1、文献信息：作者：Lambert S期刊：European Management Journal；第 2 卷，第 1 期，p:31-39，2016原文：The research of enterprises compensation system designLambert SAbstractMany enterprises in early infancy, and is not very focus on the compensation system of enterprise management, in the meantime, business owners and employe
2、es together, to focus on business improvement, and improve enterprise profitability is beneficial to stable aspect of the company, but few for personal interests of the gain and loss. With the constant development of the companys business, to enhance corporate profitability, injustice gradually incr
3、eases of the internal employees about pay. To analyze the main cause of this phenomenon, the result is a level of compensation management did not keep pace with the development of the enterprise, improve employee turnover rate leads to good, it will seriously restrict the healthy development of the
4、enterprise.Key words: Salary system; Human resources; Analysis1 IntroductionAt present, the role of human resources in enterprises has been raised to the height of the strategic. In some enterprise human resources management departments are made by the original auxiliary functional departments, to b
5、ecome the enterprise strategic sectors. But the enterprise to discover talents, cultivating talents and talent to the enterprise to create value, but need to have a set of scientific compensation system to protect. Nowadays compensation management has become the core content of enterprise human reso
6、urces management, has been closely related with the enterprise human resources development strategy management elements. Reasonable and effective compensation system can not only effectively stimulate staffs work enthusiasm and initiative, also can attract and retain talented staff to stay in the en
7、terprise. The focus of modern enterprise management emphasis on “people“ as the center of enterprise management, enterprise to establish reasonable and effective compensation system can improve the staffs work enthusiasm and fundamentally to ensure that the enterprise human resources advantage, and
8、then into foreign enterprises core competitiveness. This shows that the compensation system is an important part of enterprise development. Scientific and reasonable salary system can fully mobilize enthusiasm and creativity of employees, improve the overall competitiveness of enterprises, and promo
9、te enterprise rapid, healthy and sustainable development. Research and discusses the problems existing in the compensation system and faults, at the same time using the compensation theory knowledge, combined with the characteristics of the enterprise management and strategic development direction f
10、or improving scheme, and compensation system optimization design. 2 Literature reviewThe study of compensation mainly from the macro point of view, focus on what distribution, not involved in the enterprise specific compensation problem to be solved is how to, and management is to solve the problem
11、of compensation from the Angle of the micro in management, research on compensation system of the earliest can be traced back to the robot science management theory “.On the contrary, le compensation from the perspective of human resource management research, and the compensation system design is di
12、vided into five steps: salary survey, job evaluation, determine the compensation level, level pricing and to determine the frequency of pay. In the above five steps, job evaluation and job evaluation is an important work in compensation system design, so the research on compensation, many scholars h
