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1、 I 摘 要薪酬是一个相当复杂的社会经济现象，它不仅关系到个人利益，更牵涉到整个组织乃至整个国家的经济发展。因此，一个多世纪以来，薪酬问题一直是经济学界和管理学界关注的热点问题。今天，薪酬管理已成为现代人力资源管理的重要组成部分。在员工心目中，薪酬不仅仅是自己的劳动所得，它在一定程度上还代表着员工自身的价值，代表企业对员工工作的认同，代表了员工个人能力、品性和发展前景。所以，薪酬不仅仅是金钱激励，实质上已成为企业激励机制中一种复杂的激励方式，隐含着成就激励、地位激励等。科学合理的薪酬方案能够从多角度激发员工强烈的工作欲望，成为员工全身心投入工作的主要动力之一。同时，薪酬也不再仅仅是简单的对员工
2、贡献的承认和回报，更成为公司战略目标和价值观转化的有力推动工具。因此，建立一个多方共赢、满意度高的薪酬方案是每一个企业进行薪酬设计时的初衷和愿望。如何设计和建立合理的薪酬方案，如何将薪酬方案与企业战略相结合，如何使薪酬真正成为企业中一种重要的激励因素？这些都是人力资源管理者需要解决的问题。本文就以上述问题为出发点，在对薪酬理论进行研究和探讨的基础上，以 GW 工程公司薪酬改革方案建立工作的全过程操作实例为依托，详细分析薪酬决定因素的权衡、薪酬方案的选择和制定以及方案实施工具和方法的取舍等环节的工作，对 GW 工程公司薪酬改革的全过程及新方案予以了全面、真实的再现。希望能为薪酬理论在企业中的实际
3、应用提供有益的探索和借鉴。GW 工程公司是一个转型中的国有企业，本次实施的薪酬改革也可以看作是转型中的国有企业的在薪酬管理方面的探索。笔者有幸参与了 GW 工程公司薪酬改革的全过程，并参与了薪酬方案的设计，依据 GW 工程公司的实践写就本文，供有同样管理实践的企业参考实施。关键词：薪酬、薪酬方案、绩效管理、激励 II ABSTRACTCompensation is a very complicated social economic phenomenon.It is not only related to personal interest,but also refers to the who
4、le organization and the whole nations economic development.Therefore,more than one centuries,compensation problem is always the hot problem which economic academe and managerial academe concern.Nowadays,compensation management has become a very important part of modern Human Resource Management.In e
5、mployees mind, compensation is not only their payment to work.It is also on behalf of employees value,the recognition of enterprises to their employees along with employees power,characteristics and prospects.Thus, compensation is not only the cash motivation.In fact it has become a complicated moti
6、vation method in the companys motivation system,including success motivation and position motivation.Scientific and reasonable compensation programme can blaze the employees strong working desire and be one of the main drive of emplyees fully devotion to their work.Meanwhile,compensation is not only
7、 the simple recognition and rewards to the employees contribution.It has been a powerful pushing facility of the companys strategy and value form.After all,establishing a win-win and high-satisfaction compensation programme is the original intention of a company which begin to design the compensatio
8、n programme.How to design and establish the suitable compensation programme,how to combine the companys strategy with the compensation programme,how to make compensation be the motivation factor?These are all the problems that the compensation managers need to solve.This thesis will base on these pr
9、oblems.Firstly it will introduce some useful compensation theories,and then depending on the experience of establishing new compensation programme for GW Project Company,this thesis will carefully analyzes the choices of compensation factors,the choices of compensation programmes and the choices of
10、actualization facilities and methods.In this thesis,it gives a full-scale description of the compensation reform III course and the new compensation programme of GW Project Company ,hoping that it will provide some useful explorations for the other enterprises.GW Project Company is a transitional st
11、ate-owned enterprise.This compensation reform can be considered as the useful exploration of transitional state-owned enterprise in Compensation Management.I fortunately took part in the whole course of GW Project Companys Compensation Reform and the designation of the compensation programme.Based o
12、n the practical experiences,I wrote this thesis,trying to do some theoretical and practical research work on this kind of companys compensation reform.Key words：Compensation, Compensation Programme, Performance Management, Motivation IV 目 录第一章第一章 概概 述述.11.1GW 工程公司简介.11.2 研究的基本思路和文章的结构体系.4第二章第二章 薪酬设计理论综述薪酬设计理论综述.62.1 薪酬含义的界定.62.1.1 薪酬的定义.62.1.2 薪酬的构成.62.1.3 薪酬的功能.82.2 薪酬设计的基础理论.92.2.1 分享经济理论.102.2.2 整体薪酬理论.102.2.3 薪酬公平理论.112.2.4 薪酬激励理论.112.3 薪酬方案的分类.
