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

TRUONG DAI HOC KINH TE Qu6c DAN ♦♦♦ HOANG THI HUONG GIANG DAI HOC KTQD TT THONG TIN TH If VIEN PHONG LU AN AN-TU LIEU DOI MOI CO CHE PHAN PHOI THU NHAP CA NHAN TRONG TONG CONG TY BUU CHINH VIET NAM (LAY VI DU Of BUU DIEN TINH NGHE AN) Chuyen nganh: KINH t! CHINH tri LUAN VAN THAC SY KINH TE* • • 77# Ngicdi hitang dan khoa hoc : TS BUI VAN HUNG HANOI* 2009 MU C LU C • • DANH MUC CAC CHC VIET TAT DANH MUC SO DO, BANG BIEU TOM TAT LUAN VAN MO DAU Chuong 1: LY LUAN CHUNG VE PHAN PHOI THU NHAP CA NHAN CUA DOANH NGHIEP • TRONG NEN KINH TE THI• TRUONG A r 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 1.1.2 Mot so ly thuyet hien dai ve ve phan phoi thu nhap ca nhan nen kinh te thi truong 11 r x x r r 1.2 Nhu-ng van de chung ve phan phoi thu nhap ca nhan va co che phan r \ r phoi thu nhap ca nhan cua doanh nghiep nen kinh te thi truorng 14 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 truong 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 truong 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 truong 17 13 Kinh nghiem doi moi co che phan phoi thu nhap ca nhan cua doanh nghiep u nuoc 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 Bien luc Viet Nam 30 1.3.3 Nhung bai hoc rut cho TCT Buu chinh Viet Nam 33 x A x _ — r A Chuotig 2: THUC TRANG VE PHAN PHOI THU NHAP CA NHAN TRONG TONG CONG TY BUU CHINH VIET NAM 35 2.1 Gioi thieu chiing ve biru dien tinh Nghh An troog hh thhng cua Tong Cong iy bun uhihh Vint Nam 35 2.1.1 Gioi thieu ve TCT Buu chinh Viet Nam 35 2.1.2 Gioi thieu ve Buu dien tinh Nghe An 38 2.2 Thur ioang ve co uhe phan phni ihn nhpp ht nhan ioong TCT BCVN (Lay vi du o’ Bun diUn iinh NghU An) 45 2.2.1 Nhung van de chung ve tien luong va thu nhap nganh BCVT ^5 2.2.2 Thin hinhthuchiencache ppanppoi thhnhap c c nnanu Buudien tinh Nghe An tu 2001 den 2007 55 2.2.3 Thcc trang co che phnn phoi thu nhap ca nhnn d Buu dien tinh Nghe An tu Tong cong ty Buu chinh Viet Nam duoc lap 59 2.3 Nhung nhan xei out oa 67 2.3.1 Nhung tcu buoc dau da dat duoc 67 2.3.2 Nhung ton tai, han che 69 Chuong 3: QUAN DIEM DINH HUONG 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 chnen true pPht trien cha T6nn Conn ty biu chfon VieU iCNm 72 3.1.1 Dinn huUnnpPat tririn BBCT Viet Nam den nam 2210vatam nnhi den 2020 72 3.1.2 Duin huUnhriennddi vvi iInn vucbbu echth 73 3.2 Quan diem din^li huu^n n^m ddi moi cc che phan phoi thu nnap ch ghag ^ong Ting Cong iy Bun cU^gU Vint Naim 74 3.2.1 Phnn phoi thu nhap ca nhnn phai knt hop hai hoa nguyen tac phnn phoi cua CNXH voi nguyen tac phnn phoi cua kinh tn thi truong 74 3.2.2 Phnn phoi thu hhpp ca hhnh phai coi nguoi la chu thn, la trang tnm 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, huong vao muc tieu hieu qua va su phat trien cua doanh nghiep 76 3.2.4 Phan phoi thu nhap la khau thuc hien lpi ich kinh te cua cac nhan to tham gia qua trinh kinh doanh can phai dam bao hai hoa 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 vi mo 79 3.3.2 Cac giai phap vi mo 85 3.4 Mot so kien nghi voi Nha nuoc, Tap doan VNPT va Tong Cong ty buu chinh Viet Nam 97 3.4.1 Kien nghi vdiNha nude .97 3.4.2 Kien nghi voi Tap doan Buu chinh Vien thong Viet Nam 98 3.4.3 Kien nghi voi VNPOST va Buu dien tunh Nghe An 99 KET LUAN 101 DANH MUC TAI LIEU THAM KHAOO 103 DANH MUC CAC CUT 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 nuoc QTL : Quy tien luung DGTL : Dun gia tien luung DMLD : Dinh muc lao dong DANH MUC SO DO, BANG BIEU Sa 