薪酬管理毕业论文外文翻译资料

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外文翻译资料

系部：经济与工商管理系

专业：工商管理

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Payment management

Since the end of the 20th century, the emerging new economy of the modern enterprise human resources management, including the management pays a higher demand. Economic globalization increasing adaptability, innovation and competitiveness, the right talent management imposed a terrible pressure. The value of expertise was recognized and integrated into the organization and day-to-day management to cope with pressure; unique intellectual capital as a factor of production, replacing wooden side-by-side human capital in the industry, the financial capital in 1997. All these have business or pay Management will bring fundamental changes, which are mainly embodied in the following aspects abuse.

Integration in the global economy, trends in the knowledge-based economy, human resources has become the organization to acquire and maintain competitive advantage in key elements. So talent competition will be on a global scale by launching more intense, within the area of human resources are the most direct consequences of the contest is to pay Slumps. All competitors had to pay is higher than the average market price of the salaries, resulting in human resources rolling rising prices. Echoing this, the profit distribution pattern will have a tremendous transformation, knowledge - has value, personnel labor is the voice of increasingly strong gains will be more widely shared and not overly concentrated. Organization of human resources must take a more serious attitude and generous to pay greater human capital investment.

Traditional working theory of value will gradually to the market value on transition. Rely on the work of analysis and calculation of the value of traditional working practices will be at a higher level, pay to reflect more

knowledge of the demands of a market economy, the management will pay the creation of a dynamic analysis system to adapt to changing market demand.

Salaries and benefits design, design flexibility and multi-track system will become more popular, which contains the rules will be more complicated. "disinter grate" phenomenon will become more common. The salary management, human design colors will be more concentrated, delivered psychological principles rather than principles of economics will play a more important role. Based mainly in the mental age of the knowledge economy, the pay is not purely economics calculation. And even more importantly is the psychology. The meaning will pay more attention to the value rather than the economic value.

To stock options as the main form of capital allocation in the future people pay the proportion will continue to expand. And become dominant pattern. Recently, some even offered to natural capital, including environmental, ecological and other non-monetary incentives as a means to the means.

Online evaluation and online payments will be part of the enterprises has been highly appreciated. With the advent of the Internet, broadband, wireless communications and technological development, people's work patterns, staff and the concept of enterprise mode of operation will change very much. Working Families, flexible work system and virtual enterprises will become a fashion, by a part of the corporate bandwagon. Online assessment and on-line payment will be widely used many enterprises.

The meaning of compensation and compensation management

Salaries and pay the content management Compensation is that the staff turn towards the organizations to provide labor or services and access to various forms of reward or return, is organization paid to their employees of all labor remuneration. Compensation management is the process of enterprise managers refers to the remuneration paid standards of staff, the level of the

elements to determine thestructure, distribution and adjustment. The respect of traditional compensation management is material reward, with little consideration on the behavioral characteristics of manager; Moreover modern compensation management shifted the focus to the development of human resources and use, it takes the process of material reward of management and encouraging staff closely fall together ,turn into a unified organic whole.

The influence factors of Compensation management Modern compensation management researchers found that the impact of the compensation management have a lot of factors, which can be primarily summed up in the four following factors.

(1)External environment factorsImpacting compensation management to the external environment factors including:①Economic environment. Macroeconomic situation and development trend will affect the human resources policy formulation and adjustment.②Social environment. The change of social values will lead to the organization's staff mentality changed: With the staff's level of education and skills enhancement, the compensation system of enterprises must make out the appropriate adjustments for employees of these social changes.③Political environment. Human resources management is always a certain social and political conditions for the environment, must reflect the spirit of country(enterprises) according to law.④Technological environment. Technology environment including the whole process from raw materials and products to the market. In the process from raw materials to the products, any technological breakthroughs and improvements, and the staff of enterprises will all have a tremendous impact, therefore, enterprises must continuously reform the compensation system, to mobilize the enthusiasm of key personnel, the introduction of technology and retain the key personnel, encourage technological innovation, in order to gain the competitive advantages of technology, talent and innovation for enterprises.

