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—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—ABSTRACTCompensationisaverycomplicatedsocialeconomicphenomenon.Itisnotonlyrelatedtopersonalinterest,butalsoreferstothewholeorganizationandthewholenation’seconomicdevelopment.Therefore,morethanonecenturies,compensationproblemisalwaysthehotproblemwhicheconomicacademeandmanagerialacademeconcern.Nowadays,compensationmanagementhasbecomeaveryimportantpartofmodernHumanResourceManagement.Inemployees’mind,compensationisnotonlytheirpaymenttowork.Itisalsoonbehalfofemployees’value,therecognitionofenterprisestotheiremployeesalongwithemployees’power,characteristicsandprospects.Thus,compensationisnotonlythecashmotivation.Infactithasbecomeacomplicatedmotivationmethodinthecompany’smotivationsystem,includingsuccessmotivationandpositionmotivation.Scientificandreasonablecompensationprogrammecanblazetheemployees’strongworkingdesireandbeoneofthemaindriveofemplyees’fullydevotiontotheirwork.Meanwhile,compensationisnotonlythesimplerecognitionandrewardstotheemployees’contribution.Ithasbeenapowerfulpushingfacilityofthecompany’sstrategyandvalueform.Afterall,establishingawin-winandhigh-satisfactioncompensationprogrammeistheoriginalintentionofacompanywhichbegintodesignthecompensationprogramme.Howtodesignandestablishthesuitablecompensationprogramme,howtocombinethecompany’sstrategywiththecompensationprogramme,howtomakecompensationbethemotivationfactor?Thesearealltheproblemsthatthecompensationmanagersneedtosolve.Thisthesiswillbaseontheseproblems.Firstlyitwillintroducesomeusefulcompensationtheories,andthendependingontheexperienceofestablishingnewcompensationprogrammeforGWProjectCompany,thisthesiswillcarefullyanalyzesthechoicesofcompensationfactors,thechoicesofcompensationprogrammesandthechoicesofactualizationfacilitiesandmethods.Inthisthesis,itgivesafull-scaledescriptionofthecompensationreform—III—courseandthenewcompensationprogrammeofGWProjectCompany,hopingthatitwillprovidesomeusefulexplorationsfortheotherenterprises.GWProjectCompanyisatransitionalstate-ownedenterprise.Thiscompensationreformcanbeconsideredastheusefulexplorationoftransitionalstate-ownedenterpriseinCompensationManagement.IfortunatelytookpartinthewholecourseofGWProjectCompany’sCompensationReformandthedesignationofthecompensationprogramme.Basedonthepracticalexperiences,Iwrotethisthesis,tryingtodosometheoreticalandpracticalresearchworkonthiskindofcompanys’compensationreform.Keywords：Compensation,CompensationProgramme,PerformanceManagement,Motivation—IV—目录第一章概述....................................................................................................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.............................................................................................142.4薪酬方案的选择.............................................................................................162.5薪酬设计的流程.............................................................................................16第三章GW工程公司人力资源、薪酬管理现状与问题分析.........183.1GW工程公司人力资源管理现状..................................................................183.2GW工程公司人力资源管理存在的问题......................................................193.3