摘要
近年来,为了在控制激增的福利成本和满足员工不同的福利需求间取得平衡,弹性福利计划已经成为很多企业福利改革的发展方向。文章对弹性福利计划的基本概念、制约因素和作用效果等方面的研究现状进行了系统的介绍和述评,在分析了弹性福利计划研究现存问题的基础上,提出未来需要加强本土化研究等三个方面问题的探讨。
In recent years, in order to control the rising benefit cost and meanwhile meet the various benefit needs of different employ-ees, flexible benefits plan has been an increasingly popular option for many enterprises. This paper systematically introduces and reviews the related researches on flexible benefit plan, which includes fundamental concepts, constrains and outcomes of flexible benefits plan. After analyzing the existing problems of previous researches on flexible benefits plan, we propose the three directions of further research such as strengthening the localization.
出处
《管理评论》
CSSCI
北大核心
2013年第11期65-73,共9页
Management Review
基金
国家自然科学基金重点项目(71232001)
国家自然科学基金项目(71071064
70871047)
关键词
弹性福利计划
福利偏好
福利满意度
工作绩效
flexible benefits plan, benefits preference, benefit satisfaction, work performance