2.1: ca cau to chuc 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 mai 43 Bieu so 2.3 Mot so chi tieu ve SXKD va thu nhap tai BD Nghe An nam 2008 67 Bieu so 2.4 Bao hiem xa hoi va Bao hiem y te cua BDT Nghe An nam 2008 67 Bieu 1: Bieu tinh hinh SXKD cua Buu dien tinh Nghe An 2000 - 2007 43 ■ TRUONG DAI HOC KINH TE* QUOC DAN ♦♦♦ HOANG THI HUONG GIANG DOI M(h CO CHE PHAN PHOI THU NHAP CA NHAN ■ TRONG TONG CONG TY BUU CHINH VIET NAM (LAY VI DU 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 mo dau Tinh cap thiet cua de tai: Ngay nay, nude ta dang chuyen sang thdi ky mdi, thdi ky day manh cong nghiep hoa, hien dai hoa, xay dung nen kinh te thi truong dinh hudng xa hoi chu nghia (XHCN) Buu chinh Vien thong la mot nganh kinh te ldn co vai tro het sue quan trong viec day manh cong nghiep hoa, hien dai hoa dat nude Trong giai doan nay, mac du da cd nhieu doi mdi nhung dudng nhu he thong phan phoi thu nhap cua Nganh noi chung cuing nhu co 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 tur nam 2000 van duoc TCT sur dung, mac du da duoc chinh sura nhieu lan da lam anh hudng tieu cue tdi lpi ich vat chat cua phan ldn ngudi lao dong TCT, lam giam nang suat lao dong va chua that su tao duoc dong lure khuyen khich ngudi lao dong, nhat la doi vdi luc r r r 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 dupe dat TCT Buu chinh la gap rut hoan thien he thong phan phoi thu nhap cho phu hop vdi mo hinh kinh te thi truong Vdi y nghia do, ‘‘Doi mdi eff che phan phoi thu nhap Tdng edng ty Biru chinh Viet Nam (lay vi du ff Biru dien tinh Nghe An) ” dupe tac gia chon lam de tai nghien curu cua luan van Tinh hinh nghien ci'ru Phan phoi thu nhap ca nhan DN hoat dong moi truong kinh te thi truong canh tranh lai luon la van de thu hut nhieu su quan tarn cua cac nha nghien curu va cac nha quan ly Nhin chung cac cong trinh nghien curu da tiep can van de dudi cac goc khac Song trudc thuc te TCT BCVN - mot TCT Nha nude hoat dong linh vuc buu chinh mdi chinh thuc di vao hoat dong tur 01.01.2008 thi de tai chua dupe tac gia nao de cap nghien curu Muc dich nghien ctru Qua nghien curu ly luan va co so thuc tien ve co che phan phdi thu nhap ca ii nhan TCT Buu chinh, luan van dua mot so quan diem dinh huong co ban va he thong giai phap chu yeu nham doi moi co che phaa phoi thu nhap TCT BCVN thoi gian tdi Co1 sd ly luan va phuong phap nghien ciru Cff sff ly luan de tai nghien cuu se dua tren cac co so: • - Ly luan kinh te chinh tri Mac - Lenin, tu tuong Hd 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 phoi cua kinh te hoc co dien, kinh te hoc va kinh te hoc phat r 79 ' ' trien hien dai de hinh phuong phap tiep can xay dung co che phan phdi thu nhap noi chung va phan phoi thu nhap ca nhan noi rieng cho mot nganh kinh doanh dich vu cong Phuong phap 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 trim tuong hoa cua kinh te chinh tri hoc, phuong phap khao sat thuc te, phuong phap phan tich, tong hop Doi tu-oug va pham vi nghien ciru cua de tai Doi 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 tir nam 2001 den So lieu phan anh thuc trang phan phoi thu nhap chu yeu tham chieu tir nguon so lieu cua Buu dien tinh Nghe An ■X 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 huong co ban va he thong giai phap chu yeu nham doi moi co che phan phoi thu nhap ca nhan TCT BCVN thoi 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 iii Phan noi dung Chirong LY LUAN • CHUNG VE PHAN PHOI THU NHAP • CA NHAN TRONG NEN KINH TE THI