企业薪酬体系设计外文文献翻译中文字数3000多字

文献信息：Prasetya A.Enterprises salary system design and performance evaluation [J] Economic crisis, health systems and health in Europe，2015,5（2）：103-112.

原文

Enterprises salary system design and performance evaluation

Prasetya A

Abstract

Any effective way of management must rely on a basis: people, all the staff of enterprises. Compensation system as an important aspect of enterprise management system, for an enterprise to attract, retain and motivate employees have a significant impact, attract, retain and motivate key talent, has become the core of the enterprise recognized goal. The compensation system design is not only an effective way to realize the core objective, is also an important content of modern enterprise development.

Keywords: salary system and equity incentive, senior executives, design

1 Introduction

Human capital to the enterprise wealth maximization, the greatest degree of retaining key talent, attract potential talent, the basic principals and successful is perfect competitive compensation system. With the concept of human capital is more and more people Heart, attract, retain and motivate key talent, has become the core of enterprise determine target, compensation system for enterprises An important aspect of the system, to attract talents play an important role. Compensation system design is an effective way to reality is the core objective, but also an important content of the development of the enterprise to modernization, so the height weight by enterprises Depending on the.

2 Literature review

Early in the traditional compensation phase, the employers always minimize workers to cut costs as much as possible, and through this method make the Labor of workers have to work harder in order to get paid enough to make a living. William. First, Quesnay’s minimum wage theory is that wages and other commodities, there is a natural value, namely maintain staff minimum standard of living life information

value, the minimum wage for workers does not depend on the enterprise or the employer's subjective desire, but the result of the competition in the market. The classical economists Muller believed that certain conditions, the total capital in the enterprise salary depends on the labor force and for the purchase of labor relationship between capital and other capital; For the payment of capital wage fund is difficult to change in the short term. Wages fund quantity depends on two factors: one is a worker, directly or indirectly, in the production of products and services production efficiency; the other one is in the process of production of these goods directly or indirectly employ labor quantity. With the development of era, the simple forms of employment have already can't satisfy the demand of the workers, so some interests to share views was put forward to motivate workers.

On this basis, the Gantt invented the "complete tasks rewarded" system to perfect the incentive measures. Represented by American economist Becker’s theory of human capital school of thought argues that human capital is determined by the human capital investment, is present in the human body to the content of knowledge, skills, etc. Martin Weizmann share of economic theory that wages should be linked to corporate profits. Increase in profits, employee wages fund, increased profits, and employee wages fund. Between enterprises and employees is the key of the labor contract is not in a fixed wage of how many, but in the division of labor both sides share proportion. In modern compensation phase, the contents of the compensation has been changed, increased a lot of different compensation models, and more and more pay attention to employee's personal feelings and development, employees can even according to individual condition choose different salary portfolio model. Employees can be paid off on surface of the material and spiritual.

3 Pay system overview

In the past the traditional pay system, usually are business owners value orientation as the guide to carry on the design. With the continuous development of the overall market environment, in the modern enterprise management concept has also changed. They are aware of the established compensation system should adapt to the employee benefit as a starting point, the self-interest pursuit and employee

demand together, to establish a set of enterprises and employees to maximize the interests of the two-way, so as to achieve win-win situation. Since the 90 s, the western developed economies in the enterprise owners and managers try to change the traditional form of compensation, relocation compensation system, the importance of also constantly try to innovate salary system of design and diversification.

Performance pay system is established in accordance with the enterprise organization structure based on the results of the individual or team performance appraisal for salary distribution system. Total compensation is generally associated with individual or team performance. Now the enterprise model is used to combine individual performance and team performance. At the same time will be long term incentive and short-term incentive flexible model. In this kind of pay structure, contains a variety of forms of performance pay.

Skill-based pay system on the basis of employees' skill determine employee wages level, and to the improvement of skills as their employees progress criteria. The compensation model can encourage employees to continuously learn new knowledge, to keep up with The Times, is the industry leader, when technology and equipment upgrades to the fastest response time to complete the change, and is helpful to form the learning corporate culture. If for flat organization structure, management jobs and opportunities for advancement are less, the compensation system can be very skillful professionals to make up for in terms of compensation. But with technical compensation system with the problem is that the enterprise needs to pay for a large number of staff training, and if the participants of the training is not all to use knowledge in actual production, enterprises will not be able to obtain benefits, resulting in wasted costs.

