薪酬制度建设中英文对照外文翻译文献
设定薪酬结构(中英对照)
Question: •How much should be the mid-point progression (%) between grades? •How wide should the ranges be? •How much should the range overlap?
a a1 - a2 b1 - b2 c1 - c2
Pay & Reward
for
Huawei Technologies, Co., Ltd.
設定薪酬結構 Developing Salary Structure
設定薪酬結構之考慮因素 Developing Salary Structure- Considerations
Base Pay Policy 基本薪酬政策 Decide Competitive Reference Salary 決定具有競爭性的標準工資 Decide Salary Ranges 制定工資幅度 Range Overlap 幅度重疊 Significance of Salary Range 工資幅度的重要性 How many structures? 多少個結構? Overs and Unders高出/底於工資幅度
Reference Salary = Competitive Pay = Recruitment Standard RMB
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工资制度中英文对照外文翻译文献
工资制度中英文对照外文翻译文献工资制度中英文对照外文翻译文献(文档含英文原文和中文翻译)Management Style and FairPaymentTom HusbandThis article discusses the relationship between management style within a firm and the procedures used to determine internal wage and salary differentials. At a time when management styles are apparently becoming less authoritarian and paternalistic in favour of greater worker participation there is obviously a danger of firms using payment techniques which are inappropriate to the current management/worker relationship. Some simple models of workers and organization are used to identify four broad styles of management. These styles are then related to the job evaluation and performance rating techniques in common use in British industry today. Some general conclusions are drawn concerning future trends in payment to suit management style.IntroductionProblems of internal pay structuring have always been of keen interest to both managers and students of British industry. In recent years however the setting of rational and fair pay differentials has taken on a particular significance. Our social andmanagerial attitudes to criteria for reward are changing fast. The whole question of pay relativities is now seen to be central to the establishment of a just industrial society. Within individual firms managers and employees are questioning the traditional approaches to work structuring and wage payment. There is adistinct move from both sides of industry towards a greater degree of employee consultation and participation in the running of the firm. This trend has brought with it fresh approaches to the analysis of work and the determination of equitable wage and salary differentials.A great many British companies have already applied themselves to solving the dynamic problems of work analysis and reward. The majority are probably only now deciding how best to approach these same problems. It is fair to say that a great deal of confusion and even controversy surrounds the issues involved. In the last decade managers have been deluged with new techniques of pay administration.All of these techniques are valid when applied under appropriate conditions. The dilemma which has faced managers is to know which of the techniques is relevant to the solution of their particular problems. There have been many sad cases of mismatch between technique and situation.Managers need an overall company strategy for work analysis and pay. The integration of techniques into a total package of wage and salary administration must reflect the management style employed in the company, as well as recognize the many constraints put on managerial control.Many companies are now facing up to situations where management styles are altering and technological and other influences are changing fast. The company pay strategy has to mirror these changes if it is to remain effective.Ideally the internal payment structure should reflect the organization structure (and hence the structure of responsibility carried across job hierarchy). However there is no single ideal structure of organization and consequently there can be nosingle ideal structure of pay. Each firm has a range of needs which are met or partially met by the measures taken by management. We can begin the argument by examining the management styles associated with the needs of the employee/ manager relationships - the so-called 'psychological contract'.Management Styles and the Psychological ContractObviously the management style used in fulfilling the psychological contract reflects the way in which managers in the company expect employees to behave. Some managerial teams expect their employees to simply have what is known as a 'calculative' involvement with the company. They are expected to do what is required by the goal-setters (the management team) and no more. The contract is fulfilled by paying sufficient wages or salaries to motivate the employees to meet the goals set by the managers. Many small family firms operate this management style and there are possibly a great many large companies too. It is convenient to label this type of management view of the organization as 'goal oriented'. In the extreme such managers might perceive only a single goal (profit ratio, market share, etc) without requiring the employees to have any identification or 'moral involvement' with that goal. A totallydifferent conceptual model of the organization allows for the achievement of a whole range of needs24 Personnel Review Vol 4 Number 4 Autumn 1975by the organization. Managers who conceive of their companies in this fashion see the need for balancing the 'system' of needs. Employees (and especially other, junior managers) are perceived as people whose actions should influence the entire organization not just their own department or subsystem of, for example, production control or purchasing or marketing, etc. Theview held here is that it is no good to have nine tenths of the company's needs being met and the other tenth ignored. It is a 'systems' approach and is a model which is apparent in the management philosophy of our larger and more progressive industrial companies.Between these two polar models of organization there is obviously scope for many other concepts. A pluralistic model, for example would allow for different constituent parts of the organization to have their own separate goals.The models that managers hold of men as distinct from the goals of the company are described in a massive literature of organizational psychology. It is possible in this area also to establish extreme, polar concepts. One extreme would be the assumption that man is a 'rational-economic' animal. Because of this a manager holding such a view might use McGregor's well-known Theory X approach to his subordinate. McGregor1 points out that 'rational-economic' man assumptions imply that man is lazy by nature and is motivated primarily by financial incentives. The employee is seen to need direction and control so that he will work towards the organization's goals. He is seen to be unambitious and reluctant to take responsibility. The assumptions associated with Theory X are, of course, built into the foundations of the Classical organization theories. The employee, in short, is seen to react to his environment.The model of man seen to be at the opposite from the reactive, Theory X man is McGregor's Theory Y approach. Assumptions on which Theory Y are based include the fact that most men do not dislike work, they seek a challenge from the work environment and in fact welcome the opportunity to achieve a 'moral' involvement with the organization. Underappropriate conditions the employee, says Theory Y, will seek out responsibility and is capable of imagination, ingenuity and creativity.There have been several attempts to classify the various models of man and organization, a notable example being the typology developed by Etzioni2. For the purpose of this present discussion, however, the simple model constructed by Limerick3 to show the type of management style implied by management's assumptions about men and organization seems appropriate. The model takes the form of the matrix shown in Figure 1 below: Reactive Man Self-Active ManGoal Organization AuthoritarianManagementConsultativeManagementSystem Organization PaternalisticManagementParticipativeManagementFigure 1 The Limerick Matrix of Management StylesThe matrix suggests that if management holds Theory X (reactive man) assumptions and sees the organization as being single goal orientated, the style implied is authoritarian. At the other extreme, should the assumptions be of Theory Y nature and the organization be seen as systems orientated, the model implies that the strategy is participative. It must be borne in mind, of course, that this classification represents pure types of organization which probably do not exist as such in practice. It is meant to be a relative model which shows only the extreme assumptions and implied strategies. It is, however, veryimportant to be able to put the problem of differing styles into some perspective.Equitable PaymentThe four styles of management proposed in the model can be considered with special reference to problems of equitable payment. Authoritarian management is typified by the proposals of the Classical management theorists (eg Fayol,Urwick, Gulick). The organization is managed along the universal principles of planning, organizing, motivating and controlling and the structure is pyramidal with great emphasis on line authority. There is rigid specialization and departmentalization. Participation by non-management in meeting the organization's goal is severely restricted.In paternalistic management the systems needs of the organization must be met by those employees who are not seen to be reactive. Thus, for example, some large, sophisticated industrial organizations typically perceive themselves to have 'systems' of needs, the non-managers and even junior management are seen as reactive while the senior management team is often assumed to consist of self-active men. Here the senior managers assume that they have to meet their subordinates' needs for them; say by providing preferential pension schemes and welfare benefits and cheap canteens, sometimes with little consultation with the employees involved.A paternalistic organization is also typified by a pyramidal structure and an emphasis on line authority. Paternalism is improved over the authoritarian strategy in that employees are often allowed to present alternatives for action in non-task activities. Many British concerns are run on clearly paternalistic lines. There are several well-known, large organizations (typicallythe major employers in their respective communities) which adopt a 'cradle to grave', protective attitude to their employees. In the past such firms tended to discourage trade union representation believing that a company union or association could better meet the needs of their workpeople.In a paternalistic company one would expect the pay level for shop floor and clerical workers to be relatively low, the employees being compensated by superiorwelfare benefits and greater job security in general. In an authoritarian firm the pay levels in the lower job grades could be expected to be slightly higher (for the same economic and technological conditions) than in the paternalistic company. In fact, however, some of the larger well established paternalistic concerns often have a reputation for paying basic wages and salaries above the norm.A consultative management strategy implies that man is seen as self-active but requires to be directed so that his needs are integrated with the goal of the organization. The manager's functions are, as in the authoritarian strategy, to plan, organize, motivate and control but in this case the process is carried out in such a way that maximum autonomy for employees is allowed without endangering the goal of the organization. The strategy implies a pyramidal structure with only a limited recognition of the non-managers' right to be heard. Participation is allowed to the extent that employees can present alternatives for action in task activities. The style of management is man-to-man but the strategy is also characterized by the use of joint consultative conferences and the like.Participative management assumes that self-active man will make a responsible contribution to the achievement of thesystem's needs. The manager's function is to act as a monitor of the system needs and to create conditions in which they can be met. This strategy implies a fluid, 'organic' structure and recognizes both formal, line authority and the authority of non-executives as a result of their personal expertise. Group work is encouraged and, in participating, employees are allowed to present and evaluate alternative courses of action.In the consultative and participative strategies, then, employees are encouraged to view the organization as a unitary system. Because of this, one would expect to find the pay of low level jobs being compared, formally, to that of the higher-level jobs. In short, one could expect an approach to an all-company job evaluated pay structure since employees are concerned more with the company as a whole compared with their counterparts in companies managed by the first two strategies outlined above. Participation and PaymentThere appears to be some movement towards greater involvement of all employees in the management of British firms. The mood of the day suggests that authoritarian management is fast becoming unacceptable to employees and that even paternalism is unwelcome.At least one large British corporation has developed work designs which eliminate the need for the traditional foreman.The workers operate in teams which decide, for themselves,on the allocation of work duties, shift rota details, holiday arrangement details and the like. More importantly the workers participate, in the true sense, in writing the team's job description and consequent pay grade. Obviously this type of job design and organizational thinking greatly affects a company's philosophy of work and reward. If the apparent trend towards greaterparticipation continues we can therefore expect to see a greater emphasis on the workers' 'knowledge' authority. The managerial style used by a company is clearly important in deciding the most appropriate forms of work analysis and reward. It is obviously wrong for a companywhich is, say, essentially paternalistic to install pay systems which depend on true participation for their effectiveness. Yet this is not at all unusual.If there really is a strong move towards consultative and participative management styles across British industry what are the implications for payment techniques in the future? Managers usually apply two types of technique - one, job evaluation, to provide a ranking of job value in terms of basic wages or salaries and, two, merit rating (or performance appraisal, or incentive systems) to provide a means of rewarding individual employee effort and achievement.Job evaluation techniques which yield a single, company-wide payment structure would seem to offer promise within participative firms. Two fairly recent ideas fit the specification ideally. Elliott Jaques' widely discussed time span of discretion system developed in his famous Glacier Project suggests that all jobs at all levels within a firm can be evaluated and rewarded in terms of a single criterion. That criterion is the responsibility carried by the employee in his job and is measured in terms of the time he has to wait to find if his tasks or decisions have been effective. The longer the time span the greater the responsibility and the higher the reward. In addition Jaques has found that when time span values are plotted against the corresponding 'felt fair' wages or salaries