(2)Organization internal factorsInfluence the organizations of compensation management specific internal factors include : the compensation management of financial capability, human resources and remuneration policies, the scale of enterprises, the culture of enterprises, the structu re of enterprises (or flat-level type), and faced life cycle of the specific stages.(3)Work factorsThe influence of work factors of compensation management specific including: work environment, labor intensity, and complexity of the initiative, and challenges and so on. (4)Individual factorsThe impact of individual actors of compensation management including: the laborers’ personal ability, personality, character traits and values, seniority, performance, experience, education, the development potential.In summary, the pay is an integrated with the four elements harmony of management, environment, organizations, and individuals, and continuously the process of effective use, in this process, employees gained the satisfaction and a sense of achievement on labor reward and job, and organizations will complete its goals.

The structure, quality and function of compensation, and the motivation theory of compensation .

The structure, quality and function of compensation

The structure of compensation Compensation is a complex economic and social phenomenon from different angles can perform various classifications. According to the mechanism of compensation, it can divide into internal and external compensation. (1) Internal compensation Internal compensation means the staff by virtue of their own hard work to get honor, success and liability. Internal compensation include : participation in the decision-making rights, individuals to play the potential job opportunities, independence and freedom to arrange their working hours, more terms, more interested in the work, personal development opportunities, diversification of activities.(2) External compensationExternal compensation means enterprises according to

the staff for the size of contribution they made and that paid the various forms of income to the staff. Its specific manifestations are varied, including wages, bonuses, benefits, allowances and other specific forms: ①Wages .employees as long as works in enterprises, we will be able to get a regular fixed amount of labor remuneration. The narrow wages paid to workers refer to the monetary reward. From the meaning of generalized wages, including laborers monetary and all the remuneration of non-monetary forms. It is now commonly referred to wages, generally refers to generalized wages. As the wages of staff basic compensation, the basic amount fixed, it provides a more stable source of income to the employees, and meet the minimum needs of life to staff. ②Incentives. Incentives refers to the organization to provide staff with the efforts beyond the normal labor or labor and compensation paid to employees, including its dividend, profit sharing and usually refer to the bonus content. ③Welfare. Welfare also has broad and narrow, the broad welfare includes wages. The narrow welfare refers paid to the staff in addition to wages or salaries and other forms of remuneration, and more to pay in Physical or the form of services, such as social insurance (life insurance, unemployment , endowment insurance, etc.) the free and discounted of work meal, preferential housing, the provision of free or low-priced canteens bathhouse, clubs, and so on.

④Subsidy. Subsidies refers to the wage or salary of enterprises difficult to complete, accurately reflect the situation or the special working conditions of staff and job characteristics and the specific conditions of the additional pay and the cost of living paid staff compensation. These circumstances are: the working environment is detrimental to staff health; The work cause possibility of larger harm to staff; employees involved in the community in some seemingly decent work and so on. People usually associated with the allowance as compensation, and the compensation linked to life as subsidies. According to the compensation defined as the fundamental basis of the compensation classification, the pay can be divided into time, piece-work pay

and outstanding achievement compensation. In addition, according to the compensation whether the monetary form can be obtained directly, divided into monetary and non-monetary remuneration.

The quality and function of compensation.

(1)The quality of compensationPay is the same as commodity money contact to a https://www.wendangku.net/doc/8f1816660.html,ing the two angles as following to define the quality of compensation. From the point of view of productivity, it is production or other economic activities of human labor input the monetary funds manifestations, is the final cost of the product components. In the conditions of market economy, enterprises mainly through paid to the accounting or measuring production and other economic activities of human labor consumption. Due to the pressure of competition, enterprises must consider cutting labor costs.From the point of view of the relations of production, compensation for the income distribution reflects the outcome of the staff was the allocation of shares. Under the current social system of our country, compensation is the main sources to the means of subsistence consumption of workers. It have a major impact on the level of consumption and the consumption structure , and consumption actually is the process of reproduction labor, reproduction of labor also has an important influence in the next phase of production. Therefore, the compensation’s level has great significance for sustained and stable increase production or promote other economic activities.Such a dual character of compensation, it decided that the compensation management is actually reduce expenditure and income distribution on production costs and that continued to improve pay levels of this contradiction and make an adjustment.

