo nen kinh te, dong thdi da nghien cuu su kiem che va r r r anh hudng cua cac mat xich khac doi vdi phan phoi 91 tuong ung voi kha nang tai chinh cua TCT va dinh hudng vi mo tu tap doan Hudng hoan thien cua chinh sach phan phoi tien luong la tra luong theo khoi luong va chat luong cong viec hoan cua tung ca nhan va tung don vi Bon la, cach thuc phan phoi tien luong den ngudi lao dong phai ro rang, minh bach, don gian, de thuc hien Moi ngudi tai cac khau, cac cong doan, cac cuong vi lam viec khac deu co the du tinh duoc tien luong cua minh, tren ~ r r y co sd nhung quy che cOng khai, dan chu San sang chap nhan su khac biet ldn ve tien luong can cu vao muc cong hien cua moi ngudi lao dong vao hieu qua chung cua TCT Nam la, gian cach giua cac bac luong cung mot nghe, cung dieu kien lao dong phai du muc de co the bieu thi su thay doi ve chat cua ngudi lao dong, tuc la phan anh duoc su tang trudng ve trinh do, kinh nghiem, ky nang lam viec cua ho Khong lam dung tien thudng (dudi cac hinh thuc khac nhau) de thay the cho tien luong • r y y 3.3.2.4 Ddi mcri phan phoi tit nguon tien thvt&ng Tien thudng la mot bo phan khong the tach rdi thu nhap cua ngudi lao dong Doi mdi phuong phap xac dinh nguon tien thudng va phuong phap su dung tien thudng se tac dong ldn den tiem nang lao dong cua ngudi lao dong Mot thuc te ve tien luong va thu nhap cua ngudi lao dong nhieu DN nha nudc hien cho thay, tien thudng co vai tro rat ldn nhan thuc cua ngudi lao dong vai tro tien luong bi giam sut (phan phoi thu nhap tung ky san xuat, so tuyet doi ve tien thudng - thudng goi la "phan mem" nhieu ldn hon rat nhieu so vdi tien luong) Vay thi phai xac dinh quy tien thudng bao nhieu la hop ly Ro rang, tien thudng phai duoc xac dinh tren co sd hieu qua dat duoc cua SXKD cua DN Hau 99 r y 9 y het cac y kien cua cac nha quan ly kinh te hien deu thong nhat, tien thudng chiem khoang tu 20 -25 % tong thu nhap cua ngudi lao dong la hop ly Nhu vay, tien luong (yeu to dau vao) da duoc xac dinh dung vdi gia ca can bang tren thi trudng lao dong thi nguon tien thudng cung de dang tinh toan chinh xac tu hieu qua SXKD 92 Viec su dung va phan phoi tien thuong cung can co nhttng phuong thuc thich hop, trudc het phai loai bd quan diem coi tien thuong nhu mot khoan tro cap de bo sung cho tien luong Tien thuong duoc phat theo dien binh quan coi nhu mot khoan tro cap khong phu thuoc vao hieu qua san xuat, lao dong cua tung ca nhan hay tap the, se khong co tac dung kich thich ngudi lao dong, ngudi lao dong xem no nhu mot khoan tro cap duong nhien hang thang ma khong can co mot su co gang nao Luc vai trd cua tien thuong khong phat huy tac dung Do vay viec xac dinh quy tien thuong hang nam cua DN phai tuan thu nhung r nguyen tac sau: - Xac dinh dung dan cac khoan chi phi de tinh toan dung loi nhuan cua DN va trich lap quy co quy khen thuong duoc ro rang Cung can chi ro ca nhan hoac bo phan dong vai trd chinh viec tao nguon tien thuong cua don vi - Xac dinh va cu the hoa cac chi tieu, tieu chuan thuong cho phu hop, dua r r r r r cac he so khuyen khich hop ly vdi cac muc tac dong truc tiep hoac gian tiep den viec hinh nguon tien thuong r > > r - Tieu chi phan phoi tien thuong va cac muc thuong can phai duoc cong bo cong khai va tuyen truyen sau rong toan DN, co nhu