TRLTOHNG DINH HIONG XHCN 1.1 nhlTng van de LY LUAN • co ban ve phan phoi thu NHAP • 1.2.1 Ly luan ve phan phoi theo quan diem Mac - Lenin 1.2.1.1 Lich siirhinh Ly luan ve phan phoi co vi tri quan trong kinh te chinh tri No la van de rong 1cm, lien quan den cac hoat dong kinh te, van hoa, xa hoi cua Nha nuoc va nhan dan lao dong Danh dau cho sir hinh ly luan phan phoi CNXH khoa hoc la tac pham ‘‘Phe phan cuang link Gota” cua C.Mac Day la mot nhung 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 pham nay, C.Mac da phe phan quan diem “phan phoi cong bang”, “tram phan tram lao dong thu dupe” cua ban du thao cuong linh, da chung minh nguyen tac phan phoi cua xa hoi XHCN va Cong san Chu nghia 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 r r r * Thu ba, hoc thuyet phan phoi cua Mac da dem phan phoi thu nhap vao qua trinh san xuat, trao doi, tieu dung cua xa hoi, coi phan phoi la mot mat xich tren day a > r a > r chuyen van hanh cua toan bo nen kinh te, dong thdi da nghien cuu su kiem che va anh hudng cua cac mat xich khac doi vdi phan phdi 91 tuong ung vdi kha nang tai chinh cua TCT va dinh hudng vi mo tir tap doan Huang hoan thien cua chinh sach phan phdi tien luang la tra luang theo khdi luong va chat luong cong viec hoan cua tirng ca nhan va tirng don vi Bon Id, each thuc phan phdi tien luong den ngudi lao dong phai ro rang, minh bach, dun gian, de thuc hien Moi ngudi tai cac khau, cac cong doan, cac cuung vi lam viec khac deu cd the du tinh duuc tien luong cua minh, tren co sd nhung quy che cong khai, dan chu San sang chap nhan sir khac biet ldn ve tien luung can cur vao muc cong hien cua mdi ngudi lao dong vao hieu qua chung cua TCT Nam Id, gian each giua cac bac luong cung mot nghe, cung dong, tire la phan anh duuc sir 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 luung 3.3.2.4 Ddi mai phan phdi tit nguon tien thudng Tien thudng la mot bo phan khong the tach rdi thu nhap cua ngudi lao dong Ddi mdi phuung phap xac dinh nguon tien thudng va phuung phap su dung tien thudng se tac dong ldn den tiem nang lao dong cua ngudi lao dong Mot thuc te ve tien luung va thu nhap cua ngudi lao dong nhieu DN nha nude hien cho thay, tien thudng cd vai trd rat ldn nhan thurc cua ngudi lao dong vai trd tien luung bi giam sut (phan phdi thu nhap tirng ky san xuat, sd tuyet ddi 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 duuc xac dinh tren cu sd hieu qua dat duuc cua SXKD cua DN Hau het cac y kien cua cac nha quan ly kinh te hien deu thdng nhat, tien thudng chiem khoang tir 20 -25 % tdng thu nhap cua ngudi lao dong la hop ly Nhu ‘ ' A vay, tien luung (yeu to dau vao) da duuc xac dinh dung vdi gia ca can bang tren thi trudng lao dong thi nguon tien thudng cung de dang tinh toan chinh xac tir hieu qua SXKD 92 Viec su- dung va phan phdi tien thudng cung can co nhung phuong thuc thich hup, trudc het phai loai bo quan diem coi tien thudng nhu mot khoan tro cap de bo sung cho tien luong Tien thudng duoc phat theo dien binh quan coi nhu mot khoan tro cap khdng phu thuoc vao hieu qua san xuat, lao dong cua tung ca nhan hay tap the, se khdng cd tac dung kich thich ngudi lao dong, ngudi lao dong xem nd nhu rnot khoan tro cap duong nhien hang thang ma khdng can cd mot su cd gang nao Luc vai trd cua tien thudng khdng phat huy tac dung Do vay viec xac dinh quy tien thudng hang nam cua DN phai tuan thu nhung nguyen tac sau: - Xac dinh dung dan cac khoan chi phi de tinh toan dung lpi nhuan cua DN va trich lap quy cd quy khen thudng