(2)The function of compensation The function of compensation may from the enterprises, workers and social aspects to inspect: ①From the point of view of the enterprises, compensation has the following functions: First, the increment functions. Compensation is not only the costs of purchase labor by

enterprises, as well as the investment of live working , it will give employers greater than expected cost benefits. The existence of such benefit, provided the impetus mechanism of labor employment and investment labor for the enterprises. Second, the promoting functions. Compensation is a evaluation of workers and operators’ performance, reflect the quality and quantity conditions of work. Therefore, the compensation can promote staff constantly improve their work efficiency and enthusiasm. Third, the coordination functions. While the movement of compensation, put the organization's goals and intentions of managers to employees, correspond the relationship between staff and enterprises, and promote the consistent of staff’ action and enterprises cor respond. On the other hand, the reasonable of compensation’ differentials and structure can effectively mediate the conflict between the employees, and harmony the human relationships. ②From the point of view of the employee, compensation has the following functions: First, the reproduction of labor ensure functions. Staff through the labor and services exchange for compensation, so that they could meet the need of food, clothing, shelter, with the basic needs of life, thereby achieving a reproduction of labor force. Second is to achieve functional value. Compensation is an evaluation for enterprises to pay for their employees, also is the recognition of staff capability and level, is the returns of the implement of individuals value, and the signal of succe ssful promotion, it reflects the employees’ relative position and function in enterprises, it can make the staff have a sense of achievement and satisfaction, and thus inspire greater enthusiasm for the work. Third，reasonable compensation will be strong the trust of enterprise by staff ,buildup the expected increase risk of psychological sense of security and a sense of security for the staff. ③From the point of view of the social, compensation has the relocate function of labor force resources for the social. Most people will be willing to the higher compensation regions, departments and the post. As a manager can use the difference compensation to guide human resources

reasonable flow, promote the effective distribution for human resources, implement the human resources development and maximize efficiency. In addition, compensation also can apply the occupational value and types of work by people, compensation level to a certain extent reflect the types of work or social values, thereby adjust the people's occupational aspirations and the flows of obtain employment.

The Motivation theory of compensation Compensation has always been an attention task, it is not merely related to each person's personal interests, is involved in every organization, the whole community, and even the entire country's socio-economic development. Therefore, compensation is that foreign scholars have always been an important research subject. The Motivation theory of compensation is the basis of the compensation management theory. Motivation is the most important and most basic functions in compensation. How to use the compensation to motivate the staff’ efficiency and enthusiasm, is the core content of compensation study, design and compensation management. Reasonable, fair and competitive compensation is the most important factors to encourage the employees to work hard. Reasonable, and effective compensation management mechanism between prompting is a benign interaction. Effective compensation mechanism must motivate the staff use higher quantity and quality to completed tasks, and higher quantity and quality of work must bring higher compensation. Motivation is a psychology concept, in its essence, it is said that some motivation by the reasons, some occurred motive acts is produced. For example, the same person, why do their sometimes work actively, and sometimes flagging spirit and no mood to work, or even negative go slow? Now, put the motivation concept into management practice, endow a new meaning. That is motivation is a spiritual power or state, the staff has stepped up, inspire and promote the role and instruction or guidance staff conduct at the organization's goals. Therefore, not only to study some kind of motivation