vay mdi thuc hien triet de vai trd khuyen khich cua tien thuong doi vdi ngudi lao dong Viec tao nguon tien thuong va phan phoi quy tien thuong la mot cong viec phuc tap vi no dung cham truc tiep den ngudi lao dong, den viec danh gia mot ngudi Tien thuong xung dang se mang lai hieu qua lao dong cao va nguoc lai se triet tieu suc sang tao cua ngudi lao dong san xuat Do trien khai cong viec phai can nhac d£ lua chon phuong an phan phoi quy tien thuong cho hop ly, hop tinh, vua dam bao tinh kinh te vua dam bao tinh xa hoi Viec phan phoi tien thuong cho cac don vi cung nhu cho ngudi lao dong TCT phai can cu tren hieu qua SXKD, muc hoan cong viec, muc dong gop v.v Gan trach nhiem cua don vi cung nhu ngudi lao dong vdi he so thuong Dieu ddi hdi TCT cung nhu cac don vi qua trinh xay dung quy che phan phoi tien thuong phai xac dinh nhieu tieu chi danh gia that cu the va mang tinh 93 khach quan Quy che tra thuong phai theo dung quy dinh cua phap luat, bao dam dan chu, cong bang, cong khai, minh bach, khuyen khich nguoi co tai nang, co trinh chuyen mon, ky thuat, NSLD cao va dong gop nhieu cho don vi Do viec xay dung cang nhieu tieu chi danh gia thi viec danh gia va phan phoi tien thuong cang chinh xac va phat huy dung muc dich cua tien thuong Voi y nghia to lon do, thoi gian toi viec doi moi phan phoi tu nguon tien thuong TCT BCVN nen thuc hien theo huong sau day: Thu nhat la, thuong nang suat Bao gom cac hinh thuc thuong: Thuong theo chat luong dich vu tot, thuong tang doanh thu, giam chi phi, thuong dua sang kien cai tien ky thuat lam loi cho SXKD De nang cao nang suat hieu qua SXKD, TCT cung nhu cac don vi vien nhat thiet phai dung cac hinh thuc tien thuong nham dong vien, khuyen khich su sang tao cua nguoi lao dong Vi tren thuc te tien luong cao de thu hut lao dong va dong vien duoc nguoi lao dong nhung no chi gioi han khuon khO thuc hien theo hop dong -lao dong Neu khong co hinh thuc thuong them thi nguoi lao dong chi can thuc hien dung theo hop dong Ngoai ho khong can quan tam hon nua de nang cao hieu qua cong viec, vi neu co dua sang kien ho cung chang duoc loi ich gi hon Vi vay, phai lay hinh thuc tien thuong de khuyen khich, dong vien dOi voi nguoi lao dong co tich dac biet cong hien lao dong vuot muc Day la nguon vat chat dong vien nguoi lao dong, kich thich tinh sang tao, cai tien ky thuat tiet kiem nguyen nhien vat lieu, nang cao nang suat lao dong dem lai hieu qua cao cho SXKD No la nguon thu nhap tu lao dong, nguon thu nhap bao dam cho nguoi lao dong duoc lam giau bang lao dong cua chinh minh Thu hai la, tien thuong cho doi ngu can bo quan ly Doi ngu can bo quan ly cua TCT, ngoai cac muc luong duoc tra theo quy dinh, ngoai phan phu cap trach nhiem duoc huong thi co che phan phoi thu nhap moi cua TCT phai tinh den co che thuong rieng cho doi ngu ho hoan vuot muc chi tieu loi nhuan theo mot ty le % nao cua phan loi nhuan vuot troi tuong ung voi hieu qua cua don vi can phai nhan thuc dung dan rang giam doc, 94 can bo quan ly gidi cung phai duqc thudng nhu moi lao dong gidi khac Nguoc lai, giam doc kern coi, can bo quan ly yeu ve trinh de doanh nghiep lam an kern hieu qua cung phai chiu phat ky kuat bang cac hinh thuc cat giam luong, thudng tham chi bai chuc Day la each tot nhat de khuyen khich doi ngu giam