dupe rd rang Cung can chi rd ca nhan hoac bo phan dong vai trd chinh viec tao nguon tien thudng cua don vi - Xac dinh va cu the hoa cac chi tieu, tieu chuan thudng cho phu hop, dua cac he sd khuyen khich hpp ly vdi cac muc tac dong true tiep hoac gian tiep den viec hinh nguon tien thudng - Tieu chi phan phdi tien thudng va cac muc thudng can phai dupe cong bo cong khai va tuyen truyen sau rong toan DN, cd nhu vay mdi thuc hien triet de vai trd khuyen khich cua tien thudng doi vdi ngudi lao dong Viec tao nguon tien thudng va phan phdi quy tien thudng la mot cong viec phuc tap vi nd dung cham true tiep den ngudi lao dong, den viec danh gia mot ngudi Tien thudng xung dang se mang lai hieu qua lao dong cao va ngupc lai se triet tieu sue sang tao cua ngudi lao dong san xuat Do trien khai cong viec phai can nhac de lua chon phuong an phan phdi quy tien thudng cho hpp ly, hpp tinh, vua dam bao tinh kinh te vira dam bao tinh xa hoi Viec phan phdi tien thudng 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 sd thudng Dieu doi hoi TCT cung nhu cac don vi qua trinh xay dung quy che phan tien thudng phai xac dinh nhieu tieu chi danh gia that cu the va mang tinh 93 khach quan Quy che tra thudng phai theo dung quy dinh cua phap luat, bao dam dan chu, cong bang, cong khai, minh bach, khuyen khich ngudi 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 thudng cang chinh xac va phat huy dung muc dich cua tien thudng Vdi y nghia to ldn do, thdi gian tdi viec doi mdi phan phoi tu nguon tien thudng TCT BCVN nen thuc hien theo hudng sau day: Thu nhat la, thudng nang suat Bao gom cac hinh thuc thudng: Thudng theo chat luong dich vu tot, thudng tang doanh thu, giam chi phi, thudng 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 thudng nham dong vien, khuyen khich su sang tao cua ngudi lao dong Vi tren thuc te tien luong cao de thu hut lao dong va dong vien duoc ngudi lao dong nhung no chi gidi han khuon kho thuc hien theo hop dong lao dong Neu khong co hinh thuc thudng them thi ngudi lao dong chi can thuc hien dung theo hop dong Ngoai ho khdng 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 thudng de khuyen khich, dong vien doi vdi ngudi lao dong co tich dac biet cong hien lao dong vuot muc Day la nguon vat chat dong vien ngudi 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 N0 la nguon thu nhap tu lao dong, nguon thu nhap bao dam cho ngudi lao dong duoc lam giau bang lao dong cua chinh minh Thu hai la, tien thudng 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 hudng thi co che phan phoi thu nhap mdi cua TCT phai tinh den co che thudng 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 vdi hieu qua cua don vi can phai nhan thuc dung dan rang giam doc, 94 can bo quan ly gioi cung phai duoc thudng nhu moi lao dong gioi khac Nguoc lai, giam doc kem coi, can bo quan ly yeu ve trinh de doanh nghiep lam an kem hieu qua cung phai chiu phat ky kuat bang cac hinh thuc cat giam luong, thudng tham chi bai chuc Day la cach 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 co vai tro het suc quan dong gop vao su bai cua doanh nghiep Dan gian xua co cau: “Mot ngudi lo bang mot kho ngudi lam” Viec kiem soat long leo va dai ngo khong thoa dang cho doi ngu se gay nen nhieu tieu cuc 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 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 co duc, co 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 thong cac Ngan hang thuong mai Viet Nam Theo quy che thudng giam doc doanh