摘要自2008年金融次贷危机以后，国际航运业出现巨大震荡，业界巨头纷纷陷入困兽之境。以国内航运巨头中远集团为例，2008年后因连续2年亏损近百亿人民币成为国内首家被ST的国有企业，之后也即波动幅度巨大，2017年初更是公告2016会计年度预计亏损99亿元人民币。作为国民经济命脉，航运业发展影响社会各生产单元间的有效流通性，分析巨额亏损原因，寻求应对措施成为当务之急。本文运用人力资源成本管理理论，通过分析现有文献及数据了解国有企业目前如人力资源成本管理现状。并通过建立数据模型，着重分析中国远洋集团人力资源成本管理体系中存在的问题，以求寻找应对其财务巨亏的措施，促进企业平稳发展。通过对国有企业现有人力资源成本管理的研究，有助于发现国有企业内部共性问题，促进国有企业求稳定企业营业成本，均衡收支匹配，通过有效管理手段实现企业效益，以更好的状态去面对“一带一路”发展战略所带来的新机遇。本文共分为6章，首先介绍本论文的研究背景及意义，简要阐述目前国内外人力资源成本管理方面的相关文献，然后介绍了目前国有企业人力资源成本管理的存在的一些问题，还论述了加强国有企业人力资源成本管理的重要意义。再通过对中国远洋人力资源成本管理方面的分析，构建起了人力资源成本管理体系模型，进行了实证分析，并对构建的人力资源成本管理体系模型进行了评价，最后对具体应用过程提出了一些建议。关键词：人力资源；成本管理；国有企业现状）AbstractSincethe2008financialsubprimemortgagecrisis,theinternationalshippingindustryhasahugeshock,theindustrygiantshavefallenintotheshelteroftheenvironment.COSCOGroup,thedomesticshippinggiant,becametwoconsecutiveyearsoflossofnearly10billionRMBafter2008,whichbecamethefirstSTstate-ownedenterprises.Atthebeginningof2017,COSCOannouncedthatthe2016fiscalyearisexpectedtolossof9.9billionRMB.Asthelifelineofthenationaleconomy,thedevelopmentoftheshippingindustryaffectstheeffectivecirculationbetweenthevariousproductionunitsofthesociety,analyzesthecausesofhugelossesandseekstobecomeatoppriority.Inthispaper,thewriteruseshumanresourcescostmanagementtheory,throughtheanalysisofexistingliteratureanddatatounderstandthestatusofstate-ownedenterprisessuchashumanresourcescostmanagement.Andthroughtheestablishmentofdatamodel,thewriterfocusontheproblemaboutthehumanresourcescostmanagementsystemofCOSCOGrouptofindaresponsetoitsfinancialhugelossesmeasures,whichinordertopromotethesmoothdevelopmentofenterprises.Throughthestudyoftheexistinghumanresourcecostmanagementofstate-ownedenterprises,itishelpfultodiscovertheinternalproblemsofstate-ownedenterprisesandpromotetherationalandstandardizeddevelopmentofhumanresourceswithinstate-ownedenterprisesandsaveeconomiccosts.Thepurposeoftheanalysisistostabilizethebusinesscostoftheenterprise,balancethepaymentsandrevenue,andrealizetheenterpriseefficiencythrougheffectivemanagement,andfacethenewopportunitybroughtbythedevelopmentstrategyof"alltheway"inabetterstate.Thispaperisdividedintosixchapters,firstlyintroducedtheresearchbackgroundandsignificanceofthispaper,brieflydescribesthecurrentdomesticandinternationalhumanresourcescostmanagement2）relatedliterature,andthenintroducedthecurrentstate-ownedenterprisehumanresourcecostmanagementproblems.TheImportanceofStrengtheningHumanResourceCostManagementinState-ownedEnterprises.AndthenthroughtheanalysisofCOSCO'shumanresourcecostmanagement,thispaperconstructsthemodelofhumanresourcecostmanagementsystem,carriesontheempiricalanalysis,andevaluatestheconstructedhumanresourcecostmanagementsystemmodel,andfinallyputsforwardsomesuggestionsontheconcreteapplicationprocess.Keywords:H...