doc, can bo quan ly phan dau dua doanh nghiep cang phat trien Can coi doi ngu giam doc cac don vi nganh, nhu la mot nghe cd vai tro het sue quan dong gop vao su bai cua doanh nghiep Dan gian xua cd cau: “Mot ngudi lo bang mot kho ngudi lam” Viec kiem soat long leo va dai ngo khdng thoa dang cho doi ngu se gay nen nhieu tieu cue quan ly SXKD Vi vay, thdi gian tdi, de thuc hien co che thudng rieng cho doi ngu can bo quan ly, dac biet la doi ngu giam doc, theo tac gia TCT phai manh dan tung buoc ap dung co che tuyen dung can bo quan ly thay cho co che bo nhiem ma lau van dang tri Cung vdi viec tang cudng md rong dao tao doi ngu giam doc lanh nghe, co che thi tuyen hop dong giam doc se gat bo nhung ngudi quan ly yeu kern thu hut duqc nhung ngudi cd due, cd tai viec to chuc va quan ly tot doanh nghiep Ve co che thudng rieng cho doi ngu giam doc, thdi gian tdi TCT can nghien cuu va van dung quy che thudng cua TCT det may Viet Nam hay co che thudng cua he thdng cac Ngan hang thuong mai Viet Nam Theo quy che thudng giam doc doanh nghiep se duqc thudng cao neu doanh nghiep lam an cd hieu qua, muc thudng duqc xac dinh tu - 10% lqi nhuan de lai cho doanh nghiep sau da nop ngan sach Chinh vi the, doanh nghiep lam an thuc su cd hieu qua thi mot giam doc ' f co the duqc thudng tdi vai chuc trieu dong, tham chi muc thudng len den hang tram trieu dong/nam (Tong giam doc Ngan hang Cong thuong Viet Nam nhan muc thudng 125 trieu dong nam 2005) Rd rang, vdi viec ban hanh co che thudng phat gan quyen lqi cua dpi ngu quan ly vdi hieu qua SXKD cua doanh nghiep la mot nhung chinh sach dai ngo cu the bao dam lqi ich xung dang cho nhung ngudi cd tai nang dem het sue minh de dong gop cho su phat trien cua doanh nghiep noi rieng va nganh noi chung 95 Thu ba la, tien luong thu hut doi vui ddi ngu ky su, cong nhan lanh nghe co trinh cao - ho la luc luong lao dong rat quy cua moi doanh nghiep Bdi hieu suat lao dong ho mang lai la rat ldn Khong nhung the, ho la luc luong dao tao, bd tuc tay nghe cho cac ddi tuong khac Theo tac gia day la luc luong tinh nhue bao dam thang lqi nhiem vu SXKD cua doanh nghiep, do can thiet phai cd che dai ngo thoa dang de nuoi duong, phat huy cao nhat su dong gop cua ho Trong thi trudng sue lao dong san sang mdi chao va tra cho ho muc thu nhap tu 1.000 - 1.500 USD/ngudi/thang thi vdi co che thu nhap cua nganh mdi chi nhan muc luong 5-6 trieu VND/ngudi/thang Do can phai lay tir quy tien thudng, tir lcri nhuan mot khoan de bu luong cho doi tuong va thuc hien bu theo nguyen tac sau day: - Ddi tuong duoc bu phai la nhung cdng nhan, ky su dau dan co kha nang giai quyet moi van de phat sinh tren mang ludi, hang say vdi nghe nghiep, khong ngimg hoc hoi, trau ddi ky nang chuyen mon nghiep vu Viec lua chon phai thuc hien dan chu tir dudi len thong qua hinh thuc bd phieu kin Dinh ky mdi nam binh xet mot lan Sau cd ket qua binh xet tir cac Buu dien tinh, thanh, Hoi dong khoa hoc cua TCT se kiem tra ca ly thuyet va tay nghe de lua chon \ r •> - Muc bii can duoc can nhac tir 100 - 150% tong thu nhap hang thang Theo do, thu nhap cua ngudi duoc bii co the dat duoc tir - 10 trieu VND/ngudi/thang Day la muc thu nhap van chua thuc su xung dang vdi dong gop cua ho nhung van co the chap nhan duoc tai DNNN dieu kien thuc te hien 