13、ave focused on the job evaluation, like griffin Hagen puts forward the hierarchical classification, mind ray, lot basis points method was proposed, Arthur Yang alignment method was proposed, the fundamental, puts forward the factors comparison method and so on. However, as the change of The Times, t
14、he study of compensation has not only stayed on the attention to improve the production efficiency of enterprises, but beginning the study of compensation on promoting the development of enterprises. So, in Ed Lawler, 1971 book “compensation and enterprise development“, will pay linked with enterpri
15、se development are put forward. In recent years, with the change of business environment, on the basis of post, post and internal balance of the old compensation system can not adapt to the development of the enterprise needs. So, the new compensation system needs to emphasize the connection between
16、 the employees and the companys performance, to ensure that the compensation of each element: the base pay, variable pay and indirect salary for the performance of the work of enterprise. In addition, compensation of the role is also far more than just stay in enhances the enterprise the product yie
17、ld and quality of traditional performance function. It can also build the enterprise culture, forming a community of interests with employees, strengthen customer service, and establish the work team and the implementation of the strategic shift and so on.Japanese enterprise salary incentive system
18、of annual work is primarily a lifetime employment, namely seniority salary model. Lifetime employment system of annual work has the following two characteristics: one is belong to a kind of loan relationships between companies and employees. Before the age of 40 staff will try to lower the salary of
19、 the employee in the enterprise, so the salary increase rate is far lower than the growth of labor productivity, in a sense, that is, enterprises in the employees wages. But once you reach a certain age, because employees after the labor of the best years of such as after age 50, in contrast to the
20、previous wage growth is far higher than the labor productivity, then you can calculate as enterprises in the employee before the age of 50 lent. It is in Japanese companies employees proportion of post wages very few, but all kinds of the humanization of subsidies and benefits a lot. In recent years
21、, the Japanese enterprise salary incentive mode appeared in the new change, namely adopt the composite and the ability to post salary incentive mode. Complex salary incentive mode is the enterprise according to the staff of all kinds of differences such as: length of service, identity, education, et
22、c, to make different compensation mode. Position salary pattern by degree, ability, performance, and post salary of four parts, this model realized based on the performance of it, namely basic salary plus performance pay, this model is to enjoy the advantages of the annual salary of employees for ma
23、ximum play to the enthusiasm and efforts to achieve the established objectives.3 The concept and classification of compensation3.1 The concept of compensationCompensation and the name of the concept with The Times change and the development of society and the deepening of enterprise management, and
24、constantly get rich. A pay, is refers to the organization to its employees, including their implementation performance, effort, time, and in such aspects as knowledge, skills, experience and creation, enterprises pay the corresponding reward or recognition. It refers to the employees for employed va
