【摘要】：十八屆三中全會(huì)《決定》給出了國(guó)企改革新的方向,國(guó)有企業(yè)的進(jìn)一步深化改革影響面廣、利益重大。薪酬改革作為國(guó)企改革的一個(gè)重要組成部分,一直是社會(huì)關(guān)心的熱點(diǎn),同時(shí)又是一個(gè)難點(diǎn)。ZQ公司是一家完全參與市場(chǎng)競(jìng)爭(zhēng)的國(guó)有企業(yè),經(jīng)過多年的發(fā)展,企業(yè)銷售規(guī)模不斷擴(kuò)大,但盈利能力和資金利潤(rùn)率卻在不斷萎縮,與此同時(shí),企業(yè)核心人員流動(dòng)性增大、員工對(duì)薪酬的滿意度不斷降低。 在這樣的背景下,本文通過實(shí)證分析ZQ公司薪酬方面存在的缺陷和問題,提出改進(jìn)的方案和措施,以期建立對(duì)內(nèi)具有公平性,對(duì)外具有競(jìng)爭(zhēng)性,符合國(guó)企薪酬改革方向的工資分配制度,為促進(jìn)企業(yè)轉(zhuǎn)型升級(jí)、增強(qiáng)核心競(jìng)爭(zhēng)能力提供有力的支持和保障。同時(shí)也希望本研究能夠拋磚引玉,引發(fā)大家對(duì)國(guó)企改革以及建立企業(yè)規(guī)范、合理、公平、高效的薪酬激勵(lì)和分配機(jī)制的深入思考。 本文綜合運(yùn)用文獻(xiàn)研究、調(diào)研訪談、定量分析、定性分析等幾種研究方法,結(jié)合薪酬和激勵(lì)的相關(guān)理論,對(duì)ZQ公司現(xiàn)狀特別是薪酬結(jié)構(gòu)和水平方面的現(xiàn)實(shí)狀況進(jìn)行了深入的研究和分析,歸納總結(jié)出薪酬問題產(chǎn)生的原因,即(1)沒有與公司戰(zhàn)略相適應(yīng)的人力資源戰(zhàn)略和薪酬調(diào)整機(jī)制；(2)公司薪酬結(jié)構(gòu)的設(shè)計(jì)沒有切實(shí)做到內(nèi)部一致性；(3)公司薪酬水平及其增長(zhǎng)機(jī)制沒有考慮到外部競(jìng)爭(zhēng)性；(4)職位和績(jī)效評(píng)價(jià)標(biāo)準(zhǔn)不完善導(dǎo)致員工貢獻(xiàn)與其收入不匹配。 在此基礎(chǔ)上,本文按照薪酬設(shè)計(jì)的五個(gè)原則：戰(zhàn)略導(dǎo)向性原則、內(nèi)部一致性原則、外部競(jìng)爭(zhēng)性原則、經(jīng)濟(jì)型原則和激勵(lì)性原則,提出了解決ZQ公司薪酬問題的具體思路和方法,即(1)建立與工資總額預(yù)算管理相適應(yīng)的薪酬動(dòng)態(tài)調(diào)節(jié)機(jī)制；(2)把做好職位分析和評(píng)價(jià)作為訂立薪酬結(jié)構(gòu)的依據(jù)和標(biāo)準(zhǔn)；(3)把建立科學(xué)有效地績(jī)效考評(píng)體系作為績(jī)效薪酬支付的依據(jù)。 按照以上原則、思路和方法,本文對(duì)ZQ公司基本工資、職崗工資、績(jī)效獎(jiǎng)金案進(jìn)行了重新設(shè)計(jì),并通過大量數(shù)據(jù)材料對(duì)新舊兩種方案進(jìn)行了對(duì)比分析。 最后,通過研究,本文總結(jié)出了進(jìn)行企業(yè)薪酬設(shè)計(jì)需要把握好的幾個(gè)要點(diǎn),也指出了本研究的不足之處和未來改進(jìn)的方向。
[Abstract]:The decision of the third Plenary session of the 18th CPC Central Committee gives a new direction for the reform of the state-owned enterprises. The further deepening of the reform of the state-owned enterprises has a wide impact and great interests. Salary reform, as an important part of the reform of state-owned enterprises, has always been a hot spot of social concern and a difficult point at the same time. ZQ Company is a state-owned enterprise that fully participates in market competition and has been developing for many years. While sales are expanding, profitability and profit margins are shrinking. At the same time, core staff mobility increases and employees' satisfaction with compensation continues to decline. In this context, this paper empirically analyzes the shortcomings and problems existing in the compensation of ZQ Company, and puts forward some improved schemes and measures in order to establish internal fairness and external competition. The salary distribution system, which accords with the reform direction of state-owned enterprises' salary, provides strong support and guarantee for promoting the transformation and upgrading of enterprises and enhancing the core competitiveness. At the same time, we also hope that this study can lead to the reform of state-owned enterprises and the establishment of enterprise norms, reasonable, fair and efficient salary incentive and distribution mechanism. This paper uses several research methods, such as literature research, investigation and interview, quantitative analysis, qualitative analysis and so on, combined with the related theories of salary and motivation. This paper makes an in-depth research and analysis on the present situation of ZQ Company, especially the current situation of salary structure and level, and sums up the causes of the compensation problem. That is, (I) there is no human resources strategy and compensation adjustment mechanism in line with the company's strategy; (2) there is no internal consistency in the design of the company's compensation structure; (3) the external competition is not taken into account in the company's salary level and its growth mechanism; (4) the imperfect criteria of position and performance evaluation lead to the mismatch of employee's contribution and income. On this basis, according to the five principles of compensation design: the principle of strategic orientation, the principle of internal consistency, the principle of external competition, the principle of economy and the principle of motivation, this paper puts forward the concrete ideas and methods to solve the compensation problem of ZQ Company. That is, (1) to set up a dynamic salary adjustment mechanism which is suitable for the management of the total salary budget; (2) taking job analysis and evaluation as the basis and standard for establishing salary structure; (3) establishing a scientific and effective performance appraisal system as the basis for performance pay payment. According to the above principles, ideas and methods, this paper redesigns the basic salary, job salary and performance bonus case of ZQ Company, and makes a comparative analysis of the new and old schemes through a large number of data materials. Finally, through the research, this paper summarizes several points that should be grasped in the enterprise salary design, and also points out the shortcomings of this research and the direction of improvement in the future.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F752.6;F272.92

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