外文翻译--东方薪酬调查

外文文献翻译译文
一、外文原文
原文：
East Salary Survey
Raef Lawson
◆For example：93% are male．
◆Median age of the respondents is 33, with women tending to be younger than men (28 vs. 34)．
◆Respondents have spent an average of 10 years in the field，five with their current employer and four in their current job. These averages are lower for female respondents than for male respondents．
◆70% of all respondents are married，and 61% have children．
◆38% of respondents possess some professional certification, and the CMA(Certified Management Accountant) is the most prevalent (27%)．Compared to the “average” IMA member in the U.S.，the ＂average”＂member in the Middle East is more likely to be male, slightly less likely to be married, and about as likely to have children and have a similar size of family．(All references to U.S. statistics are based on the 2009 U.S.salary survey．) Consistent with the age difference，Middle Eastern respondents also tend to be younger，to have fewer years of experience，and to be less likely to hold a professional certification．
Compensation
The average salary for survey respondents was $27,786，and the average total compensation was $34,137 (total compensation includes salary plus additional compensation) The most prevalent source of additional compensation was a bonus，with 55% of respondents receiving one．Also：12% received profit sharing, and 12% received another kind of compensation．These percentages were significantly less than the percentages for U.S. members at 62%，18%，and 6%，respectively．The
opportunities for women to receive such additional compensation were less than for men，with only 42% and 2%，respectively，of the women receiving bonuses and profit sharing．
Respondents’ compensation varied greatly among the countries surveyed．IMA members in Qatar received the highest average base salary and total compensation，and those in Egypt received the lowest compensation．shows a comparison of salaries and total compensation by country(all compensation figures are presented in U.S. dollars)．As you might expect，salaries within a given category are fairly uneven，with higher salaries often distorting the picture of what the＂average＂member earns．To address this issue，I present both mean and median income information in Table 3 and throughout the article．
The percentage of total compensation from the base salary is lower for Middle Eastern respondents (81%) than for U.S. respondents (86%)，reflecting the greater use of other sources of compensation (such as travel and housing allowances) in the Middle East．
Male/Female Compensation
IMA’s U.S. salary survey has consistently focused on the disparity between the compensation of men and women，and the 2009 survey found that women’s salaries averaged 77% of the men’s salaries and that the percentage was74% for total compensation．As indicated in，these percentages were even lower (58% and 52%, respectively) in the Middle East．The comparison of median compensation levels indicates an even greater disparity．
These differences can be attributed in part to demographics．The women in this survey tended to be younger than the men(median ages of 28 and 34, respectively)，less likely to hold an advanced degree (18%vs23%)，less likely to be professionally certified (26% vs 35%)，to be earlier in their careers than the men (a median of seven vs10 years of experience in the field)，and more likely to hold entry-level positions．All of these differences are statistically significant．
Additional insight into the difference in compensation of men and women is
provided，which presents compensation by gender and years in the field．As expected，salary and total compensation increased for both men women as they accumulated greater experience．The only exception to this trend was for men in the field more than 20 years．The same exception was observed in the U.S. survey．In the latest U.S. survey，women’s salary as a percentage of men’s ranged from 70% to 84% in the various＂years in the field＂categories．Total compensation ranged from 60% to 85%．As indicated in the last two columns，the spread of these percentages is much greater in the Middle East．A surprising result is the tremendously larger amount that women in the field 11 to 15 years received than men with similar experience．This may reflect the region’s great shortage of women with that amount of experience，as shown by few female respondents in that experience category and the consequent need to pay higher compensation．
More respondents are at the middle-management level，followed by senior，entry-level，and top management. Few members in academia responded to the survey，perhaps reflecting the current lack of an academic membership category internationally．Reflecting the scarcity of women with more than 10 years of experience，there’s a much smaller percentage of women than men employed in top management positions．Given the typically higher salaries paid at this level，the impact of this disparity is clear．This picture is quite different from the situation in the U.S. survey，where the percentage of women in this category was approximately twice that of men．Other major differences exist at the entry level，with many more women at this level in the Middle East than in the U.S.，and in academia，with women much more prevalent in the Middle East than in the U.S. This last difference is encouraging because，as noted in the U.S. salary survey，female professors can serve as positive role models for young women considering a career in accounting．The relative scarcity of women in top-level management in the Middle East is only part of the＂compensation＂problem．Another issue, which also exists in the U.S.，is that women earn less than men at each level of management．The problem is greatest at the top-management level，where women receive less than half the
compensation of their male counterparts．Tremendous differences also exist at the lower/entry and senior-management levels．The disparity is least for middle managers．
Consistent with the trend in the U.S.，as men advance in rank，their compensation increases．This clearly makes sense-greater compensation should accompany greater responsibility and authority．A different trend is evident for women．While receiving greater compensation as they transition from lower levels of management to middle management，their compensation fails to increase commensurately as they achieve higher management ranks．(The data actually reflects decreasing compensation．) The failure of women’s pay to advance with their role in the organization may help explain their absence in senior and top management．