25、rious forms of economic income and tangible services and benefits. The nature of the compensation is a fair deal or exchange relations, is staff to its place unit assignment of the right to use their labor or services to get paid.3.2 The classification of the compensationFrom the perspective of the
26、overall access method of compensation, compensation can be divided into two types: the economy and the economy. Economy compensation refers to the enterprises in the form of direct or indirect monetary pay staffs. Giving direct forms include fixed salary, bonus and allowance, etc. Indirectly paid ma
27、inly for various forms of benefits, such as all kinds of medical treatment, endowment insurance, it is on-the-job learning, paid vacation, etc. The economical compensation by enterprise culture, work environment and honor brings a kind of spiritual reward employees, like challenging and competitive
28、work and the sense of mission and sense of accomplishment, corporate reputation to the promotion of the position of the employees social image and etc., the economic compensation, dont need to increase what currency cost, but can give employees bring spiritual achievement and honor, to some extent t
29、he economy compensation can motivate staffs work enthusiasm. So the economic compensation is very important, because money and material cant replace a with trust, happy, meaningful, organizational environment filled with opportunities, also cant meet the needs of people to realize self value, so the
30、 material cant defects shall by the spirit of benefits to make up for. When the organic combination of economic compensation and economical compensation supplement each other, will be multiplied compensation function. But since the non-economic compensation has no fixed standard, implement the diffi
31、culty is bigger, need to have higher levels of management.4 Related theories4.1 Incentive theoryWith enterprise management especially to pay attention to and in-depth research on enterprise human resources, the more people feel the reasonable compensation system for employees of incentive effect is
32、very obvious, because it can improve the staffs working enthusiasm, improve work enthusiasm and work efficiency, at the same time, due to the reasonable compensation, people in daily life, life safety, social recognition, self development and other requirements are satisfied. Scientific and reasonab
33、le compensation system and its management mechanism and the incentive is a benign interaction between the process. During this time the starting point of analysis and research of the compensation system from the demand of the enterprise staff perspective, this is precisely and relationships of enter
34、prise human resources management, compensation management are closely linked. So the incentive theory is the foundation of the compensation management theory. Motivation is to pay one of the most important functions of many functions. Incentive theory now are mainly represented by American behaviora
35、l scientist mallows hierarchy of needs, American psychologist he dual factors theory, Buddha long expectancy theory, equity theory of Adams.4.2 The trend of development(1) The comprehensive compensation systemPay is not a pure form of currency, it also includes spiritual incentives, such as superior
36、 working conditions, good working environment, training opportunities, promotion and so on, and lay particular stress on any one party will create a deviation compensation management. Many enterprises for mental compensation ignored for a long time, and the implementation of the spiritual compensati
37、on lacks a system of perfect system.(2) Broadband pay structureBroadband salary structure is in line with organizational flattening, this kind of pay structure to reduce wage level, can cross between wage and various job grade. Broke the traditional pay structure maintained by hierarchy, is helpful