how is, more crucial to examine how to promote the management of a particular object have the motivation how to guide them with their full force to achieve a particular goal. Today's society, more and more motivation by many managers in the implementation guidance and leadership is seen as an important method thus effectively integrate human, using technology to achieve reunification of all employees ,it will also make the personal ease of mind, the achievement of organizational objectives.In the understanding the basis of human, and many scholars research the needs and conduct of human, But it has the same purpose of the study, namely : how to inspire motivation, how to analyze needs, how to determine action, adopted to meet the needs of the people to achieve their basic objective, so as to achieve an effective motivation. At present, domestic and foreign scholars have recognized the main motivation theory: Hierarchy of Needs Theory, Two-factor theory, Equity Theory, Expectancy theory of motivation. This text simply introduce Hierarchy of Needs Theory and Expectancy theory of motivation.

Hierarchy of Needs TheoryMaslow put forward the hierarchy of needs theory, it thinks that the needs of human is arisen with the arrangement form, from the junior programs need to begin to move upwards to senior needs. Maslow thinks that it generally has five levels of needs in social life by people: physiological needs, security needs and society needs, respect needs and self-actualization needs.Maslow also considers that when a need to be met, and a higher level of need will occupy the dominant position, the individual needs of the layer to rise. From the point of motivation, no a need will be fully met, However, as long as the meeting is part of the individual will to pursue other aspects of their needs. According to Maslow's view, if we want to inspire someone, it is imperative to understand which hierarchy of needs by the person, then focused on meeting the needs of this level or above this level needs. Maslow's theory gained all-pervading recognition, especially gained the recogniztion from practice by many managers. This is mainly due to the theory

simple and clear, easy to understand the inherent logic. Its maximize usefulness lies in the fact that it points out the need for every person. As managers, in order to effectively, it is necessary to understand their subordinates what is need to meet.

Expectancy theory of motivationExpectancy theory of motivation is proposed by Fulumu(V. H. Vroom) who is the United States psychologists. The basic viewpoints of Expectancy theory of motivation is: People expect their actions will help to achieve a certain target circumstances, will be incentive to do certain things together to achieve our goals. Performance is the three function of perceived: expectations, relevance and potency. From the point of view of psychological, Expectancy theory of motivation has three specific psychology relation:First, Effort-performance linkage refers to the perception of individuals through efforts to achieve the desired performance tarts possibility. Second, Performance-reward linkage is a person through a certain level of the efforts to achieve the desired level of pay determined.Finally, Reward attractiveness shows the achievement of the expected results or remuneration received by the individual concerned how much importance. As enterprise managers, Expectancy theory of motivation provides such a management way: every employees in the three psychological linked to the drive, the choice and tropism usually through the four steps :First, the work brings what results to the staff.Second, the results has how much more attractive to the staff.Third, achieve this result, what need to do by the staff.Fourth, From the point of view of staff, achieve such a result needs how much probability of success.

Nanjing DE valve factory the problems and causes of compensation management and the analysis of problem

Compensation system lack of strategic thinkingIn the reform process of state-owned enterprise, the internal reform of the compensation system is always the summit concerned by all the levels of managers. The reform of

enterprises compensation system throughout the entire process of state-owned enterprises reform. While managers at all levels pay great attention to design and pay system reform in China but the majority of businesses pay system still faced with many problems and shortcomings at present, and many enterprises’ employees is not high satisfaction of the compensation system, the compensation system of enterprises has failed to play the role of incentive, d idn’t become the norm to workers. Like other state-owned enterprises. When the Nanjing DE valve factory carry through the compensation management, also not fully understand that the compensation system of enterprises must support and services to the enterprise's strategic goals. Greater extent on the existence of compensation to compensation, distribute the Equity and reasonable into the reform and development process as a goal and not what kind of compensation system will be favorable to corporate strategy and the implement of human resource strategy, Nanjing DE valve factory do not from their own strategies and the overall human resources strategy starting to reform and improve the compensation system, and do not foothold in the enterprise business strategy and human resources strategy, according to labor market, Finally formed enterprises compensation management system. Enterprises lack of management experience in professional human resources management sector in the medium and long term development strategy of Research and decomposition to the enterprise, according to the external market and the development of enterprises and work out development strategies that suit the salary management system, lack of study on compensation management. Although enterprises also pay a certain of reform for compensation system in recent years, but these reforms are not from the height of corporate strategy and the enterprise fails to reflect the strategic objectives and positioning.