One factor that helps explain the disparity in pay between the genders at the various levels of management is professional certification．At the entry level of management，only 8% of women are certified vs.17% of men．This difference disappears at the middle-management level (39% of women vs. 40% of men) but then reappears at the senior-management level (29% of women vs. 47% of men)．These differences closely reflect the difference in compensation at the various management levels and clearly point to the importance of professional certification in career advancement and increases in compensation．
Men are much more likely to hold positions with major supervisory responsibilities，and women are likely to have some supervisory responsibilities but not be head of a major department．
Not unexpectedly，the greatest compensation goes to those members who are head of a major department and report directly to a CEO or Board of Directors．This category is followed by those who are head of a major depart ment but don’t report directly to the CEO or Board，those who have some supervisory responsibility but aren’t head of a major department，those who have little or no supervisory responsibility and report directly to a CEO or Board，and，finally，those with no supervisory responsibility．Not surprisingly，those with greater supervisory
responsibility receive greater compensation．
Although this ranking in terms of compensation holds when examining the men’s compensation，the situation isn’t as clear for women．Based on median compensation，roughly the same ranking exists，but based on mean compensation，the women who are most highly compensated are those who have some supervisory responsibility but aren’t the head of a major department．These women have titles such as auditor，senior accountant, and divisional controller．
A similar relationship between compensation and supervisory responsibilities occurred in the U.S. survey，with the exception that those with little or no supervisory responsibility and who report directly to a CEO or Board of Directors were paid more on average than those who have some superviso ry responsibility but aren’t head of a major department．In the U.S. survey，the most highly paid women were those who were head of a major department but didn’t report directly to the CEO or Board．Thus there’s a greater similarity regarding the effect of supervisory responsibilities on pay for Middle East and U.S. men than for women．
To summarize the effect of gender on compensation：
◆Women respondents in the Middle East tend to be younger than women respondents in the U.S.，and women receive less compensation than men do within each age category．
◆Women tend to have fewer years of experience in the field，and，on average，those with less than 10 years of experience are paid significantly less than men，while those who have been in the field 11 to 15 years are paid much more than men．
◆Women are less likely to have top- or senior-management positions，and，on average，women in those positions are paid less than men．The same holds true for major supervisory responsibilities．
Compensation and Certification
As noted previously，38% of the survey respondents are certified，including 27% who are CMAs and 5% who are Certified Financial Managers(CFMs)．How important is certification with regard to compensation？On average，certified members in the Middle East earned $42,132 in salary and $51,186 in total compensation as compared
to $18,950 and $23,580 for noncertified members．Thus，on average，certified members earn 122% more in salary and 117% more in total compensation than noncertified members．
The certification premium is greatest for the 30－39 age range，but，for every age range，those who are certified earn significantly more than those who aren’t，indicating the value of certification through-out a career．
Compensation and Degrees
We saw that nearly all survey respondents had at least a baccalaureate degree and that 22% had an advanced degree．Shows the salary and total compensation by degree．Surprisingly，those without a college degree earned more，on average，than those with a baccalaureate degree．Respondents with a master’s degree had the highest compensation of any group，and those with a doctorate earned less．The relationship between the income of those with less than a baccalaureate and those with a baccalaureate degree may be because，of all four educational groups，respondents with a baccalaureate degree had the fewest number of years of experience in the field．Given this result，given that the professional certifications discussed in the prior section require a college degree，and given the results in the previous section regarding the effect of certification on income，a reasonable strategy for those with a baccalaureate degree who want to increase their income may be to pursue certification．
How do the U.S. and the Middle East compare regarding the effect of education on compensation？In the Middle East there’s a much greater＂master’s premium＂than in the U.S. with regard to salary and total compensation．Also，in both regions，those with doctorates earned more than those with baccalaureate degrees but less than those with master’s degrees．Yet the＂doctorate premium＂is larger in the Middle East than in the U.S.．
Compensation by Organizational Structure and Industry Let’s also examine average salary and total compensation based on the number of employees in the respondent’s location and the total number of employees in the
respondent’s organization．That it’s difficult to make generalizations regarding the effect of organization size on compensation．When looking at income by size of location，those in units with 500 to 999 employees earned the most (with regard to both salary and total compensation)，and organization-wide those employed in companies with 5,000 or more employees were more highly compensated．This result is somewhat similar to the U.S. survey，which found that those in locations with 5,000 or more employees and those in companies of a similar size earned the greatest incomes．But as the authors of the U.S. survey note，there hasn’t been a defined pattern between income and location and organization size over the years．