a specific distribution exists. Thus he can analyse all jobs in the company in terms of the time spanmechanism and produce a payment structure which relates, on one graph, the pay of the labourer and copy typist gto that for the sales manager and managing director. The time span approach has not so far been widely implemented for job evaluation purposes (although it is a well recognized and valuable approach in other areas such as management development). Is it likely to become more popular? If the trend in management style is towards more participation the answer must surely be no. Because the evaluation criterion (time span) and the pay distribution are so well defined and specified it is extremely difficult to see how employees can participate in its implementation. Employees are forced to accept that the company 'knows best' (paternalism implied) or that the company has the right to enforce the system of its choice (autocracy implied).A second, and superficially similar proposal, comes from Paterson whose decision band technique of job evaluation and payment structure is currently being widely discussed. Paterson's sole criterion of job value is the hierarchical level of decision-making required by the job. The higher the decision level (policy-making as against routine, procedural decisions) the greater the responsibility implied and the higher the reward. The decision band method is applied to all jobs in the company and provides a specific shape of payroll distribution. (When wages and salaries for the jobs are plotted on a log scale against their decision levels a straight line should be achieved. Paterson argues that this exponential relationship is a necessity for internal payment equity.) Again, as in Jaques' proposals, there appears to be too much predetermination to allow for much employee participation in applying the scheme. However Paterson is muchless rigid in his approach and accepts that certain job factors have to be bargained and paid for in addition to the payment levels established by decision band grading. The fact that Paterson's method is now in use in several British firms and is about to be applied to all jobs within the Danish civil service implies its acceptability. The method probably will be used considerably in future since, although the decision level framework is inflexible, the analysis of jobs emphasizes the 'knowledge' authority of the employee to a very considerable extent. In short the system puts high value on information and advice for decisionmaking as well as the decision-making itself. It must be said however that, in itself, the decision band approach is unlikely to be widely applied as a job evaluation technique within craft union job families. The great attraction of the method is the provision of a payment structure and evaluation framework which can be used as a valuable guide in bargaining and consultation situations.The conventional methods of job evaluation can be applied in an autocratic or democratic fashion by management. The hybrid forms of job evaluation, developed by firms of consultants,which tend to make use of the most relevant aspects of a number of separate schemes possibly hold the greatest promise for participative firms. By allowing as many employees as is feasible to participate in the ranking and grading of jobs, management can develop a genuinely acceptable profile of the job values. The snag with conventional and hybrid schemes is that they provide separate payment structures for separate job families. A system such as the decision band method is then required to knit the component pay structures into a company-wide whole.In payment for individual performance the greatest emphasis seems to lie, still, on incentive schemes for manual workers. In the orthodox incentive system management control depends heavily on stop watch time standards. Employees are inclined to be seen as having the 'calculative involvement' noted earlier in the goal oriented philosophy. In moving from an individual incentive system to measured daywork the workers are seen to be less reactive and more self-active.26 Personnel Review Vol 4 Number 4 Autumn 1975They are consulted with a view to improving methods and production planning. In the plant-wide bonus schemes (such as the Scanlon or the Rucker Plans) the employees are seen to have a 'moral involvement' with the company's total objectives. To achieve this degree of involvement often requires that the employees gain access to information which has been considered to be traditionally for management eyes only. It calls, in fact, for true participation.Thus the orthodox piecework systems tend to fit best with an authoritarian management style; measured daywork with a consultative style; plant wide schemes with participation. Where do the paternalistic companies fit? Typically they employ merit rating systems which assess (through the supervisor's rating) how well the employee matches the company norms in terms, typically, of quality and quantity of work, initiative, team spirit and timekeeping.The appraisal of managers' performances has recently been seen to be appropriately tackled by the Management-by- Objectives approach. This calls for a considerable degree of participation or at least consultation in agreeing with a subordinate manager what constitutes realistic future targets forhim to achieve. On the face of it this type of approach appears to have continuing promise for the future. There are some mechanical problems often associated with applying MBO but its participative forward-looking basis is surely appropriate.We come to the view then that as firms change their management styles from authoritarian/paternalistic to consultative/ participative they must review the nature of their payment strategies. Hopefully the management style will match the mood of the firm's employees and, in turn, be reflected in the determination of an equitable payment structure. It is obviously wrong to apply techniques, however sophisticated, which will call for a management style which does not exist in the company. Equally it is just as wrong to persevere with techniques which were right for the management style and the mood of the employees ten years ago but inappropriate today.If the trend towards consultation and participation does gather force we can expect to see job evaluation in terms of the hybrid type with maximum employee participation in its implementation. We can also expect a move towards a single company-wide payment structure using a system such as Paterson's decision band framework to integrate the separate job family structures. The trend towards measured daywork and plant-wide incentives should also gather force. Executives can expect to have their performances appraised more and more by an MBO type of system (although the details may vary from the current MBO models).We must not be too sure however that there will be a rush away from authoritarian/paternalistic styles. People in industry, as in all walks of life, are resistant to change. The managers who are most important in making participative payment strategiesoperational are those in the middle levels. Unfortunately, many such managers do not or cannot accept the validity of worker participation and would, consequently, be unable to apply the newer schemes successfully. However it is difficult to see the trend being resisted in the long run. We should be ready for it and plan payment strategies accordingly. It is too important an issue to ignore.管理风格和公正的工资制度约翰本文主要涉及在固定范围内公司的管理风格和确定内部工资差别的程序的关系。
2948BXXX公司的薪酬管理 外文参考文献译文及原文doc
2948BXXX公司的薪酬管理外文参考文献译文及原文doc 本科毕业设计(论文)外文参考文献译文及原文学院经济管理学院专业工商管理年级班别学号学生姓名指导教师年月日目录1 薪酬管理的涵义与内容 (1)1.1 薪酬管理的涵义 (1)1.2 薪酬管理的内容..............................................................................1 2 薪酬管理的历史考察 (3)2.1 专制阶段 (3)2.2 “温情主义”阶段 (3)2.3 科学管理阶段 (3)2.4 现代管理阶段.................................................................................4 3 薪酬管理的发展趋势 (6)3.1 企业人力成本将逐步上升 (6)3.2 薪酬制度的依据将更多地反映市场而不是工作本身的价值 (6)3.3 薪酬福利设计更富弹性并走向多轨化 (6)3.4 薪酬分配形式由货币主导型向资本主导型过渡 (6)3.5 薪酬支付方式将呈现多样化...............................................................7 1 Management salaries of the meaning and content (8)1.1 Salary Management meaning (8)1.2 Content of salary management................................................................8 2 Salary management historical inspection............................................................... . (11)2.1 Despotic stage (11)2.2 "Paternalism" stage (11)2.3 Scientific management stage (12)2.4 Modern Management stage..................................................................12 3 Salary management development tendency.. (14)3.1 The enterprise manpower cost gradually will rise (14)3.2 The salary system basis more will reflect the market but will not be works itselfvalue………………………………………….………………………………….…. .143.3 A salary welfare design richer elasticity and moves towards the multi-axles (15)3.4 Salary assignment form by currency leadership to capital leadership transition (15)3.5 The salary payment way will present the diversification (15)1 薪酬管理的涵义与内容1.1薪酬管理的涵义企业的薪酬管理，就是企业管理者对本企业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。
薪酬管理外文文献翻译
薪酬管理外文文献翻译The existence of an agency problem in a corporation due to the separation of ownership and control has been widely studied in literatures. This paper examines the effects of management compensation schemes on corporate investment decisions. This paper is significant because it helps to understand the relationship between them. This understandings allow the design of an optimal management compensation scheme to induce the manager to act towards the goals and best interests of the company. Grossman and Hart (1983) investigate the principal agency problem. Since the actions of the agent are unobservable and the first best course of actions can not be achieved, Grossman and Hart show that optimal management compensation scheme should be adopted to induce the manager to choose the second best course of actions. Besides management compensation schemes, other means to alleviate the agency problems are also explored. Fama and Jensen (1983) suggest two ways for reducing the agency problem: competitive market mechanisms and direct contractual provisions. Manne (1965) argues that a market mechanism such as the threat of a takeover provided by the market can be used for corporate control. "Ex-post settling up" by the managerial labour market can also discipline managers and induce them to pursue the interests of shareholders. Fama (1980) shows that if managerial labour markets function properly, and if the deviation of the firm's actual performancefrom stockholders' optimum is settled up in managers' compensation, then the agency cost will be fully borne by the agent (manager).The theoretical arguments of Jensen and Meckling (1976) and Haugen and Senbet (1981), and empirical evidence of Amihud andLev (1981), Walking and Long (1984), Agrawal and Mandelker (1985), andBenston (1985), among others, suggest that managers' holding of common stock and stock options have an important effect on managerial incentives. For example, Benston finds that changes in the value of managers' stock holdings are larger than their annual employment income. Agrawal and Mandelker find that executive security holdings have a role in reducing agency problems. This implies that the share holdings and stock options of the managers are likely to affect the corporate investment decisions. A typical management scheme consists of flat salary, bonus payment and stock options. However, the studies, so far, only provide links between the stock options and corporate investment decisions. There are few evidences that the compensation schemes may have impacts on thecorporate investment decisions. This paper aims to provide a theoretical framework to study the effects of management compensation schemes on the corporate investment decisions. Assuming that the compensation schemes consist of flat salary, bonus payment, and stock options, I first examine the effects of alternative compensation schemes on corporate investment decisions under all-equity financing. Secondly, I examine the issue in a setting where a firm relies on debt financing. Briefly speaking, the findings are consistent with Amihud and Lev's results.Managers who have high shareholdings and rewarded by intensive profit sharing ratio tend to underinvest.However, the underinvestment problem can be mitigated by increasing the financial leverage. The remainder of this paper is organised as follows. Section II presents the model. Section HI discusses the managerial incentives under all-equity financing. Section IV examines the managerial incentives under debt financing. Section V discusses the empirical implications and presents the conclusions of the study.I consider a three-date two-period model. At time t0, a firm is established and goes public. There are now two kinds of owners in the firm, namely, the controlling shareholder and the atomistic shareholders. The proceeds from initial public offering are invested in some risky assets which generate an intermediate earnings, I, at t,. At the beginning, the firm also decides its financial structure. A manager is also hired to operate the firm at this time. The manager is entitled to hold a fraction of the firm's common stocks and stock options, a (where0<a<l), at the beginning of the first period. At time t,, the firm receives intermediate earnings, denoted by I, from the initial asset. At the same time, a new project investment is available to the firm. For simplicity, the model assumes that the firm needs all the intermediate earnings, I, to invest in the new project. If the project is accepted at t,, it produces a stochastic earnings Y in t2, such that Y={I+X, I-X}, with Prob[Y=I+X] = p and Prob[Y=I-X] = 1-p, respectively. The probability, p, is a uniform density function with an interval rangedfrom 0 to 1. Initially, the model also assumes that the net earnings, X, is less than initial investment, I. This assumption is reasonable since most of the investment can not earn a more than 100% rate of return. Later, this assumption is relaxed to investigate the effect of the extraordinarily profitable investment on the results. For simplicity, It is also assumed that there is no time value for the money and no dividend will be paid before t2. If the project is rejected at t,, the intermediate earnings, I, will be kept in the firm and its value at t2 will be equal to I. Effects of Management Compensation Schemes on Corporate Investment Decision Overinvestment versus UnderinvestmentA risk neutral investor should invest in a new project if it generates a positiexpected payoff. If the payoff is normally or symmetrically distributed, tinvestor should invest whenever the probability of making a positive earninggreater than 0.5. The minimum level of probability for making an investment the neutral investor is known as the cut-off probability. The project will generzero expected payoff at a cut-off probability. If the investor invests only in tprojects with the cut-off probability greater than 0.5, then the investor tendsinvest in the less risky projects and this is known as the underinvestment. Ifinvestor invests the projects with a cut-off probability less than 0.5, then tinvestor tends to invest in more risky projects and this is known as thoverinvestment. In the paper, it is assumed that the atomistic shareholders risk neutral, the manager and controlling shareholder are risk averse.It has been argued that risk-reduction activities are considered as managerial perquisites in the context of the agency cost model. Managers tend to engage in these risk-reduction activities to decrease their largely undiversifiable "employment risk" (Amihud and Lev 1981). The finding in this paper is consistent with Amihud and Lev's empirical result. Managers tend to underinvest when they have higher shareholdings and larger profit sharing percentage. This result is independent of the level of debt financing. Although the paper can not predict themanager's action when he has a large profit sharing percentage and the profit cashflow has high variance (X > I), it shows that the manager with high shareholding will underinvest in the project. This is inconsistent with the best interests of the atomistic shareholders. However, the underinvestment problem can be mitigated by increasing the financial leverage.The results and findings in this paper provides several testable hypotheses forfuture research. If the managers underinvest in the projects, the company willunderperform in long run. Thus the earnings can be used as a proxy forunderinvestment, and a negative relationship between earningsandmanagement shareholdings, stock options or profit sharing ratiois expected.As theunderinvestment problem can be alleviated by increasing the financialleverage, a positiverelationship between earnings and financial leverage isexpected.在一个公司由于所有权和控制权的分离的代理问题存在的文献中得到了广泛的研究。