3.3.2.5 Nang cao trinh ve chuyen mon nghiep vu cho doi ngu lam cdng tac lao dong tien luang Nam su dieu chinh cua Luat Doanh nghiep, hang nam VNPOST phai thuc hien xay dung DGTL va chiu su quan ly ve tien luong cung nhu moi thu nhap khac he thong DNNN Cac san pham dich vu cua TCT deu phai co DMLD va DGTL DGTL duoc xay dung tren co sd DMLD trung binh tien tien cua DN va cac thong so tien luong Nha nude quy dinh Khi thay doi DMLD va cac thdng so tien luong thi thay ddi DGTL 96 ' e A Tien luong va thu nhap cua nguoi lao dong phu thuoc vao khdi luong san r r r \ pham, dich vu, nang suat, chat luong lao dong va hieu qua SXKD Toe tang tien luong phai thap hon toe tang nang suat lao dong Quy khen thuong va phuc loi cua DN phai dupe thuc hien theo quy che quan ly tai chinh va hach toan kinh doanh doi vdi DNNN De thuc hien day du nhiem vu, yeu cau quan ly tien luong va thu nhap thi mot ddi hoi vo cung quan la TCT phai xay dung va cung co dupe bo may nhan sir lam cong tac lao dong tien luong noi chung va cong tac DMLD noi rieng Doi ngu lam cong tac lao dong tien luong phai dupc to chuc va cung co, bo tri dung chuc trach, dupc boi duong thuong xuyen de co du chuyen mon nghiep vu thuc hien day du nhiem vu, yeu cau cua cong tac tham dinh, quan ly DMLD va DGTL 3.3.2.6 Tang cudng kiem tra, kiem soat qua trinh phan phdi thu nhap tai cac dan vi vien cua TCT Quan triet day du quan diem cua Dang ve chinh sach phan phdi thu nhap, thdi gian tdi, ddi hoi VNPOST phai chu dong thuc hien cong tac kiem tra, kiem soat co che phan phdi thu nhap tai cac DN hach toan doc lap va cac DN hach toan phu thuoc vdi nhung noi dung cu the nhu sau: Mot la, trudc thang hang nam, TCT phai tham dinh xong va giao DGTL cho cac DN thuoc quyen quan ly DGTL dupc giao phai gan vdi chi tieu ke hoach san xuat co hieu qua nhat Hai la, viec tham dinh DGTL phai dupc phdi hop vdi co quan chuyen trach cua Bo Lao dong Thuong binh va Xa hoi Ba la, tang cudng kiem tra viec xay dung DGTL, viec huy dong, trich lap va su dung cac nguon quy cua DN, Buu dien tinh ca thuong xuyen, dinh ky va dot r •> r a r xuat De tu thay dupc viec su dung cac nguon quy co dung muc dich, nguyen tac va khdi luong hay khong 97 3.4 Mot so kien nghi voi Nha ninic Tap doan VNPT va Tong Cong ty Buu chinh Viet Nam 3.4.1 Kien nghi voi Nha metre - Nha nudc phai xay dung chinh sach de co muc luong toi thieu linh hoat duoc thudng xuyen dieu chinh gan vdi su thay doi cua dong tien, su tang nang suat lao dong xa hoi va su phat trien cua nen kinh te Muon vay, co so de tinh tien luong toi thieu phai duoc xac dinh mot cach phu hop Moi cong viec, moi linh vuc deu co muc luong toi thieu the hien gia tri toi thieu cua gia tri suc lao dong su dung cong viec Do la muc don gian nhat ma ngudi lao dong lam viec tai linh vuc co the tai san xuat suc lao dong, co the song, nuoi va trang trai chi phi gia dinh Muc luong toi thieu chung, vua phai dua tren cach tiep can dieu tra tien cong, tien luong tren thi trudng la chu yeu, vua phai tiep can muc song toi thieu theo nhu cau cua mot lao dong lam viec gian don nhat dieu kien lao dong trung binh cua xa hoi Chinh vi vay ma muc luong toi thieu can phai duoc dieu r a a chinh kip thdi phu hop vdi nang suat lao dong xa hoi va su truot gia cua dong tien r r \ r r Boi vi tren thuc