Members’ income also varied considerably by industry．Given the importance of oil to the Middle East economy，it isn’t surprising that the highest salaries and total compensation are paid in the mining/natural resource extraction industry．Next most highly compensated are those working in government．The largest number of members work in finance，insurance，and real estate，and their average salary and total compensation ranked fifth and fourth，respectively，among the 13 industry categories．The fewest number of respondents, and those who earned the least，on average，were those in agriculture, forestry, and fisheries．
Although the most common form of employer organization was a publicly traded corporation，nearly as many members work in partnerships，and significant numbers also work in family-owned companies and privately held companies．These results contrast with the U.S. results in several ways．Members in the U.S. were more likely to work for large companies than were Middle Eastern members．For example，41% of U.S. respondents worked for publicly held companies，but only 26% of Middle Eastern members did so．For privately held companies，the percentages were 32% and 18%, respectively．
In terms of compensation，those working for publicly traded corporations receive，on average，the highest salaries and total compensation．A similar result was observed in the U.S. survey．Next most highly compensated were those employed by
privately held corporations．Those in academia earned the least．
Compensation by Responsibility and Position
The grouping of positions by management level has been modified slightly from that used in the U.S. survey to better reflect the respondents’level as self-reported．Also，some positions may be at different management levels in different companies．As expected, salary and total compensation generally increase at higher levels of management．A relatively large number of respondents are CFOs，and，on average，they ranked quite highly with regard to compensation．It’s interesting that while the relatively high compensation of top management in the U.S. has been the subject of criticism，the disparity between the compensation of top-level managers and those at the lower level is greater in the Middle East．In this survey，the mean total compensation of top managers in the Middle East was 539% that of lower-level managers，in the U.S. survey this percentage was 246%．
The effect of responsibility area on compensation is presented in．The areas are ranked in descending order based on average total compensation．Interestingly，information systems，which ranks only seventh (out of 14) in the U.S. survey，is the most highly compensated area in this survey．Internal audit and risk management also rank relatively high．Public accounting and taxation，ranked relatively highly in the U.S.，rank much lower in the Middle East．
Alternate Career Paths
Compensation is only one part of the decision to pursue a given job and career．For many people，flexibility in working hours and career path is also important．Forty-four percent of both men and women surveyed would choose to reduce their working hours and take a corresponding decrease in compensation．This is greater than for the men (29%) and women (42%) in the U.S. survey．Middle Eastern women on average are interested in a greater reduction than are men．The percentage of men for whom this is relevant（74%）is slightly more than for women (70%)，but of the group for which this was a relevant consideration，more women(50%) than men(33%) would pursue the career flexibility option．These figures contrast with those from the latest U.S. survey in an interesting
way．Fewer U.S. respondents had this as a relevant concern (62% of women and 59% of men)，yet, of that group，more women (86%) than men (71%) would prefer that option．
A final factor impacting compensation is career interruptions．Eight percent of the respondents have had a career interruption of at least six months，with women (15%) more likely than men (7%) to have had such an interruption．This is one-third the comparable rate (24%) from the U.S. survey for both men and women．
A substantial difference exists between the U.S. and Middle East surveys with regard to the impact of career interruptions on compensation．The U.S. survey found a significant negative impact on average salary from an interruption-8.5% for women and 11.8% for men．A similar analysis of the Middle East data surprisingly indicates higher average salaries for those who have had such a career interruption，probably because more people with substantial experience take a leave than do newly hired employees．Unfortunately，there isn’t enough data to isolate the effect of this variable on compensation．
Average Salary Profile
Presents average salary earned across management level，certification，and level of education．(There weren’t enough responses from women members to also analyze the data by gender．) When looking at the table, keep in mind that many other factors (such as industry，experience，and organizational size) also affect compensation，so adjustment for them may need to be made when applying these numbers to specific cases．
As expected，indicates that salaries generally increase as a person moves up in management，that certified members earn more than noncertified members，and that those with a master’s degree earn more than those with just a baccalaureate．An exception to these rules is that，on average，entry-level managers with a master’s degree earn more that middle managers．This may reflect a rise in starting salaries for accounting professionals as demand for qualified people increases．
Pursuing Advancement
This is an interesting time to start surveying the compensation of IMA members
in the Middle East．From an economic perspective，the past several years have certainly been challenging to many．The observed disparity between the compensation of men and women members adds to the challenge women members face．Yet a bright spot for all is the fact that only 2.4% of survey respondents indicated they were unemployed，which was close to the 2.0% in the latest U.S. survey．
The results of this survey indicate the value of higher education, professional certification，and professional experience in advancing your career and earning higher pay．These results should encourage members in the Middle East to pursue these avenues for advancement as they progress in their careers and expand the field of management accounting in the region．（节选）
Raef Lawson．East Salary Survey．Strategic Finance，2010（10）P29－49．
二、翻译文章
译文：
东方薪酬调查（IMA 管理会计师协会）
瑞夫劳森
（一）调查的样本：
◆93%是男性
◆年龄中间值为33岁，女性比男性年轻（中间值28 对 34）
◆受访者在这一行业工作时间平均为10年，为当前雇主工作5年时间，在当前岗位上4年时间。