薪酬设计论文 外文文献
毕业论文材料：英文文献及译文课题名称：薪酬体系专业工商管理学生姓名班级 B 工商 072学号指导教师专业系主任完成日期二零一一年三月The Changing Pattern of Pay and BenefitsTudor, Thomas R, Trumble, Robert R Journal of Compensation & Benefits/May/2008Today, many companies still base their reward systems on the 1950s compensation model made popular during the brief period when U.S. companies dominated the world. With todays increasingly competitive environment, however, companies must look more closely at the cost-benefit of rewards, instead of just using them in an attempt to reduce employee dissatisfaction. Companies must provide short-term motivation and encourage employees to develop long-term skills that will aid the company. Most importantly, companies must also attract and retain high performers, instead of alienating them with pay systems that give everyone pay increases without regard to levels of performance. For example, such new compensation approaches may include skill-based pay, gainsharing plans, and flexible benefits systems.Traditional compensation approaches are still often modeled on the centralization-based organizational model, in which decisions were made at the top and management rigidly defined tasks. However, with global competition becoming an increasingly prominent issue, companies need reward systems that match their movement to decentralized structures. Larger numbers of companies are also becoming very aware that they cannot just pass additional compensation costs onto future customers. Today, our pay systems must move in step with the participative-management trend by becoming more flexible instead of remaining fixed. This adjustment involves many factors including shorter product life cycles, a need to be more flexible, a need for workers to continually gain additional skills, and for them to think more on the job.In today's most successful companies, employee rewards and benefits are increasingly incorporated into an organization's strategic planning. Why? The rationale is that employee compensation has a substantial impact on the long-term financial position of a firm. Compensation structures should consider an organization's strategic requirements and should match organizational goals. Compensation strategic planning should involve:consideration of the internal and external environment; and creation of an organization's compensation statement, compensation goals, and the development of compensation policies.Today, one strategic compensation trend is the use of pay incentives instead of the traditional, annual “everybody gets” pay increase. The rationale is to control costs and to more closely tie performance to compensation. We can group the changing pattern of compensation into two general areas: Pay Method Trends and Benefits Trends. Human Resources managers should familiarize themselves with these changing trends and determine the plan that is most suitable for their organization.PAY METHOD TRENDSThere are a number of pay methods available for use by employers, including general pay increases, cost-of-living increases, merit pay, bonuses, skill-based pay, competence-based pay, CEO compensation, gainsharing, and various types of incentive pay.General Pay IncreaseA general pay increase is a pay increase given to everyone in a company. It can be a lump-sum payment, but it is more likely to be a percentage increase in base salary. The employer's rationale for the pay increase may have been the result of a market survey, job evaluation, or just a profitable year. The trend, however, is for general increases to decline as pay-for-performance systems become increasingly dominant. In addition, giving everyone the same raise sometimes decreases morale because high-performing employees see poor performers getting the same reward.Cost-of-Living IncreaseCost-of-living increases are general pay increases triggered by a rise in an inflation-sensitive index, such as the consumer price index or the producer price index. As with general pay increases, the use of cost-of-living pay increases is decreasing among companies. The rationale for this decrease is that with lower inflation (thus little change in prices), incomes are more stable and the need for inflation adjustments is not as great as it was in the past. In addition, collective bargaining agreements are now less likely to include provisions for cost-of-living increases, so nonunion firms are not under as much pressure to provide them in an attempt to match union-negotiated compensation. Their decline can also be attributed to the fact that employers are moving away from pay systems that are nonperformance related.Merit PayMerit pay is another generic term in which pay incentives are given for overall job performance.²Some problems frequently encountered with merit pay plans include:∙the use of subjective criteria when measuring employee performance;∙ a lack of uniform standards for rating individual employees;∙differences among managers in how to make individual ratings.Merit pay was the first attempt by firms to create a pay-for-performance system. However, due to employer (and employee) dissatisfaction with merit pay plans, the trend is to eliminate them and instead use pay-for-performance plans that are more objective (such as bonus plans), and that use specific performance measuring criteria that aid in the performance appraisal process.³ This trend includes both the private and public sectors, because the merit pay system in the federal sector has also been inadequate.BonusA bonus is a generic term involving a type of pay-for-performance plan. Managers can give a bonus for individual or group performance, and for meeting objectives such as MBO (management by objectives). Researchers and practitioners have given these plans high marks for motivating employees, for creating loyalty, and for meeting performance objectives. In addition, bonuses reduce the turnover of high-performing employees and increase the turnover of low performers, who do not get bonuses. If the bonus system is well-designed, they also create internal equity. As such, bonus systems (pay-for-performance) are the current trend in compensation.Skill-Based PaySkill-based pay emphasizes a company's desire to increase the skills and knowledge of its workforce. It may involve classes, voluntary job rotation, or tests. Itsbenefits are many, including having trained people available to do a job if someone is absent. Skill-based pay also works well with quality circles because:∙it provides employees with a better understanding of the jobs their coworkers perform;∙it reduces resistance to restructuring or other needed changes;∙it leads to a more flexibleworkforce that can better adapt to new technologies or processes; and it encourages a learning environment.It does, however, require a large investment in training which can be expensive.Competence-Based PayCompetence-based pay (the grid system) is very new and does vary from plan-to-plan. The idea is not only to reward employees for how well they do a job, but for how they do the job. For example, a competence-based pay plan can be used to persuade workers to use the computers that are sitting on their desks, or to adapt to other changes that come along. The rationale behind a competence-based pay plan is to keep employee skills current.CEO CompensationThe compensation of CEOs (and other top executives) has also been changing, and now includes more pay incentives—such as stock options—to better link performance with compensation. Plans linking executive pay with performance may include stock options, cash bonuses, phantom stock, or deferred compensation, all of which are ways of making top management more accountable for company performance. Today, performance considerations are a larger part of executive compensation. The Securities and Exchange Commission also requires corporations to explain the rationale behind their executive compensation programs to shareholders.GainsharingGainsharing is a pay-for-performance plan in which “gains” are shared with employees for improvements in profitability or productivity.Gainsharing plans are designed to create a partnership with employees so that both management and labor are working toward the same goals and that both groups are benefiting from the results. Gainsharing is a growing trend, and it fits well with other trends, such as participatory management, worker empowerment, and teamwork. It is also being used in many service businesses, such as banking and insurance. Gainsharing encourages employee involvement and acceptance of change, and aligns employee goals with company goals.Five Types of Pay IncentivesWhile all pay incentives can be generically coined as “gainsharing,” we will briefly mention five types:1.ESOPs. Employee Stock Ownership Plans allow the sharing of gains throughdividends and any increase in the value of company stock. ESOPs do create ownership in the company for employees that may result in additional motivation, but they do not necessarily have a participative-management component.2.Profit-Sharing Plans. Profit-sharing plans allow employees to share in the revenuethey helped generate. This sharing can be either deferred or immediate. Some observers argue that associating rewards and performance is difficult if managersonly give rewards annually, and that perhaps employees should not share in the profits because they do not share in the risks. However, companies such as Lincoln Electric and Ford feel that profit sharing is a strong inducement to increase performance. The current rate of growth of these plans is significant. For best motivational results, companies should use a system that is based on some criteria that employees understand, instead of just an arbitrary amount. The advantage of profitsharing plans is that employers do not have to pay a large sum of money if the profit target is not met.3.Scanlon Plans. Scanlon plans allow employees to share in any savings in laborcost (using a ratio) that is due to their increased performance. The rationale for ScanIon plans is to help employees identify with and participate in the company.Employees participating in such plans may have access to suggestion programs, brainstorming sessions, or committees to solve production problems. The employer and the employees then share in the savings that result.4.Rucker Plans. Rucker plans allow employees to share in any improvement in theratio of employee costs to the valued added in manufacturing. This is the most complex gainsharing plan, because it deals with four variables: labor costs, sales value of production (changes in equipment, or work methods, for example), purchases of outside services such as subcontracting, or utilities, and purchases of outside materials, involving “inventory, theft, and so on”. Rucker plans are designed to give employees a stake in areas such as reducing labor costs, using raw materials, and outsourcing decisions. As such, everyone shares in the savings.5.Improshare Plans. Improshare plans allow employees to share in productivitygains that occur because of their efforts.[sup5] Following the Improshare approach, managers give bonuses when the actual hours for a specific amount of productivity are less than the standard that they created using a formula. The savings are split between the company and the workers, in a ratio such as 50⁄50. CHANGES IN BENEFIT PLANSChanges in benefit plans have occurred as a result of efforts to keep up with trends, to contain costs, and to meet government regulations. Employees often view benefits as an entitlement, and their cost—which has steadily increased—now averages 36 percent of total wages. The trend is to get the most out of benefits, while keeping costs down. For example, employers do not want to pay for any overlap of coverage, or to pay too much for coverage. As their costs continue to go up, employers are now starting to question how much employees value their benefits. For example:∙Do they support recruitment, motivate, and retain good employees?∙Do they support the strategic mission of the firm?∙Do proposed benefits support the company's retention goals and the demographics of potential recruits?