te, mot nen kinh te co toc tang truong cao, thi chua chac suc A A > A mua cua dong tien tang ma co giam nhieu, suc mua cua dong tien la nhan to chu yeu de danh gia tien cong thuc te Tien cong danh nghia tang nhung tien cong thuc te giam se lam giam kha nang tai tao suc lao dong cua ngudi lao dong - Phat trien thi trudng suc lao dong binh dang Thi trudng suc lao dong la noi thuc hien trao doi hang hoa suc lao dong va cung la noi danh gia hieu qua lao dong z z a z Vi vay, thi trudng suc lao dong rat nhay cam vdi cac van de kinh te xa hoi Do do, viec on dinh va phat trien thi trudng la rat can thiet, Nha nudc co vai trd quan bao dam cong bang xa hoi, bao ve quyen loi ngudi lao dong, nang cao chat luong lao dong, tao cong an viec lam, tham gia thi trudng lao dong quoc te - Trong quan he muc luong thap phai chap nhan mot khoang cach ve su phan tang xa hoi Tren thuc te, quan he muc luong mdi thi muc luong cao nhat co 98 he so la 10, nhu vay chi gap 10 lan nguui co muc luong don gian nhat dieu kien lao dong nhu Trong nguui lao dong don gian nhat chi can du tuoi lao dong, khong co khuyet tat gi ve the chat la co the bao dam duuc duuc, nguui lao dong phuc tap nhu hoc ham giao su phai trai qua rat nhieu qua trinh ton hao ca ve suc luc va thui gian ma khong phai cung dat duuc Neu nhu d muc luong toi thieu la 540.000 dong nhu hien thi chuyen gia cao cap nhat cung chi duuc tra muc luong 5,4 trieu dong/thang mot lao dong co trinh dai hoc lam viec tai mot cong ty lien doanh hien da co muc luong tu - trieu dong/thang - Nha nuoc phai bao dam de tien luong la nguon thu nhap chu yeu cua nguui lao dong Hien thu nhap tu luong cua can bo, cong chuc, vien chuc Nha nuoc chi chiem khoang 50% tong thu nhap cua ho va cua lao dong DNNN la khoang 60%, khu vuc Nha nuoc co muc luong tuong doi thap nhung van co suc hap dan doi voi nhieu lao dong vi tinh on dinh cong viec, muc bao dam ve cac nhu cau co ban cho dui song, duuc dao tao bai ban va dac biet la kiem duuc nhung khoan thu nhap dang ke ngoai luong Giao su Hoang Tuy viet: “Tinh hinh thuc te nhu moi nguui deu biet la cung keu luong thap, nhung cung song dang hoang Vay muc tieu can dat dau can la nang luong de cung song bang luong Ma le phai giai quyet theo huong tich cuc cac nghich ly tren bang cach dieu > r a a r chinh nguon phan phoi de cho tien luong la nguon thu nhap chu yeu” Nhu vay, truoc mat Nha nuoc phai quan ly duuc cac khoan thu nhap ngoai luong va dua no vao luong can lam cho tien luong chiem uu the tuyet doi thu nhap cua nguui r lao dong, thap ty le thu nhap tu cac quy phuc lui mot cach thich hup de dong vien, khich le nguui lao dong - Co co che chinh sach dac thu doi voi lao dong doi du sap xep lai DN Nha nuoc linh vuc Buu chinh 3.4.2 Kien nghi vffi Tap doan Biru chinh Vien thong Viet jNatn - Duy tri co che phu hup de Buu chinh cung hup tac kinh doanh voi Vien thong phat huy lui the cua hai khoi va ho tru cho Buu chinh giai doan dau sau 99 chia tach Ho tro cho hoat dong kinh doanh: Giao them cho VNPOST nhung phan von dau tu tai cac DN khac co kha nang thu loi nhuan cao, de VNPOST kinh doanh co lai du cho nhu cau phat trien ben vung, hoac Tap doan ho tro so tien tuong ung hang nam de VNPOST co du sd loi nhuan toi thieu Tren co so dam bao on dinh va tung buoc cai thien thu