这些平均时间女性比男性偏短。

◆70%的人已婚，61%的人有小孩。

◆38%的人有专业资格证书，注册管理会计师最多（27%）。

和一般的美国IMA成员相比，在中东一般成员男性居多，已婚的，有孩子的稍少。

（依据2009年美国薪酬调查比较）。

年龄方面也一样，中东的受访者年纪较轻，工作年限较少，也拥有资格证书的也不多。

（二）报酬
受调查者的平均工资为27786美元，平均总报酬为34137美元（总报酬为工资加其他补贴之和）。

最通常的补贴为奖金，55%的受调查者有。

还有12%的人有利润分红，12%的人还有其他形式的补贴。

这和美国的成员的分别为62%，18%和6%相比大为减少。

同时女性有这些额外补贴的概率比男性少，得奖金和分红比例为42%和2%。

补贴在各个调查国之间也相差很大。

卡塔尔的IMA成员基本工资和总报酬最高，埃及最少。

各国进行了比较（报酬用美元统计）。

你可以想象，在某个项目上的薪酬可能分布很不平均，可能出现个很高的薪酬数，导致平均薪酬不能反应实际情况。

基本工资占总报酬的比例在中东地区（81%）低于美国的86%，说明中东地区使用更多的补贴（比如旅游和住房津贴）。

（三）男性＼女性报酬
美国的IMA薪酬调查显示男女报酬不一样，2009年调查发现女性工资为男性
工资的77%，占女性总报酬的74%。

这些比例在中东更低（分别为58%和52%）。

在中间值上进行比较差别更大。

这些差别可以归因于人员上的差别。

受调查的女性比男性年龄偏小（中间值分别为28岁和34岁），女性有高级级别的少（18%对23%），有专业资格证书的也相对较少（26% 对35%），工作年限更短，女的年限中值为7年，男性为10年，女性通常在初级的岗位上。