∙Do they support the company culture or the culture the company now wants to promote? A movement now exists among employers for measuring benefit results and continuously evaluating benefits. A focus on Total Quality Management makes the internal employee the customer of HR departments who have the product of “benefits.” HR departments want to sa tisfy thecustomer, but are also benchmarking and quantifying each benefit. The strategic trend is to design benefits to make it easier to realize the corporate mission and to enhance the value of the benefits offered. Another major trend is offering flexible benefits where employees make benefit decisions to fit their lifestyles.401(k) PlansToday, 401 (k) plans are popular retirement vehicles because contributions are made on before-tax basis and investment earnings are tax deferred. They also address the trend of more mobile employees, who do not stay with a company for their entire working lives. With 401 (k) plans, employee accounts can be transferred to another company's plan or to an Individual Retirement Account. A company can also establish 401(k) plans without providing for employer matching contributions, so the only employer cost is for plan administration.Managed Care PlansManaged care plans, such as Preferred Provider Organizations (PPOs) and Health Maintenance Organizations (HMOs), are a growing benefit trend away from traditional medical insurance. These plans often include preventive maintenance features that attempt to treat illnesses earlier to avoid higher costs. Although they have disadvantages, they are designed to save benefit expenses. And, due to the of rising cost of health care, companies can no longer afford to write a blank check to cover their employees' health care costs. So, they are requiring employees to pick up a portion of these costs by shifting more of the premium burden to employees, and⁄or increasing deductibles.Prepaid Legal ServicesPrepaid legal services are new plans in which legal expenses are paid before the services are used. The growing number of lawsuits in this country has sparked demand for this type of benefit. A company may offer this benefit if it wants to protect its employees from the threat of litigation, so that their minds are on their work. Or, it may offer this benefit to keep up with its competitors who are offering such plans. At this point, it is too early to tell how popular prepaid legal services plans will be in the future, though it is possible that they will be offered as a flexible benefit option.Dependent-Care AssistanceDependent-care assistance is also a new benefit whose popularity is growing. Companies are beginning to recognize that in todays economy, both parents often work and that many workers are raising children in single-parent households. This benefit can help attract employees and reduce turnover because parents do not like to make changes if their child-care provider satisfies them. In addition to caring for children, many employees are responsible for the care of elderly parents or other relatives. Eldercare is a benefit that addresses this need, and allows employees to stay focused on work instead of worrying about their parents. Dependent care assistance is likely to be increasingly offered as an option in flexible benefit plans.Wellness ProgramsWellness programs are designed to reduce sick-leave and medical expenses. These programs may include exercise, nutrition, stress reduction classes, as well assmoking and substance abuse help. Why the popularity of wellness and counseling programs? Studies show that lifestyle and diet impact illness, and that counseling programs can help curtail other higher cost benefit usage.In linking benefits to a corporate strategy plan, employers want to:∙help employees to lower their health costs;∙reduce turnover of good employees; and∙increase productivity.A company's HR department can perform audits to make sure that a wellness program is a valued added benefit.Flexible Benefit PlansFlexible benefit plans are increasing in number because the needs of workers are more diverse today. The rationale behind these plans is to increase employee satisfaction, reduce turnover, and decrease expenses to employers. Flexible benefit plans can also help employees realize the value of their benefits. The cost to administer these plans may be higher than with standard benefit provision, but flexible benefit plans can save money by not providing a specific benefit to an employee who does not want it. Flexible benefit plans support workplace diversity and changing employee demographics by allowing employers to offer a variety of benefits to their workers.Frequently included in flexible benefit plans are salary reduction features that enable employees to divert pretax dollars into nontaxable benefit choices. If an employer needs to reduce costs because of low profits one year, it can lessen its contribution to benefits, but still allow employees to direct where they want their benefit dollars to go, instead of making across-the-board cuts in coverage.Flexible benefit plans also put a price on benefits, which helps makes employees aware of their actual cost—a fact often taken for granted. Flexible benefit plans help to equalize benefits provision because one employee may want a child-care benefit, but an older employee may want more life insurance coverage. These plans tend to have a positive impact on employees and are more cost-effective to employers.Flexible benefit plans also:∙reduce the entitlement mentality that has become associated •with the provision of many benefits;∙better associate benefits with direct compensation; and∙fit well with the trend of more employee involvement in company decision-making.Outplacement Benefit PlansOutplacement benefits plans provide support for terminated employees, and in turn show the remaining employees that the company is trying to be fair. Such plans may include office space, resume writing assistance, and employment counseling, among other benefits. These plans are designed to reduce termination litigation and to help maintain the morale of remaining employees.外文翻译：工资和福利的变化模式都铎，托马斯R，特朗布尔，罗伯特《薪酬与福利杂志》现在,很多公司还在以1950年代的补偿模型作为他们报酬系统的基础,这一模型曾经流行于美国公司称雄世界的短暂时期.然而现在随着行业环境竞争的愈加激烈，公司必须更加关注报酬的成本效益分析，而不是仅仅试图使用它来减小雇员的不满。
工商管理专业企业薪酬管理中英文对照外文翻译文献
企业薪酬管理中英文对照外文翻译文献(文档含英文原文和中文翻译)Enterprise Salary Reward Management Salary the overall function of function and the management of human resource that rewards is consistent also for is can attract and encourage the human resource needed by enterprise from labor economy angle speak salary reward have 3 great merits can: guarantee function, encourage function and regulation function. Referring to the angle of the management of human resource salary reward should embody and play mainly it's encourage function the salary with reasonable establishment reward management system is every problem that enterprise needs solve. In recent years, as enterprise manages , mechanism change and establish modern enterprise system step by step needs, the built-in wages degree of assignment system of enterprise the self who changes enterprise into gradually from government behavior. Therefore how to meet market needs establish with modern enterprise system appearance the supplemental salary, that suits enterprise self development reward management system and distribution scheme, high limit land development enterprise human resource Ian can, become every important program of current Chinese enterprise.Salary the substance that rewarded , it is that enterprise, for employee, is the contribution done by enterprise that function and purpose salary reward , include realization Jig effect , the corresponding repayment and that effort, time, knowledge, ability, experience and creation pay that paid out or thank. Essentially, it is a kind of fair distribution principle that exchanges or trades and has embodied socialist market economy. And according to contribution distribution for implicit the meaning of the exchange of equal value of intrinsic, have reflected the law of value of the market of labor force.Salary the overall function of function and the management of human resource that rewards is consistent, it is also to be able to attract and encourage the human resource needed by enterprise. Say from labor economy angle, salary reward have 3 great merits can ─ guarantee function, encourage function and regulation function. Referring to the angle of the management of human resource salary reward should embody and play mainly it's encourage function.The existent problem of the traditional wages degree of assignment system is internal to lack fair sense, the external income degree of assignment system that lacks the traditional state-owned enterprise of competition ability major special Zhen is implement planned instruction and policy regulation, wages management system from in the restriction that gets planned economy , employee Ian can reality play will not often arouse the notice of people, so, the distribution of wages is major to wait according to standing, educational background, title and administrative rank, and overlook as every employee does , work analysis, do not more consider the discrepancy of working post and the contribution of employee.For realizing enterprise goal fully. It is very fair that this kind of system look , but actually is for working value negate , is hard to embody trunk the good dry difference of bad, horizontal difference in degree, its result can only be the "everybody eating from the same pot" of equalitarianism. Therefore under market economic condition continue this kind of practice Hour fruit is enterprise recruit do not enter person also reserve do not live person, is internal to lack fair sense , is external to lack competition ability.Salary reward is the contribution that enterprise does for employee for enterprise, include realization Jig effect, the time, knowledge, ability, experience and creation and effort that paid out are corresponding as paying to repay or thank , are a kind of fair distribution principle that exchanges or trades and has embodied socialist market economy essentially, and according to contribution distribution for implicit the meaning of the exchange of equal value of intrinsic, have reflected the law of value of the market of labor force.On knowledge with the mistake district in operation pass , the function understanding that rewarded for salary on pass frequently in quite, notice salary only the function of health protection that rewards , and have overlooked salary reward encourage function. No matter going to work , do not perform duty from time to tome , have to enterprise to make contribution, " go to work to take money" have become perfectly justified; Bonus in considerable level on have lost the meaning of award, become regular additional wages. What enterprise employee accumulates for a long period is that inertia and safe sense make salary reward and have lost, should be some to encourage function. Though along with enterprise, being thorough as reforming , the manager of human resource also begins to explore new method on salary rewards system , but when designing distribution scheme often lack for modern salary reward the knowledge of theoretical and design method, make scheme deviate from the law of value of the market of labor force.Now, in the wages system of state-owned enterprise and the most of domestic joint stock companies, do not consider that outside and the internal balance of distribution are balanced. The management of human resource replace labor personnel management not the simpledisplacement of noun, it signifies that from thought and theory, the method of arriving is basic as utilizing to change. Thus each manager must meet the development of socioeconomic culture; system accepts new management thought, theory and method, sets up the brand-new management concept of human resource.Design salary scientifically to reward the distribution scheme Japanese economic friendship association of central section encourage condition for the first big small and medium sized business to third production department carry out investigation, show as a result: In initiating vigor factor wages the only row position of 8th, and in weakening vigor factor, wages row is in the first place. It is been wages high that this explains and can not initiate vigor, and wages low definite reduction, vigor, therefore the difference in degree of pay for promote employee enthusiasm aspect influence great. Now a lot of western companies in salary reward aspect the experience of having explored some successes , share for example profit , profit share , stock option, employee holds share plan ( EOSP ) , is balanced to tally to block , key Jig effect index and group team spirit, and when establishing salary to reward policy, have considered the relation of short period, mid-term and long-term pay fully , and design for special talent " special salary reward scheme ", purpose is to make salary reward distribution scheme with encourage machine made , arouse creativity and the working enthusiasm of employee group team fully.Reward salary to fit into market economic category manage will salary reward fit into market economic category manage , from the distribution mechanism, 3 distribution management big aspects and degree of assignment system, carry out bold innovation. The degree innovation of assignment system is basic, distribution machine made innovation is crucial, management innovation is basic.Establish in order to press Lao distribution is main part. According to the salary the distribution of factor of production reward distribution structure establishment press Lao distribution with press factor of production distribution combination get up salary reward the degree of assignment system, it is the inevitable requirement of the development of socialist market economy, therefore modern enterprise salary reward distribution structure should be with press Lao distribution is main part , press Lao distribution with press factor of production the basic general layout distribution. Part is the income degree of assignment system in the row in cost, part is in tax Hour the degree of essential factor of assignment system of row in profit, make salary reward the technical, knowledge capital profit of distribution scheme design and employee labor income and employee appearance suit.Lead into market distribution mechanism, make the market and price of labor force conform the market price of labor force is the market labor rate that forms through marketcompetition, is decided by the supply demand relations of labor force. Therefore when designing salary to reward distribution scheme, will consider the market price of labor force, establish the price system of labor force of different post, post and related enterprise, regard it as the basic salary of enterprise inside to reward San shine standard, with the fully embodiment value of labor force, guide the reasonably floating and optimization disposition of labor force.Consider both enterprise benefit, establish the high benefit capital of senior engineer, the distribution idea of low being it low wages press Lao distribution must be the benefit distribution that created according to labor, if a product that worker offers (service) the needs that can not satisfy society, that Me him can not get the labor pay that reflects with market price, therefore must consider both the economic benefits of enterprise.According to employee working ability and accomplishment, pull open distribution gap reasonably, hang pay and contribution ability finger working complete level, through the goal reached or the effect realized, the latent ability that reflects and has denotes knowledge with ability synthesize to gr asp level as well as experience accumulation level. Salary the role that rewards for is will encourage employee all abilities of having self play, but these abilities must be level and the knowledge of place post first needs. Work accomplishmentwork Jig the size of effect, from the difference in ability can difference. Therefore the pay that worker gets should not be also identical. It is for enterprise, what is beneficial to it really is that the actual labor accomplishment of worker, therefore contribute big have to serve move should get higher pay.Establishment the salary " found on people " reward the system Japanese Hamburg shop of McDonald’s can give employee family members every year always the bonus of a considerable number; When they pass birthday, can send person to send last fresh flower. American chain hospital company in salary reward payment in much a extra bonus ─ " have oxygen sport challenge plan ", employee must reach every month minimum standard as jog 30 miles, play wall ball for 15 hours above etc., can be just qualified bonus. Haier in salary reward the system design of payment aspect is difference " the horse in 1000 the competitive platform " it is not same to put up and have built " ", as ordinary employee carries out , " 3 works coexist , development conversion " ─ excellent worker, qualified worker and trial worker, enter factory worker all recently have certain probation period , expire acceptable turn for qualified worker, otherwise, excellent worker turns probably because of working fault, is qualified worker or trial worker. It is 4 level development checks that according to excellent middle-level administrator, what Haier carry out is taking regularly check result as basis, it is " give your a ship, advance or retreat to float Sheen lean self " to design for the base salary ofbrainpower, according to the commission of economic benefits that new product gets in the market, get salary to reward.It is identical that the effect of leading work depends on the campaign in subordinate mainly, but each subordinate does not let in the aspects such as ability and wishes. Therefore leader must so implement different leading way as subordinate is going to analyze and find out discrepancy carefully , then can get the leading effect of the best. It is also such toreward systematic design for salad rye, employee demand has discrepancy, different employee or same employee in not at the same time wait demand possible difference. Forlow wages crowd, the role of bonus is very important; For taking in higher crowd especially knowledge share is with management cadre , promote post , respect personality, appointment title and encouragement the freely degree etc. of innovation and work look more important; For being engage in , it is heavy, dangerous. The physical labor with bad environment staff, the possibilities such as labor protection, labor condition and post subsidy are effective. Therefore to make salary reward system to develop larger effect, first want the needs for employee have ample understanding. If leader wants to make encouraging level for subordinate reach the biggest demand that melts and must value them, knows the variation of demand and makes positive reaction, embody really found on people thought.企业薪酬管理薪酬管理的功能和人力资源管理的功能总体来说是一致的。