The illogicality structure of compensation, with the disjoint of market level Due to the inference of traditional structure and the traditional concept,

the existing compensation structure of enterprise is relatively average, no reasonable began gap, the price of enterprises compensation and labor market detached from the price of labor market, key positions in the compensation level below the external market compensation level and without external competition; And non-key positions in the compensation higher than the market level. The compensation of ordinary workers is higher than the market price. From the exterior, non-key positions ordinary workers of enterprise whose compensation their salary level higher than the average level in society, one side it increases the cost of human and waste the limited financial of enterprises, as ordinary employees in the labor market, especially in the large population of urban areas is a serious oversupply. There is absolutely no need to pay their high compensation, even paid high wages to stimulate all thei r enthusiasm, but is not worth from the input and output view of the relative efficiency , form the internal, non-critical positions in higher compensation levels, contrast, key positions on the low compensation levels, it will increase the sense of unfairness in key positions, in the important positions of workersThe staff of some key posts and important positions of the enterprise, their compensation were lower than the prices of market compensation. As we all know, the compensation level of enterprises in the talent market, and even the whole society should certainly attractive, In order to attract and retain talent, it can be overcome competitors. For first-rate talent should be given first-class return. If the key employees and the core staff income lower than the standards of social level, external competitiveness will be relatively weak, it will make the enterprises fail to hold the human, and led to serious unreasonable human resource structure in the enterprise. From the circumstances of investigation by us, on the one hand, many employees discontent the existing compensation system in the reflected rewards; On the other hand, there are many staff can not correctly deal with the compensation gap. Staff on the compensation gap issue of love and hate, this bring a big

resistance to the reform of compensation, even though the good idea is hardly to implement.As enterprise managers, are not to break the original pattern, the result is to make the large contribution of staff and Core staff lost their jobs initiative and creativity, even cause the missing of talent in the enterprises.

The re-engineering of compensation management system Nanjing DE valve factory .

The ideas of design of compensation system in Nanjing DE valve factory Through the design of compensation in Nanjing DE valve factory, which broke the original pattern of the compensation system, re-designing the compensation structure, recycling a compensation, under a new establishment of the guidance of modern theory of incentives, enterprise operations and staff compensation levels closely fall together, combine the income of employees and work performance closely, It will be able to maximize the mobilization of staff enthusiasm, initiative and creativity, strengthen the staff of responsibility and urgency, improve work efficiency, increase performance, make greatest contribution to meet the development goals of enterprise, to adapt the changes in the internal and external environment, protect the long-term stable and healthy development of the new compensation system. During the process of design of compensation system, and strive to achieve the following objectives: Providing a basic ideas and framework for the compensation of distribution to the enterprises, reasonable structure, strong maneuverability; give priority to efficiency and give consideration to fairness; adhere to equal compensation for equal work, embodied rewards; at the same time, appropriate increasing the total compensation, reasonable widening income gaps.

The compensation of production quality piecework system of frontline staff

(1)Basic ideas There are 195 front-line workers in the factory, such as latheman, miller, planer, grinder, locksmith and so on, their compensation carry out The compensation of piecework system. Compensation quality

piecework system is designing for the operation staff, operation staff workload can be directly calculated. Therefore it can use the work measure to account their wages. The compensation of piecework system is that in accordance with the quantity production of qualified products or the volume of completed work by staff, according to a prescribed price calculation piece of a kind of compensation.