38、for enterprises to guide employees will focus from promotion or salary level of promotion to the personal development and the improvement of ability. Traditional, equivalent exchange as the core of the employee compensation management scheme is being people-oriented “humanized, to employee participa
39、tion and potential development as the goal of the management plan. The difference is compensation design. The differentiation of compensation design is made by the compensation of differentiation.译文企业薪酬体系设计研究Lambert S摘要许多企业在初期的起步阶段,并不是很专注于企业的薪酬体系管理,而是重视与员工共同奋斗,把重点放在业务改进、提升企业的盈利水平等有利于公司稳定的方面,反而很少考虑个人
40、的利益得失。随着公司业务的不断发展壮大,企业盈利能力的不断增强,内部员工对薪酬的不公平感也逐渐增加。造成这一现象的主要原因是薪酬管理的水平没有保持与企业的发展同步,导致优秀员工离职率不断提高,这将严重制约企业的健康发展。关键词：薪酬体系；人力资源；分析1 引言当前，人力资源的作用在企业里被提高到战略的高度,在一些企业里人力资源管理部门都由原来的功能性辅助部门,转而成为企业战略性部门。但是企业要发现人才、培养人才并使人才给企业创造出价值,却需要有一整套科学的薪酬体系来保障。如今薪酬管理已成为企业人力资源管理的核心内容,已经成为与企业人力资源开发战略紧密相联的管理要素。合理有效的薪酬体系不仅能有效
41、激发员工的工作积极性与主动性,还能吸引和留住优秀的员工留在企业里。现代企业管理的重心强调“人”为中心的企业管理,企业建立合理有效的薪酬体系能提高员工的工作积极性,从根本上保证企业人力资源的的优势,进而转化为企业对外的核心竞争力。这表明薪酬体系是企业发展的重要组成部分。科学合理的薪酬体系可以充分调动员工的积极性与创造性,提高企业的整体竞争力,促进企业快速、健康和可持续发展。研究与探讨了薪酬体系存在的问题与缺点,同时运用薪酬理论知识,结合该企业管理的特点和战略发展方向提出改进方案,进而薪酬体系进行优化设计。2 文献综述对薪酬的研究主要是从宏观的角度进行的,重点放在按什么分配上,并没有涉及到在企业中
42、具体的薪酬问题是怎样被解决的,而管理学则从这个微观的角度来解决薪酬问题在管理学中,对薪酬的系统研究最早可以追溯到泰罗的科学管理理论 。相反德斯勒从人力资源管理的角度来研究薪酬,并把薪酬体系的设计分成五个步骤:薪酬调查、工作评价、确定薪酬等级、等级定价和确定薪酬支付频率。在以上的五个步骤中,工作评价也即职位评定是薪酬体系设计中的重要工作,所以对薪酬问题的研究,不少学者就集中在了职位评定上,像格里芬哈根提出了等级分类法,迈瑞尔洛特提出了基点法,阿瑟杨提出了排列法,欧根本纳提出了要素比较法等等。然而随着时代的变迁,对薪酬问题的研究己不仅仅停留在关注提高企业的生产效率上,而是 始把对薪酬问题的研究放在
43、促进企业的发展上。所以,1971 年埃德劳勒在薪酬和企业发展一书中提出了将薪酬与企业发展联系起来。近年来,随着企业经营环境的变化,以职务、岗位和内部均衡为标准的旧的薪酬体系己不能适应企业的发展需求。所以,新的薪酬体系需要强调员工与公司业绩之间的联系,确保薪酬的每个元素:基本工资、可变薪水和间接薪水都对推动企业的绩效起作用。除此之外,薪酬所发挥的作用也远不止停留在提高企业的产品产量和质量的传统绩效功能上,它还可以构建企业文化,与员工结成利益共同体,加强客户服务,建立工作团队和实施战略转变等等。日本企业薪酬激励主要是终身雇佣年功制度,也就是资历工资模式。终身雇佣年功制度具有如下两个特点:一是企业与
44、员工之间属于一种的借贷关系。在员工 40 岁以前所在企业会尽量压低该员工的工资,因此工资增加幅度远远低于劳动生产率的增长,从某种意义上来说也就是企业在借员工的工资。但一旦到了一定年龄以后,因为员工过了劳动最好的年份以后,如 50 岁以后,则与前面相反工资增长幅度要远远高于劳动生产率增长幅度,那么可以算成是企业在还该员工 50岁前借给企业的;二是在日本企业里员工的岗位工资所占的比重很少 ,但是各种名目的人性化的补贴和福利很多。最近几年,日本企业里的薪酬激励模式出现了新变化,即采用复合式和职务能力工资激励模式。复合型薪酬激励模式就是企业按照员工的各种差异如:工龄、身份、学历等方面来制定差异化的薪酬
45、模式。职务能力工资模式则由学历、能力、绩效和岗位工资四部分组成,这种模式实现了以工作成绩为基础的年薪制,即基本工资加期间业绩工资,这种模式的优点就是可让享受年薪的员工能最大程度发挥积极性从而努力达到既定目标。3 薪酬的概念和分类 3.1 薪酬的概念薪酬的名称和概念随着时代的变迁、社会的发展和企业管理的不断深入,而不断得到丰富。所谓薪酬,就是指组织对它的员工所做的,包括他们实现的绩效、做出的努力、耗费的时间以及在知识、技能、经验与创造等方面的投入,企业所付给的相应回报或答谢;是指员工因被雇佣而获得的各种形式的经济收入、有形服务和福利。薪酬的本质是一种公平的交易或交换关系,是员工在向其所在单位转让
46、其劳动或劳务使用权后获得的报酬。3.2 薪酬的分类从薪酬的总体获取方式来看,薪酬可以划分为两个类型:经济性和非经济性。经济性薪酬指的是企业以直接或间接的货币形式给员工发放报酬,直接发放的形式包括固定工资、各类奖金和津贴等;而间接发放的报酬主要为各种形式的福利 ,如各类医疗、养老保险、在职学习、带薪休假等。非经济性报酬则是由企业文化、工作环境及企业荣誉带给员工一种精神层面的报酬,就如具有挑战性与竞争性的工作及其使命感与成就感、企业声誉带给员工的社会形象和地位的提升等,非经济性报酬,不需要企业为此增加什么货币成本,但却可以给员工带来精神上的成就感和荣誉感,从某种程度上说非经济性薪酬可以起到激励员工
47、工作积极性的作用。所以非经济性薪酬就变得非常重要,因为金钱和物质不能替代一个拥有信任、快乐、富有意义、充满发展机会的组织环境,也不能满足人们实现自我价值体现的需求,所以这些物质所不能带来的缺憾就要由精神收益来弥补。当非经济型薪酬与经济性薪酬有机结合相辅相成之时,会成倍放大薪酬的功能。但由于非经济报酬没有固定的标准,所以实施起来难度比较大,需要有较高水平的管理水平。4 相关理论4.1 激励理论随着企业管理尤其是对企业人力资源的不断注重和深入研究后,人们越发觉得合理的薪酬体系对员工的激励作用非常明显,因为它能够提高员工的工作热情、提高工作积极性和工作效率,同时由于得到了合理的薪酬补偿,人们在日常生
48、活、人生安全、社会认可度、自我发展等方面的要求也得到了满足。科学合理的薪酬体系及其管理机制与激励之间是一个良性的互动过程。在此期间薪酬体系的分析和研究的出发点是从企业员工的需求角度出发,这恰恰就和企业的人力资源管理、薪酬管理的关系紧密相连。因此激励理论成为了薪酬管理理论的基础。激励是薪酬众多功能中最重要的功能之一。现在激励理论主要有以美国行为科学家马斯洛为代表的需求层次理论、美国心理学家茨伯格双因素理论、佛隆的期望理论、亚当斯的公平理论。4.2 发展的趋势（1）全面薪酬制度薪酬不是纯粹的货币形式的报酬,它还包括精神方面的激励,比如优越的工作条件、良好的工作氛围、培训机会、晋升机会等,偏重任何一方都会使薪酬管理产生偏差。很多企业长期以来对精神薪酬忽略了,而且精神薪酬的实施缺少一个完善的制度体系。（2）宽带型薪酬结构宽带的薪酬结构是为配合组织扁平化而制定的,这种薪酬结构中工资的等级减少,而各种职位等级的工资之间可以交叉。打破了传统薪酬结构所维护的等级制度,有利于企业引导员工将注意力从职位晋升或薪酬等级的晋升转移到个人发展和能力的提高方面。 “以人为本”的薪酬管理方案。传统的、以等价交换为核心的员工薪酬管理方案,正在被以人为本”的人性化的、以对雇员的参与和潜能开发为目标的管理方案所替代。薪酬设计的差异化。薪酬设计的差异化是薪酬构成的差异化。