nhap cho nguoi lao dong VNPOST - Gan thu nhap voi nang suat, chat luong, hieu qua SXKD mot each phu hop hon mo hinh moi doi voi cac don vi vien Tap doan can phai dua vao cac ket qua hoat dong SXKD cua tung don vi de phan phoi tien luong, tien thuong phat huy manh me vai trd don bay quan cua tien luong, thu nhap nham khuyen khich cac don vi tang nang suat lao dong, cai tien hop ly hoa san xuat - Khac phuc ton tai cua che tien luong hien hanh cd anh hudng true tiep den thang, bang luong cua CBCNV Tap doan 3.4.3 Kien nghi vdi VNPOST va Buu dien tunh Nghe An - Khong ngung phat trien, nang cao hieu qua SXKD, tiep tuc ddi mdi to chuc quan ly SXKD va hoat dong cua cac don vi vien Ddi mdi hoat dong cua cac don vi vien theo muc tieu: “nang suat, chat luong, hieu qua”; day manh lien doanh lien ket dd khai thac loi the ve co sd vat chat, mang ludi, thuong hieu cua VNPOST; nang cao nang luc canh tranh, da dang hoa cac dich vu cung cap tu tao them nhieu viec lam va tang thu nhap cho ngudi lao dong - Can manh dan tung budc ap dung co che tuyen dung can bo quan ly thay cho co che bo nhiem ma lau van dang tri Cung vdi viec tang cudng md rong dao tao doi ngu giam doc lanh nghe, co che thi tuyen hop dong giam doc se gat bo nhung ngudi quan ly yeu kem thu hut duoc nhung ngudi cd due, cd tai •> r yr viec to chuc va quan ly tot doanh nghiep Dong thdi cd co che thudng, phat rieng cho doi ngu giam doc theo chat luong, hieu qua SXKD cua don vi thdi gian tdi - Tang cudng xay dung doi ngu: Dao tao va tai dao tao doi ngu hien cd Dao tao don dau thich hop vdi cac muc tieu phat trien; da dang hoa cac loai hinh 100 dao tao, boi duong Xay dung chinh sach dao tao phu hop de co doi ngu chuyen gia gidi ve kinh te, ky thuat, nghiep vu, doi ngu quan ly kinh doanh gidi mdi truong canh tranh - Vdi Buu dien tinh Nghe An cung nhu cac don vi vien true thuoc VNPOST, can sdm xay dung lai quy che phan phdi thu nhap theo hudng: bo hoan toan luong chinh sach; xay dung each tinh luong can cu vao cac he sd muc phuc tap cong viec, tra luong cho ngudi lao dong theo san pham, theo chat luong va hieu qua lao dong Tuy nhien can cd chinh sach dong vien nhung lao dong lau nam, ghi nhan nhung dong gop, cong hien cua ho thdi gian lam viec tai don vi - Day nhanh phuong an sap xep lai lao dong, giam luc luong lao dong ddi du, trinh thap va thu hut lao dong cd trinh cao, tai co cau lai luc luong iao dong dam bao ty le hop ly gitra: cong nhan lanh nghe, chuyen gia cd trinh chuyen mon cao, doi ngu can bo quan ly gidi - Thuc hien chinh sach dai ngo hop ly dd thu hut tai nang, nguon chat xam va ngoai don vi cho su phat trien cua doanh nghiep 101 KET LUAN Phan phoi la mot bon khau cua qua trinh tai san xuat, dong thoi la mot ba mat co ban cua he thong quan he san xuat Vi vay, phan phoi co mot vi tri, vai tro het suc quan doi vdi su phat trien kinh te - xa hoi Mot co che phan phoi hop ly se tao dong luc to ldn de thuc day su tang truong va phat trien kinh te Tren co so ma giai quyet tot cac van de xa hoi La mot nganh kinh te vdi phuong thuc SXKD dac thu, Buu chinh Viet Nam co vai tro dac biet quan doi vdi su phat trien kinh te - xa hoi cua dat nudc Dap r •> a a ung yeu cau phat trien cua nganh xu the canh tranh, hoi nhap va toan cau hoa, viec lap VNPOST Tap doan Buu chinh