nghiep se duoc thudng cao neu doanh nghiep lam an co hieu qua, muc thudng duoc xac dinh tu - 10% loi nhuan de lai cho doanh nghiep sau da nop ngan sach Chinh vi the, doanh nghiep lam an thuc su co hieu qua thi mot giam doc - co the duoc 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) Ro rang, vdi viec ban hanh co che thudng phat gan quyen loi cua doi ngu quan ly vdi hieu qua SXKD cua doanh nghiep la mot nhung chinh sach dai ngo cu the bao dam loi ich xung dang cho nhung ngudi co tai nang dem het suc 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 vdi doi 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 Khdng nhung the, ho la luc luong dao tao, bo tuc tay nghe cho cac ddi tuong khac Theo tac gia day la luc luong tinh nhue bao dam thang loi 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 mure 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, tu loi 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 cong nhan, ky su dau dan co kha nang giai quyet moi van de phat sinh tren mang ludi, hang say vdi nghe nghiep, khdng ngirng 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 bo phieu kin Dinh ky mdi nam binh xet mot lan Sau co ket qua binh xet tu cac Buu dien tinh, thanh, Hoi dong khoa hoc cua TCT se kiem tra ca ly thuyet va tay nghe de lira chon - Muc bu can duoc can nhac tir 100 - 150% tong thu nhap hang thang Theo do, thu nhap cua ngudi duqc bu co the dat duoc tir - 10 trieu VND/ngudi/thang Day la muc thu nhap van chua thuc sir xung dang vdi dong gop cua ho nhung van co the chap nhan duoc tai DNNN dieu kien thirc te hien 3.3.2.5 Nang cao trinh ve chuyen mon nghiep vu cho doi ngu lam cong tac lao dong tien luomg Nam sir dieu chinh cua Luat Doanh nghiep, hang nam VNPOST phai thirc hien xay dung DGTL va chiu sur 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 sd tien luong Nha nudc quy dinh Khi thay doi DMLD va cac thong sd tien luong thi thay ddi DGTL 96 Tien luong va thu nhap cua ngudi lao dong phu thuoc vao khoi luong san 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 thudng va phuc loi cua DN phai duqc 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 doi hoi vo cung quan la TCT phai xay dung va cung co duqc bo may nhan su lam cong tac lao dong tien luong noi chung va cong tac DMLD noi rieng \ •> r r Doi ngu lam cong tac lao dong tien luong phai duqc to chuc va cung co, bo tri dung chuc trach, duqc bdi dudng thudng 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 cwang kiem tra, kiem soat qua tr'mh 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, doi 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 duqc giao phai gan vdi chi tieu ke hoach san xuat co hieu qua nhat Hai la, viec tham dinh DGTL phai duqc phdi hqp 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 thudng xuyen, dinh ky va dot xuat De tir thay duqc viec su dung cac nguon quy co dung muc dich, nguyen tac va khoi luqng hay khong 97 3.4 Mot so kien nghi vdi Nha nuoc, Tap doan VNPT va Tong Cong ty Buu chinh Viet Nam 3.4.1 Kien nghi vdi Nha nude - Nha nude phai xay dung chinh sach de co muc luong tdi thieu linh hoat dupe 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 sd de tinh tien luong tdi thieu phai dupe xac dinh mot each phu hpp Mdi cong viec, mdi linh vuc deu phai cd muc luong tdi thieu the hien gia tri tdi thieu cua gia tri sue lao dong su dung cong viec Do la muc don gian nhat ma ngudi lao dong lam viec tai linh vuc cd the tai san xuat sue lao dong, cd the song, nuoi va trang trai chi phi gia