(2) The structure of compensationIts calculation : The compensation of piecework of frontline production staff per month= The compensation of posts standard ×The completion rate of target output × The completion rate of target cost ×quality coefficient + skills wages + allowance. On one hand, take the compensation of posts standard to maintain the basic completion; On the other hand, the employees revenue linked to the personal performance appraisal. Of which: The completion rate of target output target completion rate = actual output of the month / target yield of the month × 100% The completion rate of target cost = actual cost of the month / target cost of the month × 100% Actual cost = the cost of raw materials +the dynamic power of electric power + wages and the cost surcharge + depreciation + other costs. Quality coefficient: its benchmark value is 1, every workshop section for quality records per day, According to the quality coefficient of assess standard to add or button at the end of month, and gain the quality coefficient of the month. Quality coefficient = 1.00 – the withheld coefficient of the month + the increase coefficient of the month①Established the compensation standards of posts According to the post of technical difficulty, and intensity of work, working conditions and responsibilities for the size to determine the level posts, different levels to determine the different of the compensation standards of posts. ②Determine the compensation of skills The compensation of skills through technical levels to identify and technical level by the technical assessment results to determine. Under the results of technical evaluation, it will be divided into five technical grade. ③Determination the allowances of postsThe monitor and the teacher is

the grassroots frontline operator, but also the management of the grassroots, aim at their responsibility to management positions grant the allowances of posts, every person has 50 subsidy per month. If it meets the exceptional circumstances (such as stop production and overhaul), the staff posts for the allowances of posts of standard.

薪酬管理

自20世纪末以来，悄然兴起的新经济逐渐对现代企业人力资源管理包括薪酬管理提出了更高的要求。经济全球化在增加适应性、创新和竞争力方面，对人才管理施加了可怕的压力。专门知识的价值被确认，并融入组织和日常管理以应付上述压力;智力资本作为独特的生产要素，取代人力资木并排在产业资本、金融资本之首。所有这些都给企业的薪酬管理带来或将带来根本性的变革，这主要体现在以下儿个方面：

在全球经济一体化、知识经济的趋势下，人力资源己成为组织取得和维系竞争优势的关键要素。因此人才的竞争将在全球范围内更为激烈的展开，人力资源领域内所带来的最直接的竟争后果，就是薪酬的剧烈动荡。所有竞争对手竟相支付高于市场平均价格的薪金，导致人力资源的价格滚动攀升。与此相呼应，利润的分配格局也会产生巨大的变革，知识智有所值、人才劳有所得的呼声会越来越强烈，收益将被更广泛地分享而不是过分集中。组织必须对人力资源采取更严肃而慷慨的态度，对人力资本付出更大的投资力度。

传统的工作价值论将逐渐向市场价值论过渡，依靠工作分析计算工作价值的传统做法将向更高层次发展，薪酬将更多地反映知识市场化的要求，薪酬管理将形成动态的分析机制，以适应市场变化的需求。

薪酬福利设计方面，弹性设计和多轨制将更加流行，其中蕴含的规则将更加复杂，“分化”现象将更加普遍。在薪酬管理中，人文化设计色彩将更加浓淳，心理学原理而不是经济学原理将起更重要的作用。在主要基于脑力劳动的知识经济时代，薪酬不是纯粹经济学的计算问题。而更主要是人的心理学问题。薪酬的含义将更加注重人的价值而不是工作的经济价值。

以股票期权为主要形式的资本分配在未来人们薪酬中的比重会不断扩大，并成为主导性分配方式。近来甚至有人提出以自然资本包括环境、生态等非货币化方式作为奖励的手段。

网上考核和网上支付模式将被一部分企业所推崇。随着互联网、宽频、无线通讯技术的发展，人们的工作模式、员工的概念和企业的运作模式将发生很大的变化。工作家庭化、弹性工作制和虚拟企业将成为一种新潮，被一部分企业所追