所有这些差别影响很大。

尽管在每个年龄段男的薪酬都比女的高，但在30-39岁这个阶段差别要小，而50-59岁差别就很大，可能意味着从长远趋势看，男女差别在缩小。

一般地，男女的工资和报酬都会随着经验的积累而增长。

唯一例外是男的在某个领域工作超过20年，其工资就不会增加了。

美国的情况也一样。

在最新美国方面的调查中，不同工作年限的女性工资分别为男性的70%到84%不等，总报酬为男性的60%到85%，在表5最后两栏说明了这个百分比在中东地区更高。

令人奇怪的是，在11-15年的工作年限中，女的报酬比男的多了不少。

这也许表明具有这类工作经验的女性在这个地区很紧缺，这类女性接受调查的也少，导致报酬就高。

更多的受调查者是在中间管理层，其次是高级的，初级的和最高级的。

学术界的受调查者很少，说明全球都比较缺乏学术界成员。

从超过10年工作年限的女性比较少可看出，女性在高级管理层的比例比男性要少得多。

这些岗位的薪酬很高，导致的差别可想而知。

在美国这一栏的女性比例是男性的近2倍。

其他主要的区别体现在初级阶段，中东国家初级阶段的女性比美国多很多。

在学术领域，中东的女性成员数量比美国的多很多。

正如在美国调查表中提出的一样，这项差别是由于美国年轻女性把女教授当作从事会计职业的一个正面榜样造成的。

女性在最高管理层少是造成中东地区薪酬不一的部分原因。

另外一个原因，在美国也是如此，女性无论是在哪个层面都比男性的报酬低。

这一差别在最高管理层更大，这里女性获得的薪酬比同等男性少一半还多。

在初级和高级管理层，差别也很大。

在中间层差别小些。

和美国情况一样：男的升职薪酬就涨。

毋庸置疑收入越多，同时也意味着权利和责任越大。

女的则不一样，尽管从初级升到中级是要加薪，但再升职，她们
加的薪酬与升迁不成比例。

（数据显示相对减薪）。

这个现象也解释了为什么在高层和最高层中女性少。

另一个能解释在各个管理层男女薪酬差别的原因就是专业资质。

在初级阶段，只有8%的女性有资质，男的却有17%。

在中间管理层则相差不大（女39%VS 男40%）。

但在高级管理层有差别加大（女29%VS男47%）。

这个差别明显反应了在各管理层报酬的差别，也说明专业资质在职位晋升和加薪上的重要性。

男性通常在拥有主要监管职责的岗位上，女性通常只具有部分监管职责，并不会是主要部门的一把手。

可以知道，谁是部门一把手，谁直接和CEO，董事长汇报，谁的薪酬就最高。

这个分类包括了那些不直接和CEO董事长汇报的部门一把手，还有有一定监管职责的非部门负责人，还有有少许或没有监管权但直接和CEO董事长报告的人员，最后是没有一点权的人员。