dinh Muc luong tdi thieu chung, vua phai dua tren each tiep can dieu tra tien cong, tien luong tren thi trudng la chu yeu, vira phai tiep can muc song tdi 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 tdi thieu can phai dupe dieu chinh kip thdi phu hpp vdi nang suat lao dong xa hoi va su trupt gia cua dong tien Boi vi tren thuc te, mot nen kinh te cd toe tang trudng cao, thi chua chac sue mua cua dong tien tang ma cd giam nhieu, sue mua cua dong nhung tien cong thuc te giam se lam giam kha nang tai tao sue lao dong cua ngudi lao dong - Phat trien thi trudng sue lao dong binh dang Thi trudng sue lao dong la noi thuc hien trao ddi hang hda sue lao dong va cung la noi danh gia hieu qua lao dong Vi vay, thi trudng sue lao dong rat nhay cam vdi cac van de kinh te xa hoi Do do, viec dn dinh va phat trien thi trudng la rat can thiet, Nha nude cd vai tro quan bao dam cong bang xa hoi, bao ve quyen lpi ngudi lao dong, nang cao chat lupng 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 each ve su phan tang xa hoi Tren thuc te, quan he muc luong mdi thi muc luong cao nhat cd 98 he so la 10, nhu vay chi gap 10 lan nguoi co muc luong don gian nhat dieu kien lao dong nhu Trong ngudi lao dong don gian nhat chi can du tuoi lao dong, khdng co khuyet tat gi ve the chat la co the bao dam duoc duoc, ngudi lao dong phuc tap nhu hoc ham giao su phai trai qua rat nhieu qua trinh ton hao ca ve sue luc va thdi gian ma khdng phai cung dat dupe Neu nhu d muc luong tdi thieu la 540.000 dong nhu hien thi chuyen gia cao cap nhat cung chi duoc 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 nudc phai bao dam de tien luong la nguon thu nhap chu yeu cua ngudi lao dong Hien thu nhap tu luong cua can bo, cong chuc, vien chuc Nha nudc 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 sue hap dan doi vdi nhieu lao dong vi tinh on dinh cong viec, muc bao dam ve cac nhu cau co ban cho ddi song, dupe dao tao bai ban va dac biet la kiem dupe nhung khoan thu nhap dang ke ngoai luong Giao su Hoang Tuy viet: “Tinh hinh thuc te nhu moi ngudi 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 hudng tich cue cac nghich ly tren bang each dieu chinh nguon phan phdi de cho tien luong la nguon thu nhap chu yeu” Nhu vay, trudc mat Nha nudc phai quan ly dupe cac khoan thu nhap ngoai luong va dua no vao luong Can lam cho tien luong chiem uu the tuyet doi thu nhap cua ngudi lao dong, thap ty le thu nhap tir cac quy phuc lpi mot each thich hpp de dong vien, khich le ngudi lao dong A ' r ' - Cd co che chinh sach dac thu ddi vdi lao dong ddi du sap xep lai DN Nha nudc linh vuc Buu chinh 3.4.2 Kien nghi vdi Tap doan Buu chinh Vien thong Viet Nam - Duy tri co che phu hpp de Buu chinh cung hpp tac kinh doanh vdi Vien thong phat huy lpi the cua hai khoi va ho tro 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 so loi nhuan toi thieu Tren co so dam bao on dinh va tung buoc cai thien thu nhap cho ngubi lao dong VNPOST - Gan thu nhap vbi nang suat, chat luong, hieu qua SXKD mot each phu hop hon trohg mo hinh moi doi vdi cac don vi vien Tap doan can phai dya vao cac ket qua hoat dong SXKD cua tung don vi de phan phdi tien luong, tien thudng phat huy manh me vai tro don bay quan cua tien luong, thu nhap nham khuyen khich cac don vi tang nang suat lao dong, cai tien hop ly hda san xuat - Khac phuc ton tai cua che tien luong hien hanh co anh hudng true tiep den thang, bang luong cua CBCNV Tap doan 3.4.3 Kien nghi vdi VNPOST va Biru dien tunh Nghe An - Khong ngirng