薪酬管理体系中英文对照外文翻译文献
薪酬管理体系中英文对照外文翻译文献XXX people。
XXX enterprise management。
as it has a XXX attract。
retain。
and motivate employees。
particularly key talent。
As such。
it has XXX。
retain。
objective。
XXX on the design of salary XXX.2 The Importance of Salary System DesignThe design of a salary system is XXX's success。
An effective salary system can help attract and retain employees。
XXX。
XXX them to perform at their best。
In contrast。
a poorly designed salary system can lead to employee n and XXX。
which can XXX.To design an effective salary system。
XXX factors。
including the industry。
the enterprise's size and stage of development。
and the specific needs and goals of the XXX。
XXX.3 XXXXXX。
XXX incentives can help align the XXX with those of the enterprise and its shareholders。
XXX to perform at their best.When designing equity incentives。
企业薪酬体系设计外文文献翻译中文字数3000多字
企业薪酬体系设计外文文献翻译中文字数3000多字The success of any management strategy is dependent on the people who make up an XXX any enterprise。
and the XXX。
It is essential for an XXX can attract。
retain。
and motivate employees。
XXX enterprises。
and the design of a n system is not only an effective way to XXX on the design and performance XXX'ssalary system。
with a particular XXX.2 The Importance of a Well-Designed Salary SystemA well-designed salary system XXX。
It can help attract and retain top talent。
XXX。
and increase productivity。
Moreover。
a salary system that is XXX。
it XXX to design a salary system that aligns with their business objectives and values。
while also meeting the XXX.3 XXXEquity incentives are an essential component of a well-designed salary system。
especially for XXX incentives。
such as stock ns and restricted stock units。
论文文献翻译-薪酬相关外文翻译--改善薪酬提高绩效-中英文对照文献翻译
中文4480字薪酬相关外文翻译--改善薪酬提高绩效一、外文原文原文：To Improve Performance, Revise Your PayCloutier，GeorgeCompensation 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.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 fol.lowing factors.1.External environment factorsImpacting compensation management to the external environment factors including: Economic environment. Macroeconomic situation and development trend will affect the human resources policy formulation and adjustment.Social 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 foremployees of these social changes.Political 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.Technological 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.anization 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 structure 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, perso nality, 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.Compensation is a complex economic and social phenomenon from differentangles can perform various classifications. According to the mechanism of compensation, it can divide into internal and external 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.External 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:Wages .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.Incentives. 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.Welfare. 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.Subsidy. Subsidies refers to the wage or salary of enterprises difficult to complete, accurately reflect the situation or the special working conditions of staff and jobcharacteristics 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.Pay is the same as commodity money contact to a 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 monetaryfunds 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 thatcontinued toimprove pay levels of this contradiction and make an adjustment.The function of compensation may from the enterprises, workers and social aspects to inspect:From 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 correspond. On the other hand, the reasonable of compensation’ differentials andstructure can effectively mediate the conflict between the employees, and harmony the human relationships.From 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 successful 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.From the point of view of the social, compensation has the relocate function of laborforce 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.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 theemployees 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 aparticular 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 ,itwill 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.Maslow 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 ofmotivation, 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 effectivelyinspire subordinates, it is necessary to understand their subordinates what is need to meet.In 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 in centive, didn’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 oncompensation 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.Due to the inference of traditional structure and the traditional concept, theexisting 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 their enthusiasm, but is not worthfrom 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 enterprises, demanding change, hope that the pay compensation opened for pay truly reflect the quality of workers and the contribution 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.资料来源：Business Week Online.2009(05):P12.二、翻译文章译文：改善薪酬,提高绩效Cloutier，George薪酬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。
高管薪酬设计中英文对照外文翻译文献
高管薪酬设计中英文对照外文翻译文献(文档含英文原文和中文翻译)高管薪酬状况公司使用不同的方案来补偿高管。
一个理想的薪酬方案可以使高管激励与股东的利益相一致，尽量减少代理问题。
这些方法通常包括工资，奖金，股票期权，股票奖励，和养老金。
由于安然公司和世通公司的丑闻与股票期权有关，使得股票期权的使用问题变得非常有争议，因此这一问题会被进一步细致的讨论。
然而，第一部分将要讨论的报酬是平均雇员薪金。
薪金薪金是一个定额的薪酬方案，不会在短期内改变（Balsam 35）。
然而，从长远来说，工资的改变取决于绩效。
通常，公司的报酬合同里会有因为绩效和工龄而可能允许加薪的条款。
因为薪金是非常重要的吸引高管人员的薪酬组合中最无风险的成分，尤其是对于厌恶风险的人来说（Balsam 312）。
奖金大部分公司都会根据高管们的绩效来支付他们奖金。
奖金是一种建立在一个或更多措施的绩效上的报酬。
根据Balsam的著作，“An Introduction to Executive Compensation”，这些措施可以是或明或暗，客观或主观，金融或非金融。
通常，最高奖金是表示为薪金的百分比；一个员工在公司里升职，可赚取的工资的比例作为奖金经常会增加（Balsam 314）。
一个CEO的奖金是工资的100%，这是很常见的事。
2005年，华尔街奖金以215亿美元创下新纪录，去年创纪录的195亿美元是在2000年的牛市()。
华尔街的奖金在2004年的水平上增加了15.5%（）.股票期权股票期权通常是指允许别人在指定时间内以一定的价格购买股买的权利。
有时，承授人必须等到授予期结束才能行使购股权。
授予期是一个指定的时间量，是承授人行使购股权之前必须等待的时间。
通常情况下，承授人可在行权限制期内行使部分期权。
举个例子，让一个执行者在一个四年的管辖期和管辖期结束时休息的第一年享有25%的股权。
股票期权的使用在九十年代得到了显著的提升但是因近期的争议而有所下降(Hall-Murphy)。
企业薪酬管理 外文文献翻译
文献出处：Khan R I, Aslam H D, Lodhi I. Compensation Management: A strategic conduit towards achieving employee retention and Job Satisfaction in Banking Sector of Pakistan[J]. International journal of human resource studies, 2011, 1(1): 89-97.翻译后中文字数：5814第一部分为译文，第二部分为原文。
默认格式：中文五号宋体，英文五号Times New Roma，行间距1.5倍。
薪酬管理：巴基斯坦银行部门实现留住员工和工作满意度的战略渠道摘要：薪酬管理是人力资源管理的一个重要方面，本文探讨了薪酬管理的概念以及对巴基斯坦银行业的员工工作满意度和忠诚度的影响，旨在为巴基斯坦银行部门的薪酬管理工作增添一些建议。
本文采用案例研究的手段，探讨了巴基斯坦银行薪酬政策的满意度主要影响因素、问题和挑战。
本研究采用问卷调查和深度访谈的方法，对案例研究型银行的450名员工进行了抽样调查，形成数据并进行分析。
研究揭示了员工从财务奖励到非财务奖励的变化趋势。
除了银行留住员工的各种成功因素之外，结果显示，工作超负荷、缺乏切实可行的培训方法和以资历为导向的奖励计划，是一些需要政府立即关注的主要问题。
关键词：薪酬，奖励和福利，银行，激励，满意度。
1.引言人力资源是任何机构最宝贵的资产，是一个工作场所的基石。
他们开展日常业务，包括客户交易，管理现金流，决策，下属的咨询，以及包括机构的许多其他重要职能。
美国实业家亨利·福特指出人力资源的重要性，他说：“抢我的生意，烧了我的房子，但给我我想要的人，我将再次建立属于我的业务。
”毫无疑问，这些员工能够以艰苦的工作和决心而机构起来，如果他们的需求没有得到确定和满足，他们也可以领导一个机构走向衰落。
2024年关于全面薪酬的英文文献
Another part of total compensation in 2024 is the perks. Oh, the perks! Some companies are offering things like free gym memberships. How cool is that? You can work out and stay healthy, and it doesn't cost you a dime. It's a great incentive to keep you happy and healthy, which in turn makes you more productive at work. There are also companies that are giving out free food. Not just the boring old coffee and donuts, but real, healthy meals. It's like having a little treat every day while you're at work.
薪酬管理体系中英文对照外文翻译文献
中英文对照外文翻译(文档含英文原文和中文翻译) Enterprises salary system design andperformance evaluationAbstractAny 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.Key words: salary system and equity incentive, senior executives, design1 IntroductionHuman 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 reviewEarly 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 Americaneconomist 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 overviewIn 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 westerndeveloped 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 theproblem 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 designSalary 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 thesort, 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 EVA on the sales staff, can draw lessons from Tula bank ever take method, the sales staff to set up a commission systembased on EVA. 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 ConclusionIn 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.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。
公司薪酬管理探讨外文文献译文及原文
本科毕业设计（论文）外文参考文献译文及原文学院经济管理学院专业管理年级班别学号学生姓名指导教师年月日Contents外文文献译文 (1)外文文献原文 (7)薪酬管理在企业的现代化体制建设中有着非常重要的地位，一般我们认为薪酬管理要达到三个目的：第一、能够保证员工的正常的生活，也就是基本生活的需要；第二、能够提高员工的工作积极性，也就是激励效果；第三保证企业的利润的增长，也就是利润的可持续增长性。
现在企业的薪酬管理，应该说第一个目的一般都能够达到，只要你的要求不是十分的高的话，我认为现在企业都能达到这个目的。
但是企业的薪酬体制要完成更高的目标就要有周密的计划。
我们知道企业的激励措施主要有三种：薪酬激励、感情激励、制度留人。
感情激励主要是指员工的工作环境、同事之间的关系以及上下级之间的关系等等，在具体的操作过程中可谓是"因企而异"，你可以通过加大和员工之间的对话，提高员工在企业管理过程中的参与程度等来完成这个项目。
制度留人，主要是指在企业发展的过程中，企业对员工的职位的升迁的政策，如果企业能够完成前两项，而不给员工足够的升迁机会的话，员工的积极性一样会下降。
现在我们来看第一项：薪酬激励。
薪酬管理是一种看似简单、但是操作起来具有很大难度的体系。
它可以简单的归纳成给员工涨工资。
我们在现实中经常会遇到这样的情况，就是给员工涨了工资，但是到了最后它还是"跳槽"了，这就是薪酬激励政策的失败。
企业在执行这项政策的过程中，要考虑的问题很多，主要有以下两点：员工的心理期望值、员工的心理平衡感。
1、员工的心理期望值在薪酬体系管理过程中，我们发现不同员工的心理要求是不同的，一个中层干部可能需要1000元能调动他的工作积极性，但是到了一个具体的员工身上可能只要200元就可以完成同样的效果了。
所以如果你给了一个管理人员500元或者给了一个工人50元就起不到激励的效果，如果你给了他们2000元、400元，就是对企业资源的一种浪费，加大了企业的经营成本。
(外文翻译)薪酬体系
毕业论文材料：英文文献及译文课题名称：薪酬体系专业工商管理学生姓名班级 B 工商 072学号指导教师专业系主任完成日期二零一一年三月The Changing Pattern of Pay and BenefitsTudor, Thomas R, Trumble, Robert R Journal of Compensation & Benefits/May/2008Today, many companies still base their reward systems on the 1950s compensation model made popular during the brief period when U.S. companies dominated the world. With todays increasingly competitive environment, however, companies must look more closely at the cost-benefit of rewards, instead of just using them in an attempt to reduce employee dissatisfaction. Companies must provide short-term motivation and encourage employees to develop long-term skills that will aid the company. Most importantly, companies must also attract and retain high performers, instead of alienating them with pay systems that give everyone pay increases without regard to levels of performance. For example, such new compensation approaches may include skill-based pay, gainsharing plans, and flexible benefits systems.Traditional compensation approaches are still often modeled on the centralization-based organizational model, in which decisions were made at the top and management rigidly defined tasks. However, with global competition becoming an increasingly prominent issue, companies need reward systems that match their movement to decentralized structures. Larger numbers of companies are also becoming very aware that they cannot just pass additional compensation costs onto future customers. Today, our pay systems must move in step with the participative-management trend by becoming more flexible instead of remaining fixed. This adjustment involves many factors including shorter product life cycles, a need to be more flexible, a need for workers to continually gain additional skills, and for them to think more on the job.In today's most successful companies, employee rewards and benefits are increasingly incorporated into an organization's strategic planning. Why? The rationale is that employee compensation has a substantial impact on the long-term financial position of a firm. Compensation structures should consider an organization's strategic requirements and should match organizational goals. Compensation strategic planning should involve:consideration of the internal and external environment; and creation of an organization's compensation statement, compensation goals, and the development of compensation policies.Today, one strategic compensation trend is the use of pay incentives instead of the traditional, annual “everybody gets” pay increase. The rationale is to control costs and to more closely tie performance to compensation. We can group the changing pattern of compensation into two general areas: Pay Method Trends and Benefits Trends. Human Resources managers should familiarize themselves with these changing trends and determine the plan that is most suitable for their organization.PAY METHOD TRENDSThere are a number of pay methods available for use by employers, including general pay increases, cost-of-living increases, merit pay, bonuses, skill-based pay, competence-based pay, CEO compensation, gainsharing, and various types of incentive pay.General Pay IncreaseA general pay increase is a pay increase given to everyone in a company. It can be a lump-sum payment, but it is more likely to be a percentage increase in base salary. The employer's rationale for the pay increase may have been the result of a market survey, job evaluation, or just a profitable year. The trend, however, is for general increases to decline as pay-for-performance systems become increasingly dominant. In addition, giving everyone the same raise sometimes decreases morale because high-performing employees see poor performers getting the same reward.Cost-of-Living IncreaseCost-of-living increases are general pay increases triggered by a rise in an inflation-sensitive index, such as the consumer price index or the producer price index. As with general pay increases, the use of cost-of-living pay increases is decreasing among companies. The rationale for this decrease is that with lower inflation (thus little change in prices), incomes are more stable and the need for inflation adjustments is not as great as it was in the past. In addition, collective bargaining agreements are now less likely to include provisions for cost-of-living increases, so nonunion firms are not under as much pressure to provide them in an attempt to match union-negotiated compensation. Their decline can also be attributed to the fact that employers are moving away from pay systems that are nonperformance related.Merit PayMerit pay is another generic term in which pay incentives are given for overall job performance.