可以想象，谁拥有较大的监管职责，谁的薪酬就越高。

这种等级排序在男性薪酬系统中是成立的，但在女性的薪酬系统中不明显。

从薪酬中间值分析，有这种等级排序，但从平均值分析，有较高薪酬的女性都是有一定监管职责但不是主要部门负责人的人员。

这些人员包括审计员，高级会计师，部门管理。

在美国的情况调查表中，监管职责和薪酬的关系也一样，但也有例外。

那些没有监管职权的但直接和CEO和董事会汇报的比有监管权的但非主要部门负责人薪酬平均要高。

美国薪酬最高的女性是那些不和CEO及董事会直接汇报的主要部门负责人。

在监管职权和薪酬的关系上，美国和中东的情况，在男性方面相似度比女性方面高。

概括一下性别和薪酬的关系：
◆中东地区的受访者女性比美国的要年轻，在每个年龄阶段，女性薪酬低于男性。

◆在这领域，女性通常工作经验少于男性，一般少于10年工作年限的女性和男性薪酬比较差别很大，11-15年工作年限的女性则比男性多很多。

◆很少有女性在最高层和高层管理岗位，一般在这些岗位的女性薪酬也低于同级别的男性。

从是否具备主要监管职权的方面反映的情况也很相似。

（四）薪酬和资质
前面已经提到，38%的受调查者有职业认证，其中包括27%的人是CMA注册管理会计师，5%的人是注册财务经理人。

这些资质对薪酬有多重要？一般来说，在中东的有注册资质的年基本工资为42132美元，总薪酬为51186美元，没资质的分别只有18950美元和23580美元。

因此，基本工资上，有资质的要多122%，总的薪酬上多117%。

在30-39岁年龄阶段资质好薪酬的关联度最高，但无论是哪个年龄阶段，有资质的都比没有资质的赚得多，说明资质的价值体现在整个职业生涯中。

（五）薪酬和学位
我们可以看出几乎所有的受调查者有学士学位，22%的人有更高的学位。

令人惊奇的是，没有大学学历的人工资比那些有硕士学位的平均要高。

有硕士学位的人薪酬最高，博士学位次之。

没有本科及以下学历的人收入比有学位的人高的可能原因是，受过大学教育的，在四个分类中有多年年限相对较短。

考虑到这个情况，还有先前提及的专业资质要求专科学历，以及资质和薪酬的关系，对于有本科学历的从业者来说，想要增加薪酬的最合理途径就是获得专业资质。

薪酬和教育程度的关系在美国和中东如何比较？在中东因为有更多的硕士津贴，因此硕士获得的工资和总报酬要比美国多好多。

同样，博士学历的收入，在美国和中东都比本科学历的高，但都比硕士的少。

但在中东博士津贴要比美国高。

（六）组织结构和行业和薪酬关系
以受调查者所在行业的人员和受调查者所在组织的所有人员为参考，来分析工资和薪酬。

组织大小和薪酬之间很难有个确定的关系。

但行业的规模上面，500-999人的行业单位雇员规模的薪酬（指工资和补贴等）最高，组织大小上，雇员超过5000人的公司薪酬较高。

这个结果和美国的情况相似，在美国超过5000人的行业雇员规模和公司中薪酬最高。

但如美国调查表作者所说，这些年，薪酬与行业规模和组织规模之间没有固定的关系。

不同的行业薪酬也不同。

提及石油对中东的重要性，也就不奇怪薪酬最高的是在矿产/自然资源采掘行业，其次是政府部门。

在金融保险业，房地产业工作
的协会成员最多，他们的薪酬在13个行业中分别排在第五和第四位。

在农业，林业，和渔业中，平均来说，薪酬最低。

在中东，协会成员工作在各种性质的单位组织中。

最多的工作单位是上市公司，很多人工作在事务所，相当数量的人工作在家族企业和私人企业中。

这个结果和美国的情况有差异，在美国，成员趋向于在大公司工作。

比如，41%的美国受调查者工作在公共企业，在中东，只有26%的人在这些企业工作。

而在私企工作的比例，两者分别为32%和18%。

在收入上，在上市公司工作的薪酬最高。

美国的情况也一样。

接下来是在私企工作的，收入最少的是在学术界工作的。

（七）岗位、职责和薪酬的关系
为了更符合调查时自我表述，管理岗位的名称在调查中稍稍和美国使用的有些不一样。

同样，有些岗位在不同国家可能是不同级别。

通常，级别越高，薪酬越高。

相当多的一部分人是首席财务官，他们的薪酬也相对高些。

有趣的是，当美国在批判高级管理者的高收入时，在中东却在进一步拉大高层和基层的收入差距。

在中东，平均的高层总薪酬是下一级管理者的539%，而在美国百分比为246%.
有趣的是，IT领域在美国仅排名第7位，但在中东却最高。

内部审计和风险管理的，同样排名靠前。

公共会计和税务领域，在美国排名靠前，中东地区则比较低。

（八）职业自由度
薪酬只是选择工作的一部分原因。

对很多人来说，工作时间的弹性和发展前景也是重要考量。

44%的受调查人愿意减低薪酬来换取缩短工作时间。

这个比例比美国的数据高，在美国男的愿意比例为29%，女的愿意的比例为42%。

在中东，女性比男性更希望减少工作时间。

这种做法能适用的，男性的比例比女性高，男为74%，女70%。

而将这作为考虑的相关因素的人中，女的比例比男性更高，为50%对33%。

将这些数据与美国最近的调查比较，发现一个很有趣的现象：美国很少有人将这个作为相关因素进行考虑（女62%，男59%），但是在将此作为相关项考虑的人中，女性（86%）比男性（71%）更希望有这样的选择。

最后一个影响薪酬的因素是职业中断期。

8%的受调查者有至少6个月的中断
期，女性（15%）比男性（7%）有中断期的可能性更大。

美国有24%的人员比例有中断期，是中东地区的3倍。

中断期对薪酬的影响在美国和中东有不同的情况。

在美国，负面影响严重，女的受影响的比例为8.5%，男的11.8%。

中东情况不同，有中断期的人获得的平均工资更高，也许是因为选择离开的人大多是有丰富经验的人，而不是新手。

可惜没有足够采样数据区分开这个变量对薪酬的影响。

（九）平均工资概括
众所周知，个人随着管理层面的升职，工资也会增长，有专业资质的比没有资质的要高，有硕士学位的比本科学历的多。

不过这也有例外，就是有硕士学位的初级经理比中级经理薪酬要高。

这也反应了对高素质从业人员数量需求在增加，从而导致入门工资的提高。

（十）追求进步
这段时期对中东地区的IMA成员进行薪酬调查是个奇怪的安排期。

过去几年，从经济角度上说，是对每个人的挑战。

男女薪酬的差别使女性成员面对更多。

不过也有亮点，仅仅2.4%的被调查者表示在失业状态，而在最近美国调查中有2%的成员失业，彼此差不多。

调查的结果证明了高等教育，专业资质，专业工作经历对职业发展和提高薪酬的重要性。

这也鼓励中东地区的成员去追求职场的发展，拓展更广的空间，获得更高的薪。

（节选）
瑞夫劳森．东方薪酬调查．金融战略，2010（10）P29－49．。