企业薪酬体系设计研究.doc

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 employees 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 increases 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 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 become 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 resources 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 enterprise. 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 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 promote 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 for 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 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 divided 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 have 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, the 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 enterprise 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 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 yield 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 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 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 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, 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, etc, 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 maximum 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 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 various 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 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 mainly 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 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 the 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 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 difficulty 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 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 reasonable 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 enterprise 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 behavioral 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 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 compensation 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 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 participation 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模式。职务