随，网上考核和网上支付将被很多企业广泛采用。

薪酬管理的涵义及其影响因素

薪酬与薪酬管理的内涵薪酬( compensation)，是员工因向其所在组织提供劳动或劳务而获得的各种形式的酬劳或答谢，是组织支付给其员工的所有劳动报酬。薪酬管理，是指企业管理者对员工报酬的支付标准、发放水平、要素结构进行确定、分配和调整的过程。传统薪酬管理的着眼点是物质报酬，较少考虑被管理者的行为特征；而现代薪酬管理的着眼点转移到人力资源的开发和利用上来，将物质报酬的管理过程与员工激励过程紧密地结合起来，成为一个统一的有机整体。

薪酬管理的影响因素现代薪酬管理研究者发现，影响薪酬管理的因素很多，概括起来主要有以下四大因素。

(1)外在环境因素(external environment factors)影响薪酬管理的外在环境因素主要内容包括:①经济环境。宏观经济形势及发展趋势会影响企业的人力资源政策的制订和调整。②社会环境。社会价值的转变会导致在组织中员工的心态会发生变化:随着员工的受教育的程度和技能水平的提升，企业的薪酬制度必须对员工的这些社会变化做出适当的调整。③政治环境。人力资源管理总是在一定的社会政治条件环境中进行的，都必须体现依法治国(企)的精神。④科技环境。科技环境包括从原料、产品到市场的全过程。在从原料到产品的过程中，任何一项科技的突破与改进，对员工和企业都将产生巨大的影响，因此企业必须在薪酬制度上不断地进行改革，以调动骨干人员的积极性，引进和留住关键科技人才，鼓励科技创新，为企业获得在技术、人才和创新方面的竞争优势。

(2)组织内在因素(organization internal factors)影响薪酬管理的组织内在因素具体包括:企业的财务支付能力、人力资源及薪酬政策、企业规模、企业文化、企业结构(层级式或扁平式)以及企业所处的生命周期的特定阶段等。

(3)工作因素(work factors)影响薪酬管理的工作因素具体包括:工作环境、劳动强度、工作复杂程度以及工作的自主性、挑战性和变化性等。

(4)个人因素 (individual factors)影响薪酬管理的个人因素具体包括:劳动者的个人能力、个性、性格特征、价值观、年资、绩效、经验、受教育的程度、发展潜力等。综上所述，薪酬管理是一个融合环境、组织、工作和个人四要素的和谐，并不断加以有效利用的过程，在此过程中，员工得到了劳动报偿及工作上

的满足感与成就感，组织则能完成其既定的目标。

薪酬的构成、性质、功能及与薪酬有关的激励理论

薪酬的构成薪酬是一个复杂的经济社会现象，从不同的视角可以对其进行各种分类。依薪酬的发生机理，可以把薪酬分为内在薪酬和外在薪酬。 (1)内在薪酬内在薪酬是指员工由于凭借自己的努力工作而受到晋升、表扬或受到重视等，从而产生的工作荣誉感、成就感、责任感。内在薪酬包括:参与决策的权利、能够发挥个人潜力的工作机会、自主且自由地安排自己的工作时间、较多的职权、较有兴趣的工作、个人发展的机会，多元化的活动等。（2）外在薪酬外在薪酬是指企业根据员工为企业所作出的贡献大小而支付给员工各种形式的收入。其具体表现形式是多种多样的，主要包括工资、奖金、福利、津贴等具体形式:①工资 ( wage) 一个员工只要在企业中工作，就能定期拿到一个固定数额的劳动报酬。狭义的工资是指企业付给劳动者的货币形式的报酬。广义的工资从内涵上看，包括劳动者货币形式与非货币形式的所有报酬。现在人们通常所说工资，一般是指广义上的工资。作为员工基本薪酬的工资，其数额基本固定，能为员工提供一个较稳定的收入来源，满足员工起码的生活需要。②奖金 (Incentives) 奖金是指组织对员工提供的超出正常努力的劳动或劳务而付给员工报酬，具体包括红利、利润分享以及通常所说的奖金等内容。③福利 (welfare) 福利也有广义和狭义之分，广义的福利包括了工资。狭义的福利是指企业支付给员工的除工资或薪金之外的其他形式的劳动报酬，多以实物或服务形式支付，如社会保险(人寿保险、失业保险、养老保险等)、免费和折价的工作餐、优惠的住房、免费或低价提供的食堂、澡堂、俱乐部、服务等。④津贴与补贴津贴(subsidy)是指对企业工资或薪水等难以完全、准确反映的情况或根据员工的特殊劳动条件和工作特性以及特定条件下的额外生活费用而计付给员工的一种补偿。这些情况有:员工的工作环境对身体健康有害；员工的工作对其造成伤害的可能性较大；员工从事的是在社会有些人看来不太体面的工作等。人们通常把与工作联系的补偿称为津贴，把与生活联系的补偿称作补贴。按照薪酬量的界定作为薪酬分类的基本依据，可将薪酬划分为计时、计件和业绩薪酬等。此外，还可以按照薪酬是否取得直接的货币形式，将其分为货币性和非货币性薪酬。