Vien thong Viet Nam la viec can thiet va la xu the tat yeu Cung vi the vai trd cua nguon nhan luc tu lau cung da duoc quan tam, co che phan phoi thu nhap ca nhan la dong luc quan cho su phat trien nguon nhan luc Tuy nhien, co che phan phoi thu nhap ca nhan cua VNPOST noi chung va Buu dien tinh Nghe An noi rieng hau nhu van ap dung theo co che cu ban hanh tu nam 2000 mac du da duoc bo sung, sua doi nhieu lan va van ton tai nhieu bat cap Sau chia tach, hoat dong doc lap vdi Vien thong, VNPOST phai doi mat vdi rat nhieu kho khan thach thuc de tien tdi cac muc tieu da duoc xac dinh la can bang thu chi phan kinh doanh nam 2010 va can bang thu chi ca phan kinh doanh va cong ich vao nam 2013 Ngoai cac chinh sach uu dai cua Nha nudc VNPOST phai r A r * r phat huy toi da noi luc bang viec phat huy nhan to nguoi Do phai gap rut hoan thien co che phan phoi thu nhap cho phu hop vdi mo hinh kinh te thi truong, quan triet quan diem, noi dung, yeu cau ve phan phoi cua Dang cong san Viet Nam, ket hop vdi kinh nghiem cua Trung quoc la nudc co nhieu net tuong dong vdi nudc ta, cung nhu van dung co chon loc cac ly thuyet hien dai ve phan phoi cho phu hop vdi qua trinh phat trien nen kinh te thi truong dinh hudng XHCN o Viet Nam 102 Tren ca sd ly luan va thuc tien, tac gia dua nhung quan diem va he thong cac giai phap co ban nham hoan thien co che phan phoi thu nhap ca nhan TCT BCVN noi chung va Buu dien tinh Nghe An noi rieng Noi dung ca ban cua he r r r r thong giai phap da xu ly dung dan, linh hoat mdi quan he phan phoi thu nhap giua Nha nuac, doanh nghiep va ca nhan nguoi lao dong; gan thu nhap vai hieu qua SXKD cua doanh nghiep va cua moi ca nhan doanh nghiep Phan phoi thu nhap ca nhan la van de phuc tap, nhay cam ca ve ly luan va thuc tien, den van chua co cau tra lai thoa dang Mac du tac gia da co nhieu co gang va nhan duoc su giup da tan tinh tu phia cac thay giao, co giao song nhung ket qua a r r r luan van dat duoc mdi chi la ban dau Nhung han che, thieu sot ma luan van mac phai la dieu khong tranh khdi, tac gia rat mong nhan duoc nhung y kien dong gop quy bau cac thay cd giao, cac nha khoa hoc, cac ban dong nghiep va nhung nguoi quan tarn de bo sung hoan thien han ntra de tai 103 DANH MUC • TAI LIEU • THAM KHAO Bo Lao dong - Thuong binh va Xa hoi Tdz lieu hoi thao cai each chinh sach tien luorng thdi ky chuyen ddi d Viet Nam Bo Lao dong - Thuong binh va Xa hoi Tdi lieu hoi thao ve van de doi mdi chinh sach tien luomg d Viet Nam Bo Lao dong - Thuong binh va Xa hoi Cac Thdng tu ve chinh sach lao dong tien luomg, thu nhap cac DN Nha nudc Buu dien tinh Nghe An, Bao cao tong ket cac nam tu 2001 - 2008 Buu dien tinh Nghe An, Bao cao tdi chinh cac nam tic 2001 - 2008 Buu dien tinh Nghe An, Ke hoach phat trien Buu chinh Vien thdng giai doan 2001 - 2005 Buu dien tinh Nghe An, Quy hoach phat trien Buu chinh Vien thdng den nam 2010 va dinh hudng den 2020 r ~ a Mai Ngoc Cubng - Do Due Binh (1994) Phan phdi thu nhap nen kinh te thi trudng NXB Thong ke Tran Kim Dung (1993) “Phuong phap phan phoi thu nhap va tra luong hop z r r ly cac DN ngoai quoc doanh” Tap chi Phat trien Kinh te, so 38 10 Dang cong san Viet Nam (1996) Van kien Dai hoi Dai bieu toan quoc Ian thu VIII, NXB Chinh tri Qudc gia Ha Noi 11 Dang cong san Viet Nam (2001) Van