phat trien, nang cao hieu qua SXKD, tiep tuc doi mdi to chuc quan ly SXKD va hoat dong cua cac don vi vien Doi mdi hoat dong cua cac don vi vien theo muc tieu: “nang suat, chat luqng, hieu qua”; day manh lien doanh lien ket de khai thac lqi 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 ngubi lao dong - Can 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 cubng md rong dao tao doi ngu giam doc lanh nghe, co che thi tuyen hqp dong giam doc se gat bo nhung ngubi quan ly yeu kern thu hut duqc nhung ngubi co due, co tai r \ r viec to chuc va quan ly tot doanh nghiep Dong thbi co co che thubng, phat rieng cho dpi ngu giam doc theo chat luqng, hieu qua SXKD cua don vi thbi gian tdi - Tang cubng xay dung doi ngu: Dao tao va tai dao tao doi ngu hien co Dao tao don dau thich hqp vdi cac muc tieu phat trien; da dang hoa cac loai hinh 100 dao tao, boi dudng 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 trudng canh tranh - Vdi Buu dien tinh Nghe An cung nhu cac don vi vien true thuoc VNPOST, can sum 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 lupng 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 lupng lao dong ddi du, trinh thap va thu hut lao dong cd trinh cao, tai co cau lai luc lupng lao dong dam bao ty le hpp ly giua: cong nhan lanh nghe, chuyen gia cd trinh chuyen mon cao, dpi ngu can bo quan ly gidi - Thuc hien chinh sach dai ngo hpp ly de 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 thdi la mot ba mat co ban cua he thong quan he san xuat Vi vay, phan phoi co mot vi tri, vai trd het sue quan ddi vdi su phat trien kinh te - xa hoi Mot co che phan phdi hop ly se tao dong luc to ldn de thuc day su tang trudng va phat trien kinh te Tren co sd ma giai quyet tot cac van de xa hoi La mot nganh kinh te vdi phuong thuc SXKD dac thu, Buu chinh Viet Nam cd vai trd dac biet quan ddi vdi su phat trien kinh te - xa hoi cua dat nudc Dap A 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 thidt va la xu the tat yeu Cung vi the vai trd cua nguon nhan luc tu lau cung da dupe quan tam, co che phan phdi thu nhap ca nhan la dong lire quan cho su phat trien nguon nhan luc Tuy nhien, co che phan phdi 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 tir nam 2000 mac du da dupe bo sung, sua ddi nhieu lan va van ton tai nhieu bat cap Sau chia tach, hoat dong doc lap vdi Vien thong, VNPOST phai ddi mat vdi rat nhieu kho khan thach thuc de tien tdi cac muc tieu da dupe 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 phat huy tdi da noi luc bang viec phat huy nhan td ngudi Do phai gap rut hoan thien co che phan phdi thu nhap cho phu hpp vdi md hinh kinh te thi trudng, quan triet quan diem, noi dung, yeu cau ve phan phdi cua Dang cong san Viet Nam, ket hpp vdi kinh nghiem cua Trung quoc la nudc cd nhieu net tuong dong vdi nudc ta, cung nhu van dung cd chon loc cac ly thuyet hien dai ve phan phdi cho phu hpp vdi qua trinh phat trien nen kinh te thi trudng dinh hudng XHCN d Viet Nam 102 Tren co so 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 co ban cua he thong giai phap da xu ly dung dan, linh hoat moi quan he phan phoi thu nhap giua Nha nudc, doanh nghiep va ca nhan ngudi lao dong; gan thu nhap vdi 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 ldi thoa dang Mac du tac gia da co nhieu co gang r va nhan duoc su giup dd tan tinh tu phia cac thay giao, co giao song nhung ket qua a luan van dat duoc mdi chi la ban dau Nhung han che, thieu sot ma luan van mac phai la dieu khong tranh khoi, tac