薪酬的性质和功能

(1)薪酬的性质薪酬是同商品货币关系相联系的一个范畴。一般从以下两个角度来界定薪酬的性质。从生产力角度看，它是企业生产或其他经济活动中投入的活劳动的货币资金表现形式，是产品最终成本的构成要素。在市场经济条件下，企业主要通过薪酬来核算或计量生产与其他经济活动中活劳动的消耗。由于竞争的压力，企业必须考虑不断降低活劳动的成本。从生产关系角度看，薪酬体现为收入分配的结果，是员工所获得的分配份额。在我国现行社会制度下，薪酬是劳动者获取生活资料进行消费的主要来源。它对消费水平和消费结构都有重要的影响，而消费实际上是劳动力再生产的过程，劳动力的再生产又对下一步生产具有重要影响。因此，薪酬水平的持续稳定提高对于推动生产或其他经济活动具有十分重要的意义。薪酬的这种两面性，决定了薪酬管理实际上就是对生产成本上不断降低薪酬支出与收入分配上不断提高薪酬水平的这一矛盾而作出的一种调节。

(2)薪酬的功能薪酬的功能可从企业、员工和社会三个方面来进行考察:①从企业方面看，薪酬具有以下功能:一是增值功能。薪酬既是企业购买劳动力的成本，也是用来交换劳动者活劳动的手段，同时还是一种对活劳动的投资，它能够给雇主带来预期大于成本的收益。这种收益的存在，为企业主雇佣劳动力、投资劳动力提供了动力机制。二是激励功能。薪酬是对劳动者和经营者工作绩效的一种评价，反映着其工作的数量和质量状况。因此，薪酬可以激励员工不断提高工作效率和工作积极性。三是协调功能。一方面薪酬额的变动，将组织的目标和管理者的意图传递给员工，协调员工与企业之间的关系，促使员工行为与企业目标相一致。另一方面，合理的薪酬差别和结构，能有效地调解雇员之间的矛盾，从而协调好人际关系。②从员工方面看，薪酬具有以下功能：一是劳动力再生产保障功能。员工通过劳动和服务行为换取薪酬，从而能满足本人及家庭的吃、穿、住、用等基本生活需求，进而实现着劳动力的再生产。二是价值实现功能。薪酬是企业对员工工作付出的一个评价，是对员工工作能力和水平的承认，也是对个人价值实现的回报，是晋升和成功的信号，它反映了员工在企业中的相对地位和作用，能使员工产生满足感和成就感，并进而激发出更大的工作热情。三是合理的薪酬能加强员工对企业的信任感，增强员工对预期风险的心理保障意识和安全感。③从社会方面看，薪酬对社会具有劳动力资源的再配置功能。人们一般都会愿意到薪酬较高的地区、部门和岗位工作，作为管理者可以利用薪酬差别可以引导人力