对企业人工成本进行了概述,同时分析了企业人工成本管理的积极性不高、缺乏完善的人工成本控制制度以及企业人工成本控制方法相对落后等当前企业人工成本管理存在问题,并提出了明确人工成本核算范围、合理分配工种和人力资源以及科学构建工资分配制度等基于财务角度的企业人工成本控制有效途径,以期为基于财务角度的企业人工成本控制提供一些参考,提升企业人工成本管理效率,为企业带了更大经济效益。 At the same time, it analyzes the existing problems such as low labor enthusiasm of labor cost management, lack of perfect labor cost control system and relatively backward labor cost control methods, and puts forward a clear labor cost Accounting range, reasonable allocation of jobs and human resources and the establishment of a scientific salary distribution system based on the financial point of view of the effective control of labor costs in order to provide some reference for the control of labor costs based on the financial point of view to enhance the efficiency of labor cost management for enterprises With greater economic benefits.