Total compensation is the unity of the material reward and spiritual reward. Among them, external compensation including all in monetary form of economic compensation, internal compensation includes not to substantial form of economic compensation, more focused on the return of spirit. John’s Lipoma at the end of last century proposed the compensation design, customization and diversity is more representative of the overall package. He should show that the basic wage, additional

salary, salary welfare, work supplies allowance, bonus, promotion and development opportunities, psychological income, life quality, and individual factors that ten compensation factors into consideration, the formation of compensation system, the design method is different from the past traditional salary structure, is the biggest different compensation system design approach from the owner as the center to the worker as the center, employees can choose a suitable for their own pay combination, is no longer a passive receiver. In this compensation mode, economic compensation and the economical compensation together, paying equal attention to material and spiritual.

4 The implementation of the compensation system design

Salary survey is the key in the compensation system design. It is not only the necessary to understand the enterprise existing compensation system, is also the basis of compensation system design again. Salary survey should be real in-depth internal employee survey, as far as possible let employees at all levels give true feelings, make compensation system designers understand the staff for the specific demands of overall compensation. In had certain understanding of the current salary system and problems, will determine the compensation system on that basis to the general principles of design. Compensation system and the determination of design general principle also should according to the specific conditions of different enterprise itself to specific design. At the same time, according to the general principle to determine the scope of the staff at the level of compensation.

Enterprise in selecting the most suitable for their own compensation system, the following sections are often the most concern, such as the division of different levels and at the same level of position within the sort, the post assessment results and with the duty staff due to personal quality differences between how to determine the pay difference. Enterprise in selecting the most suitable for their own compensation system, the following sections are often the most concern, such as the division of different levels and at the same level of position within the sort, the post assessment results and with the duty staff due to personal quality differences between how to determine the pay difference.

Enterprise operators and management personnel representing the highest quality, at the same time they also foreign representative enterprise image, and holds the enterprise the way forward. They tend to have certain matter accumulation, more the pursuit of spiritual satisfaction and the realization of self-worth. For management personnel shall be designed to be scientific and reasonable compensation system, comprehensive consideration, not only give reasonable compensation in terms of material, at the same time to consider their spiritual pursuit.

General manager's daily work mainly are transactional, administrative work, but is not directly concerned with the production related, so during the design compensation system will post wage and performance wage together, thus the personal salary combined with enterprise business objectives. To general managers to take a wider range of incentives, such as the annual performance review top employees equity incentives, encourage managers over fulfilled the goal, and form a competitive atmosphere of the company culture, drive the enterprise vitality. Increase the general manager’s shareholding proportion.

For the use of EV A on the sales staff, can draw lessons from Tula bank ever take method, the sales staff to set up a commission system based on EV A. Each sales staff receives a salary, in addition to qualification to get bonuses, the bonus amount depends on the "added value" has created. So that the program works: the company will be the added value of products are listed out, after distribution after the full cost of the product. The finance department monthly compiled a list of each product and added value of the net sales report. Each sales staff receives a copy of the report, as well as the use of the added value of the net total details of its own performance in the same format of monthly report. Further to deduct from the added value of net pay, perks and other fees and should share part of the management fee. After adjusting for these report line represents the added value.

5 Conclusion

In the modern enterprises increasingly competitive today, talents become the key factor of enterprise long-term development more and more Business owners. And how to retain existing talent, and recruit more people of insight to join together create

enterprise Interest, become the compulsory subject of enterprise owners and management, and improve the compensation system is retaining talents and attracting talents essential link.