² Some problems frequently encounter ed with merit pay plans include:∙the use of subjective criteria when measuring employee performance;∙ a lack of uniform standards for rating individual employees;∙differences among managers in how to make individual ratings.Merit pay was the first attempt by firms to create a pay-for-performance system. However, due to employer (and employee) dissatisfaction with merit pay plans, the trend is to eliminate them and instead use pay-for-performance plans that are more objective (such as bonus plans), and that use specific performance measuring criteria that aid in the performance appraisal process.³ This trend includes both the private and public sectors, because the merit pay system in the federal sector has also been inadequate.BonusA bonus is a generic term involving a type of pay-for-performance plan. Managers can give a bonus for individual or group performance, and for meeting objectives such as MBO (management by objectives). Researchers and practitioners have given these plans high marks for motivating employees, for creating loyalty, and for meeting performance objectives. In addition, bonuses reduce the turnover of high-performing employees and increase the turnover of low performers, who do not get bonuses. If the bonus system is well-designed, they also create internal equity. As such, bonus systems (pay-for-performance) are the current trend in compensation.Skill-Based PaySkill-based pay emphasizes a company's desire to increase the skills and knowledge of its workforce. It may involve classes, voluntary job rotation, or tests. Its benefits are many, including having trained people available to do a job if someone is absent. Skill-based pay also works well with quality circles because:∙it provides employees with a better understanding of the jobs their coworkers perform;∙it reduces resistance to restructuring or other needed changes;∙it leads to a more flexibleworkforce that can better adapt to new technologies or processes; and it encourages a learning environment.It does, however, require a large investment in training which can be expensive.Competence-Based PayCompetence-based pay (the grid system) is very new and does vary from plan-to-plan. The idea is not only to reward employees for how well they do a job, but for how they do the job. For example, a competence-based pay plan can be used to persuade workers to use the computers that are sitting on their desks, or to adapt to other changes that come along. Therationale behind a competence-based pay plan is to keep employee skills current.CEO CompensationThe compensation of CEOs (and other top executives) has also been changing, and now includes more pay incentives—such as stock options—to better link performance with compensation. Plans linking executive pay with performance may include stock options, cash bonuses, phantom stock, or deferred compensation, all of which are ways of making top management more accountable for company performance. Today, performance considerations are a larger part of executive compensation. The Securities and Exchange Commission also requires corporations to explain the rationale behind their executive compensation programs to shareholders.GainsharingGainsharing is a pay-for-performance plan in which “gains” are shared with employees for improvements in profitability or productivity.Gainsharing plans are designed to create a partnership with employees so that both management and labor are working toward the same goals and that both groups are benefiting from the results. Gainsharing is a growing trend, and it fits well with other trends, such as participatory management, worker empowerment, and teamwork. It is also being used in many service businesses, such as banking and insurance. Gainsharing encourages employee involvement and acceptance of change, and aligns employee goals with company goals.Five Types of Pay IncentivesWhile all pay incentives can be generically coined as “gainsharing,” we will briefly mention five types:1.ESOPs. Employee Stock Ownership Plans allow the sharing of gainsthrough dividends and any increase in the value of company stock. ESOPs do create ownership in the company for employees that may result inadditional motivation, but they do not necessarily have a participative-management component.2.Profit-Sharing Plans. Profit-sharing plans allow employees to sharein the revenue they helped generate. This sharing can be either deferred or immediate. Some observers argue that associating rewards and performance is difficult if managers only give rewards annually, and that perhaps employees should not share in the profits because they do not share in the risks. However, companies such as Lincoln Electric and Ford feel that profit sharing is a strong inducement to increase performance. The current rate of growth of these plans is significant.For best motivational results, companies should use a system that is based on some criteria that employees understand, instead of just an arbitrary amount. The advantage of profitsharing plans is that employers do not have to pay a large sum of money if the profit target is not met.3.Scanlon Plans. Scanlon plans allow employees to share in any savingsin labor cost (using a ratio) that is due to their increased performance.The rationale for ScanIon plans is to help employees identify with and participate in the company. Employees participating in such plans may have access to suggestion programs, brainstorming sessions, or committees to solve production problems. The employer and the employees then share in the savings that result.4.Rucker Plans. Rucker plans allow employees to share in any improvementin the ratio of employee costs to the valued added in manufacturing.This is the most complex gainsharing plan, because it deals with four variables: labor costs, sales value of production (changes in equipment, or work methods, for example), purchases of outside services such as subcontracting, or utilities, and purchases of outside materials, involving “inventory, theft, and so on”. Rucker plans are designed to give employees a stake in areas such as reducinglabor costs, using raw materials, and outsourcing decisions. As such, everyone shares in the savings.5.Improshare Plans. Improshare plans allow employees to share inproductivity gains that occur because of their efforts.[sup5] Following the Improshare approach, managers give bonuses when the actual hours for a specific amount of productivity are less than the standard that they created using a formula. The savings are split between the company and the workers, in a ratio such as 50⁄50. CHANGES IN BENEFIT PLANSChanges in benefit plans have occurred as a result of efforts to keep up with trends, to contain costs, and to meet government regulations. Employees often view benefits as an entitlement, and their cost—which has steadily increased—now averages 36 percent of total wages. The trend is to get the most out of benefits, while keeping costs down. For example, employers do not want to pay for any overlap of coverage, or to pay too much for coverage. As their costs continue to go up, employers are now starting to question how much employees value their benefits. For example: ∙Do they support recruitment, motivate, and retain good employees?∙Do they support the strategic mission of the firm?∙Do proposed benefits support the company's retention goals and the demographics of potential recruits?∙Do they support the company culture or the culture the company now wants to promote? A movement now exists among employers for measuring benefit results and continuously evaluating benefits. A focus on Total Quality Management makes the internal employee the customer of HR depar tments who have the product of “benefits.”HR departments want to satisfy the customer, but are also benchmarking and quantifying each benefit. The strategic trend is to design benefits to make it easier to realize the corporate mission and to enhance the value of the benefits offered. Anothermajor trend is offering flexible benefits where employees make benefit decisions to fit their lifestyles.401(k) PlansToday, 401 (k) plans are popular retirement vehicles because contributions are made on before-tax basis and investment earnings are tax deferred. They also address the trend of more mobile employees, who do not stay with a company for their entire working lives. With 401 (k) plans, employee accounts can be transferred to another company's plan or to an Individual Retirement Account. A company can also establish 401(k) plans without providing for employer matching contributions, so the only employer cost is for plan administration.Managed Care PlansManaged care plans, such as Preferred Provider Organizations (PPOs) and Health Maintenance Organizations (HMOs), are a growing benefit trend away from traditional medical insurance. These plans often include preventive maintenance features that attempt to treat illnesses earlier to avoid higher costs. Although they have disadvantages, they are designed to save benefit expenses. And, due to the of rising cost of health care, companies can no longer afford to write a blank check to cover their employees' health care costs. So, they are requiring employees to pick up a portion of these costs by shifting more of the premium burden to employees, and⁄or increasing deductibles.Prepaid Legal ServicesPrepaid legal services are new plans in which legal expenses are paid before the services are used. The growing number of lawsuits in this country has sparked demand for this type of benefit. A company may offer this benefit if it wants to protect its employees from the threat of litigation, so that their minds are on their work. Or, it may offer this benefit to keep up with its competitors who are offering such plans. At this point, it is too early to tell how popular prepaid legal servicesplans will be in the future, though it is possible that they will be offered as a flexible benefit option.Dependent-Care AssistanceDependent-care assistance is also a new benefit whose popularity is growing. Companies are beginning to recognize that in todays economy, both parents often work and that many workers are raising children in single-parent households. This benefit can help attract employees and reduce turnover because parents do not like to make changes if their child-care provider satisfies them. In addition to caring for children, many employees are responsible for the care of elderly parents or other relatives. Eldercare is a benefit that addresses this need, and allows employees to stay focused on work instead of worrying about their parents. Dependent care assistance is likely to be increasingly offered as an option in flexible benefit plans.Wellness ProgramsWellness programs are designed to reduce sick-leave and medical expenses. These programs may include exercise, nutrition, stress reduction classes, as well as smoking and substance abuse help. Why the popularity of wellness and counseling programs? Studies show that lifestyle and diet impact illness, and that counseling programs can help curtail other higher cost benefit usage.In linking benefits to a corporate strategy plan, employers want to: ∙help employees to lower their health costs;∙reduce turnover of good employees; and∙increase productivity.A company's HR department can perform audits to make sure that a wellness program is a valued added benefit.Flexible Benefit PlansFlexible benefit plans are increasing in number because the needs of workers are more diverse today. The rationale behind these plans is toincrease employee satisfaction, reduce turnover, and decrease expenses to employers. Flexible benefit plans can also help employees realize the value of their benefits. The cost to administer these plans may be higher than with standard benefit provision, but flexible benefit plans can save money by not providing a specific benefit to an employee who does not want it. Flexible benefit plans support workplace diversity and changing employee demographics by allowing employers to offer a variety of benefits to their workers.Frequently included in flexible benefit plans are salary reduction features that enable employees to divert pretax dollars into nontaxable benefit choices. If an employer needs to reduce costs because of low profits one year, it can lessen its contribution to benefits, but still allow employees to direct where they want their benefit dollars to go, instead of making across-the-board cuts in coverage.Flexible benefit plans also put a price on benefits, which helps makes employees aware of their actual cost—a fact often taken for granted. Flexible benefit plans help to equalize benefits provision because one employee may want a child-care benefit, but an older employee may want more life insurance coverage. These plans tend to have a positive impact on employees and are more cost-effective to employers.Flexible benefit plans also:∙reduce the entitlement mentality that has become associated •with the provision of many benefits;∙better associate benefits with direct compensation; and∙fit well with the trend of more employee involvement in company decision-making.Outplacement Benefit PlansOutplacement benefits plans provide support for terminated employees, and in turn show the remaining employees that the company is trying to be fair. Such plans may include office space, resume writing assistance,and employment counseling, among other benefits. These plans are designed to reduce termination litigation and to help maintain the morale of remaining employees.外文翻译：工资和福利的变化模式都铎，托马斯R，特朗布尔，罗伯特《薪酬与福利杂志》现在,很多公司还在以1950年代的补偿模型作为他们报酬系统的基础,这一模型曾经流行于美国公司称雄世界的短暂时期.然而现在随着行业环境竞争的愈加激烈，公司必须更加关注报酬的成本效益分析，而不是仅仅试图使用它来减小雇员的不满。
工资制度中英文对照外文翻译文献