kien Dai hoi Dai bieu toan qudc Ian thu IX, NXB Chinh tri Qudc gia Ha Noi 12 Dang cong san Viet Nam (2005) Van kien Dai hoi Dai bieu toan qudc Ian thu X, NXB Chinh tri Qudc gia Ha Noi 13 Tong Van Dudng (2000) “Ddi mdi co che phan phdi thu nhap va tien luong o Viet Nam” Tap chi Kinh te va Phat trien Sd 40 14 Pham Minh Huan (1999), Tien luang doanh nghiep, thuc Pang tinh hinh va phuomg hudng gidi phap Vu chinh sach Bo Tai chinh Ha Noi r \ r 15 Nguyen Cong Nhu (2003) Van de phan phdi thu nhap Pong cac loai hinh DN d Viet Nam: Thuc trang, quan diem va gidi phap thuc hien NXB Thdng ke Ha Noi 104 16 Nguyen Cong Nhu (2003) “Phan tich Thong ke thu nhap cua nguoi lao dong cac loai hinh DN o Viet Nam” Tap chi Kinh te va Du bao, so 5, Ha Noi 17 Ha Van Hoi (2002) Quan tri nguon nhan luc doanh nghiep Buu chinh Vien thdng Nxb Buu dien Ha Noi 18 Bui Tien Quy, Vu Quang Tho (1997), Chi phi tien luong cua cac DNNN nen kinh te thi trudng; Nxb Chinh tri Quoc gia, Ha noi 19 Luong Xuan Quy (2002) Xay dung quan he san xuat dinh hudng XHCN va y r ' thuc hien tien bo, cong bang xa hoi d Viet Nam NXB Chinh tri Quoc gia 20 Phan Dang Quyet (2005) “Kinh te thi truong va cong bang phan phoi” r r Tap chi kinh te va du bao, so 8, Ha Noi 21 Phan Dang Quyet (2006) “Mot so quan diem ve phan phoi thu nhap nen kinh te thi truong dinh hudng XHCN” Tap chi Kinh te va Du bao so 8, Ha Noi 22 Bui Tat Thang (1999) “Economic Growth and Income Distribution in Vietnam’s social - economic Development”, so 118 23 Thu tudng Chinh phu, Quy hoach phat trien Biru chinh Viet Nam den nam 2010 cua Bo Buu chinh - Vien thong Viet Nam r m ? r 24 Thu tudng Chinh phu, Chien luoc phat trien Buu chinh - Vien thong den nam 2010 va dinh hudng den nam 2020 25 Tong cong ty Buu chinh Vien thong Viet Nam, Chien luoc Hoi nhap va Phat trien den nam 2010 va dinh hudng den 2020 26 Tong cong ty Buu chinh Vien thong Viet Nam Tai lieu hoi nghi trien khai doi mdi quan ly lao dong va thu nhap Thang - 2001 27 Tong cong ty Buu chinh Viet Nam Tai lieu hoi nghi tap huan cong tac quan ly Thang - 2008 28 Tong cuc Buu dien (2001), Doi mdi Buu chinh — Kinh nghiem mot so nudc tren the gidi, Nxb Buu dien, Ha Noi 29 Nguyen Van Tu (2002), Lich su Bim dien Nghe An, Nxb Lao dong, Ha Noi a r 30 Vien Khoa hoc Xa hoi Viet Nam (2005) Toan cau hoa NXB The gidi 105 31 Vien Kinh te Buu dien (2005), Nhung dinh huang doi mdi Buu chinh, Nxb Buu dien, Ha Noi 32 Vien nghien cuu quan ly kinh te trung uong (CIEM), Kinh nghiem cai each doanh nghiep nha nuac cua Dai Loan, Malayxia, Ha Quoc Ha Noi 33 C.Mac, Angghen, Lenin, Stalin (1974), Ban ve phan phoi Nxb Sy that 34 K.Mark Tu Ban - Tap 1, Phdn NXB 35 K.Mark Tu Ban - Tap 1, Phan NXB 36 K.Mark va F.angghen Tuyen tap - Tap II NXB 37 K.Mark va F.angghen Tuyen tap - Tap IV NXB 38 K.Mark va F.angghen Toan tap — Tap NXB 39 K.Mark va F.angghen Toan tap - Tap 25 Phan I NXB 40 K.Mark va F.angghen Toan tap - Tap 25 Phan II NXB r ? y r y 41 M.Keynes (1992) Ly thuyet tong quat ve viec lam, lai suat va tien te NXB Giao Due 42 P.A.Samuelson va W.D.Nordhau Kinh te hoc - Tap Hoc vien Quan he Quoc te 43 P.A.Samuelson va W.D.Nordhau Kinh te hoc - Tap Hoc vien Quan he Quoc te 44 UNDP (2001), Viet Nam huang tai 2010, tap I, Ha Noi 45 Website www.mic.com.vn 46 Website www.vn.pt.vn