gia rat mong nhan duoc nhung y kien dong gop quy bau cac thay co giao, cac nha khoa hoc, cac ban dong nghiep va nhung ngudi quan tam de bo sung hoan thien hon nua de tai 103 DANH MUC • TAI LIEU • THAM KHAO Bo Lao dong - Thuong binh va Xa hoi 7uz lieu hoi thao cai each chinh sach tien luong thoi ky chuyen doi d Viet Nam Bo Lao dong - Thuong binh va Xa hoi Tdi lieu hoi thao ve van de doi moi chinh sach tien luong d Viet Nam Bo Lao dong - Thuong binh va Xa hoi Cac Thong tu ve chinh sach lao dong tien luong, thu nhap cac DN Nha nude Buu dien tinh Nghe An, Bao cao tdng ket cac nam tir 2001 - 2008 Buu dien tinh Nghe An, Bao cao tdi chinh cac nam tir 2001 — 2008 Buu dien tinh Nghe An, Ke hoach phat trien Biru chinh Vien thong giai doan 2001 - 2005 Buu dien tinh Nghe An, Quy hoach phat trien Buu chinh Vien thong den nam 2010 vd dinh huong den 2020 Mai Ngoc Cuong - Do Due Binh (1994) Phan phoi thu nhap nen kinh te thi trudng NXB Thong ke Tran Kim Dung (1993) “Phuong phap phan phdi thu nhap va tra luong hop ly cac DN ngoai quoc doanh” Tap chiPhat trien Kinh te, so 38 r \ 10 Dang cong san Viet Nam (1996) Van kien Dai hoi Dai bieu toan quoc lan thu VIII, NXB Chinh tri Quoc gia Ha Noi 11 Dang cong san Viet Nam (2001) Van kien Dai hoi Dai bieu toan quoc lan thu IX, NXB Chinh tri Qudc gia Ha Noi ? r 12 Dang cong san Viet Nam (2005) Van kien Dai hoi Dai bieu toan quoc lan a thu X, NXB Chinh tri Quoc gia Ha Noi 13 Tdng Van Duong (2000) “Ddi mdi co che phan phdi thu nhap va tien luong o Viet Nam” Tap chi Kinh te vd Phat trien Sd 40 14 Pham Minh Huan (1999), Tien luong doanh nghiep, thuc trang tinh hinh vdphuong hudng gidiphap Vu chinh sach Bo Tai chinh Ha Noi 15 Nguyen Cong Nhu (2003) Van de phan phdi thu nhap cac loai hinh DN d Viet Nam: Thuc trang, quan diem vd gidi phap thuc hien NXB Thong ke Ha Noi 104 16 Nguyen Cong Nhu (2003) “Phan tich Thong ke thu nhap cua ngubi lao dong cac loai hinh DN b Viet Nam” Tap chi Kinh te va Dir bao, so 5, Ha Noi A 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 luomg 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 thuc hien tien bo, cong bangxa hoi d Viet Nam NXB Chinh tri Quoc gia 20 Phan Dang Quyet (2005) “Kinh te thi truong va cong bang phan phdi” 7up 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”, sb 118 •> r 23 Thu tuong Chinh phu, Quy hoach phat trien Buu chinh Viet Nam den nam 2010 cua Bo Biru chinh - Vien thdng Viet Nam 24 Thu tuong Chinh phu, Chien lucre phat trien Bum chinh - Vien thdng den qam 2010 va dinh hudng den nam 2020 25 Tong cong ty Buu chinh Vien thong Viet Nam, Chien lucre Hoi nhap va Phat ■> r r 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 tdp huan cong tac quan ly Thang - 2008 28 Tong cue Buu dien (2001), Doi mdi Bum chinh - Kinh nghiem mot sd nudc tren the gidi, Nxb Buu dien, Ha Noi 29 Nguyen Van Tu (2002), Lich su Buu dien Nghe An, Nxb Lao dong, Ha Noi 30 Vien Khoa hoc Xa hoi Viet Nam (2005) Toan cau hod NXB The gidi 105 31 Vien Kinh te Buu dien (2005), Nhung dinh hudng doi mdi Buu chinh,, Nxb Buu dien, Ha Noi 32 Vien nghien cuu quan ly kinh te trung uong (CIEM), Kinh nghiem cai cach doanh nghiep nha nudc cua Dai Loan, Malayxia, Ha Quoc Ha Noi 33 C.Mac, Angghen, Lenin, Stalin (1974), Ban vephan phdi Nxb Su that 34 K.Mark Tu Ban - Tap 1, Phdn NXB 35 K.Mark TuBan — 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 ■> \ r \ 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 hudng tdi 2010, tap I, Ha Noi 45 Website www.mic.com.vn 46 Website www.vnpt.vn