工资制度中英文对照外文翻译文献(文档含英文原文和中文翻译)Management Style and FairPaymentTom HusbandThis article discusses the relationship between management style within a firm and the procedures used to determine internal wage and salary differentials. At a time when management styles are apparently becoming less authoritarian and paternalistic in favour of greater worker participation there is obviously a danger of firms using payment techniques which are inappropriate to the current management/worker relationship. Some simple models of workers and organization are used to identify four broad styles of management. These styles are then related to the job evaluation and performance rating techniques in common use in British industry today. Some general conclusions are drawn concerning future trends in payment to suit management style.IntroductionProblems of internal pay structuring have always been of keen interest to both managers and students of British industry. In recent years however the setting of rational and fair pay differentials has taken on a particular significance. Our social andmanagerial attitudes to criteria for reward are changing fast. The whole question of pay relativities is now seen to be central to the establishment of a just industrial society. Within individual firms managers and employees are questioning the traditional approaches to work structuring and wage payment. There is a distinct move from both sides of industry towards a greater degree of employee consultation and participation in the running of the firm. This trend has brought with it fresh approaches to the analysis of work and the determination of equitable wage and salary differentials.A great many British companies have already applied themselves to solving the dynamic problems of work analysis and reward. The majority are probably only now deciding how best to approach these same problems. It is fair to say that a great deal of confusion and even controversy surrounds the issues involved. In the last decade managers have been deluged with new techniques of pay administration.All of these techniques are valid when applied under appropriate conditions. The dilemma which has faced managers is to know which of the techniques is relevant to the solution of their particular problems. There have been many sad cases of mismatch between technique and situation.Managers need an overall company strategy for work analysis and pay. The integration of techniques into a total package of wage and salary administration must reflect the management style employed in the company, as well as recognize the many constraints put on managerial control.Many companies are now facing up to situations where management styles are altering and technological and other influences are changing fast. The company pay strategy has to mirror these changes if it is to remain effective.Ideally the internal payment structure should reflect the organization structure (and hence the structure of responsibility carried across job hierarchy). However there is no single ideal structure of organization and consequently there can be no single ideal structure of pay. Each firm has a range of needs which are met or partially met by the measures taken by management. We can begin the argument by examining the management styles associated with the needs of the employee/ manager relationships - the so-called 'psychological contract'.Management Styles and the Psychological ContractObviously the management style used in fulfilling the psychological contract reflects the way in which managers in the company expect employees to behave. Some managerial teams expect their employees to simply have what is known as a 'calculative' involvement with the company. They are expected to do what is required by the goal-setters (the management team) and no more. The contract is fulfilled by paying sufficient wages or salaries to motivate the employees to meet the goals set by the managers. Many small family firms operate this management style and there are possibly a great many large companies too. It is convenient to label this type of management view of the organization as 'goal oriented'. In the extreme such managers might perceive only a single goal (profit ratio, market share, etc) without requiring the employees to have any identification or 'moral involvement' with that goal. A totallydifferent conceptual model of the organization allows for the achievement of a whole range of needs24 Personnel Review Vol 4 Number 4 Autumn 1975by the organization. Managers who conceive of their companies in this fashion see the need for balancing the 'system' of needs. Employees (and especially other, junior managers) are perceived as people whose actions should influence the entire organization not just their own department or subsystem of, for example, production control or purchasing or marketing, etc. The view held here is that it is no good to have nine tenths of the company's needs being met and the other tenth ignored. It is a 'systems' approach and is a model which is apparent in the management philosophy of our larger and more progressive industrial companies.Between these two polar models of organization there is obviously scope for many other concepts. A pluralistic model, for example would allow for different constituent parts of the organization to have their own separate goals.The models that managers hold of men as distinct from the goals of the company are described in a massive literature of organizational psychology. It is possible in this area also to establish extreme, polar concepts. One extreme would be the assumption that man is a 'rational-economic' animal. Because of this a manager holding such a view might use McGregor's well-known Theory X approach to his subordinate. McGregor1 points out that 'rational-economic' man assumptions imply that man is lazy by nature and is motivated primarily by financial incentives. The employee is seen to need direction and control so that he will work towards the organization's goals. He is seen to be unambitious and reluctant to take responsibility. The assumptions associated with Theory X are, of course, built into the foundations of the Classical organization theories. The employee, in short, is seen to react to his environment.The model of man seen to be at the opposite from the reactive, Theory X man is McGregor's Theory Y approach. Assumptions on which Theory Y are based include the fact that most men do not dislike work, they seek a challenge from the work environment and in fact welcome the opportunity to achieve a 'moral' involvement with the organization. Under appropriate conditions the employee, says Theory Y, will seek out responsibility and is capable of imagination, ingenuity and creativity.There have been several attempts to classify the various models of man and organization, a notable example being the typology developed by Etzioni2. For the purpose of this present discussion, however, the simple model constructed by Limerick3 to show the type of management style implied by management's assumptions about men and organization seems appropriate. The model takes the form of the matrix shown in Figure 1 below:Reactive Man Self-Active ManGoal Organization AuthoritarianManagementConsultativeManagementSystem Organization PaternalisticManagementParticipativeManagementFigure 1 The Limerick Matrix of Management StylesThe matrix suggests that if management holds Theory X (reactive man) assumptions and sees the organization as being single goal orientated, the style implied is authoritarian. At the other extreme, should the assumptions be of Theory Y nature and the organization be seen as systems orientated, the model implies that the strategy is participative. It must be borne in mind, of course, that this classification represents pure types of organization which probably do not exist as such in practice. It is meant to be a relative model which shows only the extreme assumptions and implied strategies. It is, however, very important to be able to put the problem of differing styles into some perspective.Equitable PaymentThe four styles of management proposed in the model can be considered with special reference to problems of equitable payment. Authoritarian management is typified by the proposals of the Classical management theorists (eg Fayol,Urwick, Gulick). The organization is managed along the universal principles of planning, organizing, motivating and controlling and the structure is pyramidal with great emphasis on line authority. There is rigid specialization and departmentalization. Participation by non-management in meeting the organization's goal is severely restricted.In paternalistic management the systems needs of the organization must be met by those employees who are not seen to be reactive. Thus, for example, some large, sophisticated industrial organizations typically perceive themselves to have 'systems' of needs, the non-managers and even junior management are seen as reactive while the senior management team is often assumed to consist of self-active men. Here the senior managers assume that they have to meet their subordinates' needs for them; say by providing preferential pension schemes and welfare benefits and cheap canteens, sometimes with little consultation with the employees involved. A paternalistic organization is also typified by a pyramidal structure and an emphasis on line authority. Paternalism is improved over the authoritarian strategy in that employees are often allowed to present alternatives for action in non-task activities. Many British concerns are run on clearly paternalistic lines. There are several well-known, large organizations (typically the major employers in their respective communities) which adopt a 'cradle to grave', protective attitude to their employees. In the past such firms tended to discourage trade union representation believing that a company union or association could better meet the needs of their workpeople.In a paternalistic company one would expect the pay level for shop floor and clerical workers to be relatively low, the employees being compensated by superiorwelfare benefits and greater job security in general. In an authoritarian firm the pay levels in the lower job grades could be expected to be slightly higher (for the same economic and technological conditions) than in the paternalistic company. In fact, however, some of the larger well established paternalistic concerns often have a reputation for paying basic wages and salaries above the norm.A consultative management strategy implies that man is seen as self-active but requires to be directed so that his needs are integrated with the goal of the organization. The manager's functions are, as in the authoritarian strategy, to plan, organize, motivate and control but in this case the process is carried out in such a way that maximum autonomy for employees is allowed without endangering the goal of the organization. The strategy implies a pyramidal structure with only a limited recognition of the non-managers' right to be heard. Participation is allowed to the extent that employees can present alternatives for action in task activities. The style of management is man-to-man but the strategy is also characterized by the use of joint consultative conferences and the like.Participative management assumes that self-active man will make a responsible contribution to the achievement of the system's needs. The manager's function is to act as a monitor of the system needs and to create conditions in which they can be met. This strategy implies a fluid, 'organic' structure and recognizes both formal, line authority and the authority of non-executives as a result of their personal expertise. Group work is encouraged and, in participating, employees are allowed to present and evaluate alternative courses of action.In the consultative and participative strategies, then, employees are encouraged to view the organization as a unitary system. Because of this, one would expect to find the pay of low level jobs being compared, formally, to that of the higher-level jobs. In short, one could expect an approach to an all-company job evaluated pay structure since employees are concerned more with the company as a whole compared with their counterparts in companies managed by the first two strategies outlined above. Participation and PaymentThere appears to be some movement towards greater involvement of all employees in the management of British firms. The mood of the day suggests that authoritarian management is fast becoming unacceptable to employees and that even paternalism is unwelcome.At least one large British corporation has developed work designs which eliminate the need for the traditional foreman.The workers operate in teams which decide, for themselves,on the allocation of work duties, shift rota details, holiday arrangement details and the like. More importantly the workers participate, in the true sense, in writing the team's job description and consequent pay grade. Obviously this type of job design and organizational thinking greatly affects a company's philosophy of work and reward. If the apparent trend towards greater participation continues we can therefore expect to see a greater emphasis on the workers' 'knowledge' authority. The managerial style used by a company is clearly important in deciding the most appropriate forms of work analysis and reward. It is obviously wrong for a companywhich is, say, essentially paternalistic to install pay systems which depend on true participation for their effectiveness. Yet this is not at all unusual.If there really is a strong move towards consultative and participative management styles across British industry what are the implications for payment techniques in the future? Managers usually apply two types of technique - one, job evaluation, to provide a ranking of job value in terms of basic wages or salaries and, two, merit rating (or performance appraisal, or incentive systems) to provide a means of rewarding individual employee effort and achievement.Job evaluation techniques which yield a single, company-wide payment structure would seem to offer promise within participative firms. Two fairly recent ideas fit the specification ideally. Elliott Jaques' widely discussed time span of discretion system developed in his famous Glacier Project suggests that all jobs at all levels within a firm can be evaluated and rewarded in terms of a single criterion. That criterion is the responsibility carried by the employee in his job and is measured in terms of the time he has to wait to find if his tasks or decisions have been effective. The longer the time span the greater the responsibility and the higher the reward. In addition Jaques has found that when time span values are plotted against the corresponding 'felt fair' wages or salaries a specific distribution exists. Thus he can analyse all jobs in the company in terms of the time span mechanism and produce a payment structure which relates, on one graph, the pay of the labourer and copy typist gto that for the sales manager and managing director. The time span approach has not so far been widely implemented for job evaluation purposes (although it is a well recognized and valuable approach in other areas such as management development). Is it likely to become more popular? If the trend in management style is towards more participation the answer must surely be no. Because the evaluation criterion (time span) and the pay distribution are so well defined and specified it is extremely difficult to see how employees can participate in its implementation. Employees are forced to accept that the company 'knows best' (paternalism implied) or that the company has the right to enforce the system of its choice (autocracy implied).A second, and superficially similar proposal, comes from Paterson whose decision band technique of job evaluation and payment structure is currently being widely discussed. Paterson's sole criterion of job value is the hierarchical level of decision-making required by the job. The higher the decision level (policy-making as against routine, procedural decisions) the greater the responsibility implied and the higher the reward. The decision band method is applied to all jobs in the company and provides a specific shape of payroll distribution. (When wages and salaries for the jobs are plotted on a log scale against their decision levels a straight line should be achieved. Paterson argues that this exponential relationship is a necessity for internal payment equity.) Again, as in Jaques' proposals, there appears to be too much predetermination to allow for much employee participation in applying the scheme. However Paterson is much less rigid in his approach and accepts that certain job factors have to be bargained and paid for in addition to the payment levels established by decision band grading. The fact that Paterson's method is now in use in several