译文

企业薪酬体系设计与绩效评估

Prasetya A

摘要

任何一种行之有效的管理方式的运用都必须依赖于一个基础：人，企业的所有员工。薪酬体系作为企业管理体系的一个重要方面，对于企业吸引、保留和激励员工有显著的影响，吸引、保留、激励关键性人才，已经成为企业公认的核心目标。而薪酬体系设计既是实现这一核心目标的有效途径，也是现代企业发展的一项重要内容。

关键词：薪酬体系，股权激励，高管人员，设计

1引言

要将人力资本这个企业财富最大化，就要最大程度的留住关键人才，招揽潜力人才，而成功的首要基础便是完善的有竞争力的薪酬体系。随着人力资本的概念越来越深入人心，吸引、保留、激励关键性人才，已经成为企业确定的核心目标，薪酬体系作为企业制度的一个重要方面，对招揽人才起到重要作用。薪酬体系设计是一个有效地方式来实现这一核心目标，同时也是企业向现代化发展的一项重要内容，因此受到企业的高度重视。

2文献综述

在传统型薪酬阶段早期，雇主总是尽可能将工人工资降到最低以节省成本，并且通过这种方法使工人不得不更努力的劳动以获得足以糊口的报酬。威廉.配第、魁奈的最低工资理论认为工资和其他商品一样,有一个自然的价值水平,即维持员工最低生活水平的生活资料价值，工人的最低工资不取决于企业或者雇主的主观愿望,而在于市场竞争的结果。英国古典经济学家穆勒认为,在企业资本总额一定的条件下,工资取决于劳动力人数和用于购买劳动力的资本与其他资本之间的关系；用于支付工资的资本就是短期内难以改变的工资基金。工资基金的数量取决于两个因素:一个是工人直接或间接生产产品和服务的生产效率；另一个是

生产这些商品过程中直接或间接雇佣的劳动力数量。随着时代发展，这种简单的用工形式已经不能满足劳动者的需求，因此有人提出了利益分享的观点以激励工人。

在此基础上，甘特发明了“完成任务发给奖金”的制度来完善激励措施。以美国经济学家贝克尔为代表的人力资本理论学派认为，人力资本是由人力资本投资所决定的,是存在于人体中的知识、技能等的含量总和。马丁?魏茨曼主张的分享经济理论认为，员工工资应该与企业利润挂钩。在利润增加时,员工工资基金增加，利润减少时,员工工资基金减少。企业与员工之间劳动合同的关键就不在于固定工资的多少,而在于劳资双方分享比例的划分。到了现代型薪酬阶段，薪酬的内容已经有了改变，增加了许多不同的薪酬模式，并且越来越注重员工的个人感受和发展，甚至员工可以根据个人状况挑选不同的薪酬组合模式。员工在物质和精神面都能得到了回报。

3薪酬体系概述

在过去传统的薪酬体系中，通常都是以企业所有者价值取向为导向进行设计。随着整体市场内环境的不断发展，现代企业中的经营理念也发生了转变。他们都意识到所建立的薪酬体系应当适应以员工利益为出发点，将自身利益追求和员工的需求结合在一起，建立一套符合企业和员工的利益双向最大化，从而达到双赢局面。从上个世纪90年代以来，西方发达经济体中的企业所有者及管理者们试着转变传统的薪酬形式，重新定位薪酬体系的重要性，也不断地尝试着对薪酬制度进行创新设计和多样化设计。

绩效薪酬体系是按照企业组织结构建立的以个人或团队绩效考核的结果为依据进行薪酬分配的薪酬体系。薪酬总额一般与个人或团队的业绩相联系。现在企业中使用较多的模式是采取将个人绩效和团队绩效相结合。同时将长期激励与短期激励灵活配合的模式。在这种薪酬结构中，包含多种多样的绩效薪酬形式。

技能型的薪酬体系以员工技能高低为标准确定员工工资等级，并且以技能的提高作为员工进步的评判标准。这种薪酬模式能够鼓励员工不断学习新的专业知识，有利于跟上时代脚步，一直处于行业领先地位，在技术设备更新换代时能以最快的反应时间完成更换，有利于形成学习型的企业文化。如果组织结构为扁平型，（完整译文请到百度文库）管理岗位和晋升机会都较少，这种薪酬体系可以