British firms and is about to be applied to all jobs within the Danish civil serviceimplies its acceptability. The method probably will be used considerably in future since, although the decision level framework is inflexible, the analysis of jobs emphasizes the 'knowledge' authority of the employee to a very considerable extent. In short the system puts high value on information and advice for decisionmaking as well as the decision-making itself. It must be said however that, in itself, the decision band approach is unlikely to be widely applied as a job evaluation technique within craft union job families. The great attraction of the method is the provision of a payment structure and evaluation framework which can be used as a valuable guide in bargaining and consultation situations.The conventional methods of job evaluation can be applied in an autocratic or democratic fashion by management. The hybrid forms of job evaluation, developed by firms of consultants,which tend to make use of the most relevant aspects of a number of separate schemes possibly hold the greatest promise for participative firms. By allowing as many employees as is feasible to participate in the ranking and grading of jobs, management can develop a genuinely acceptable profile of the job values. The snag with conventional and hybrid schemes is that they provide separate payment structures for separate job families. A system such as the decision band method is then required to knit the component pay structures into a company-wide whole.In payment for individual performance the greatest emphasis seems to lie, still, on incentive schemes for manual workers. In the orthodox incentive system management control depends heavily on stop watch time standards. Employees are inclined to be seen as having the 'calculative involvement' noted earlier in the goal oriented philosophy. In moving from an individual incentive system to measured daywork the workers are seen to be less reactive and more self-active.26 Personnel Review Vol 4 Number 4 Autumn 1975They are consulted with a view to improving methods and production planning. In the plant-wide bonus schemes (such as the Scanlon or the Rucker Plans) the employees are seen to have a 'moral involvement' with the company's total objectives. To achieve this degree of involvement often requires that the employees gain access to information which has been considered to be traditionally for management eyes only. It calls, in fact, for true participation.Thus the orthodox piecework systems tend to fit best with an authoritarian management style; measured daywork with a consultative style; plant wide schemes with participation. Where do the paternalistic companies fit? Typically they employ merit rating systems which assess (through the supervisor's rating) how well the employee matches the company norms in terms, typically, of quality and quantity of work, initiative, team spirit and timekeeping.The appraisal of managers' performances has recently been seen to be appropriately tackled by the Management-by- Objectives approach. This calls for a considerable degree of participation or at least consultation in agreeing with a subordinate manager what constitutes realistic future targets for him to achieve. On the face of it this type of approach appears to have continuing promise for the future. There are some mechanical problems often associated with applying MBO but itsparticipative forward-looking basis is surely appropriate.We come to the view then that as firms change their management styles from authoritarian/paternalistic to consultative/ participative they must review the nature of their payment strategies. Hopefully the management style will match the mood of the firm's employees and, in turn, be reflected in the determination of an equitable payment structure. It is obviously wrong to apply techniques, however sophisticated, which will call for a management style which does not exist in the company. Equally it is just as wrong to persevere with techniques which were right for the management style and the mood of the employees ten years ago but inappropriate today.If the trend towards consultation and participation does gather force we can expect to see job evaluation in terms of the hybrid type with maximum employee participation in its implementation. We can also expect a move towards a single company-wide payment structure using a system such as Paterson's decision band framework to integrate the separate job family structures. The trend towards measured daywork and plant-wide incentives should also gather force. Executives can expect to have their performances appraised more and more by an MBO type of system (although the details may vary from the current MBO models).We must not be too sure however that there will be a rush away from authoritarian/paternalistic styles. People in industry, as in all walks of life, are resistant to change. The managers who are most important in making participative payment strategies operational are those in the middle levels. Unfortunately, many such managers do not or cannot accept the validity of worker participation and would, consequently, be unable to apply the newer schemes successfully. However it is difficult to see the trend being resisted in the long run. We should be ready for it and plan payment strategies accordingly. It is too important an issue to ignore.管理风格和公正的工资制度约翰本文主要涉及在固定范围内公司的管理风格和确定内部工资差别的程序的关系。
薪酬管理体系中英文对照外文翻译文献
中英文对照外文翻译(文档含英文原文和中文翻译) Enterprises salary system design andperformance evaluationAbstractAny 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.Key words: salary system and equity incentive, senior executives, design1 IntroductionHuman 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 reviewEarly 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 Americaneconomist 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 overviewIn 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 westerndeveloped 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 theproblem 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 designSalary 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 thesort, 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 EVA on the sales staff, can draw lessons from Tula bank ever take method, the sales staff to set up a commission systembased on EVA. 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 ConclusionIn 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.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。
薪酬管理英文文献翻译及参考文献
1) The Management of Broadbanding Salary浅谈宽带薪酬管理2) Talking about the Salary Management薪酬管理浅谈3) Salary payment is managed宽带薪酬理论例句>>4) Broadbanding salary宽带薪酬1.Application of a fuzzy comprehensive evaluation model to the broadbanding salary performance evalution;模糊综合评判模型在宽带薪酬绩效评估中的应用2.The broadbanding salary system is one that can be used in horizontal organized enterprises that have good conscious of management,innovation and performance.文章指出,宽带薪酬制度适用于管理基础扎实、制度化和规范化管理较强的企业、扁平化的组织结构、团队化管理的组织和具有创新和绩效文化的企业。
3.The article presents the meaning of broadbanding salary,analyzes the characteristics and advantages of broadbanding salary,expoundsing the processes of designing broadbanding salary and points out the problems for enterprises which implement broadbanding salary.针对传统薪酬结构的弊端,提出宽带薪酬是一种适用于技术型、创新型的高科技企业的新型薪酬体系。
人力资源管理薪酬管理外文翻译论文外文文献
The Fatal Flaw in Pay for PerformanceMany corporate boards, responding to shareholder and public pressure, are designing pay-for-performance plans to hold CEOs accountable. But there is often a crucial flaw in such schemes: They don’t pay for performance with integrity.The omission—evident from compensation committee reports in top companies’ proxy statements—is striking. Corporations, after all, face unceasing pressures to make the numbers by bending the rules, and an integrity miss can have catastrophic consequences, including indictments, fines, dismissals, and collapse of market capitalization. Furthermore, performance with integrity creates the fundamental trust—inside and outside the company—on which corporate power is based.A board should explicitly base a defined portion of the CEO’s cash compensation and equity grants on his or her success in handling the foundational task of fusing high performance with high integrity at all levels of the company. Why don’t boards do that They may be uncertain about the meaning of integrity and how to assess its integration into financial performance.Step one, then, in designing pay for performance with integrity is using the following definition: Integrity is a uniform corporate culture with three elements—robust adherence to formal rules; adoption of ethical standards that are in the company’s long-term enlightened self-interest; and employee commitment to honesty, candor, fairness, trustworthiness, and reliability. Step two is for the board to assess whether the CEO has infused high performance with high integrity. The board can do that by answering the following questions, using hard analytics as well as the board members’ own ju dgment.Has the CEO established company-wide performance-with-integrity principles for which the firm’s leaders are responsible and accountable Examples of these include demonstrating committed and consistent integrityleadership; managing performance with integrity as a business process; using early-warning systems to stay ahead of global trends; providing timely, risk-assessed training; and giving employees a voice.Have the CEO and top managers implemented these principles through robust practices If leaders don’t invest time, effort, and resources in embedding key integrity practices in business processes, “tone at the top” is just window dre ssing. For examples, see the sidebar “The Practice of Performance with Integrity.”Has integrity permeated every aspect of the corporate culture One vital tool for assessing that is an annual, anonymous employee survey across all businesses and regions that asks, “Is integrity compromised by business pressures” and “Are the leaders’ verbal commitments to integrity reflected in action” The board can also have outside HR experts periodically conduct 360-degree assessments of the CEO and top executives that explore such questions.Has the CEO met annual performance-with-integrity objectives set by the board One example might be effectively handling a major miss or crisis—an environmental accident, a bribery case, or a financial restatement—and remedying the problem systematically after a candid analysis of its causes. Another objective might be hiring leaders in emerging markets such as China, Russia, and India who are skilled in integrating performance and integrity.How do business divisions rate comparatively The board should look at how integrity practices differ among divisions and how the CEO deals with laggards. It should also look at how the units rank against external peers. This may require data from news or government reports or a comparative audit by, say, a former regulatory official.The board’s standards for assessing pay for performance with integrity should also define a new set of “specs” in the company’s CEO succession planning. In evaluating candidates, the board should ask: Do they possess the knowledge, experience, and skills to drive a robust performance-with-integrity culture deep into the company’s global operations The same specsshould be used to evaluate the compensation of senior executives and set goals for leadership development programs. That’s the best way to ensure that, over the long term, the company’s top ranks are filled with managers who live by the principles and practices of performance with integrity—and thus help the company avoid debilitating risks and secure the trust that is vital to doing business.Here’s a sample list of ques tions greatly shortened because of space limits that will help boards assess a CEO’s performance-with-integrity practices. They can be answered using tools like process reviews and substantive audits and external outcomes such as environmental violations or customer complaints.LeadershipDoes the CEO...communicate to the organization that integrity must never be compromised to make the numbersdiscipline generals, not just troops, for integrity lapsesaddress difficult integrity issues regularly at staff meetingsBusiness processesDoes the CEO...build a strong integrity infrastructure—processes for preventing, detecting, and responding to lapses in all businesses and regions—and put A players in charge of itassess integrity needs realistically and provide adequate funding for those activitiesrespond promptly to early warnings on trends in legal, ethical, and country risksGiving employees a voiceDoes the CEO...encourage reporting of financial, legal, and ethical concerns through a system that prevents retaliationensure that concerns are investigated fairly and promptly, that trends are tracked, and that remedial action is taken if neededFrom 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 theallocation 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 influencein 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.2The function of compensationThe function of compensation may from the enterprises, workers and social aspects to inspect:①From the point of view of the enterpr ises, 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 improvetheir 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 correspond. 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 thefollowing 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, withthe 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 successful 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 ofsecurity 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 bewilling 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.Compensation has always been an attention task, it is not merelyrelated 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 basicfunctions 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 atthe 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 leadershipis 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.Maslow 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 thatit generally has five levels of needs in social life by people:physiological needs, security needs and society needs, respect needs andself-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 layerto 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 thetheory 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 motivation is proposed by FulumuV. 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 acertain 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.In 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, didn’t become the norm to workers. Like other state-owned enterprises. When the E&Y 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, E&Y 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 decompositionto 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.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 their enthusiasm, but is not worth from the inputand output view of the relative efficiency , form the internal, non-critical positions in higher compensation levels, contrast, key positionson 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.Through the design of compensation in E&Y 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.绩效薪酬的致命缺陷小本杰明·海涅曼迫于股东和公众压力,许多公司董事会都在努力建立与业绩挂钩的薪酬体系,以期CEO们恪尽职守;但是,此类薪酬体系往往存在一个致命缺陷：仅关注业绩,而忽略了操守;从顶级公司股东委托书所附的薪酬委员会报告可以看出,这种忽略是显而易见的;毕竟,上市公司始终面临着完成业绩目标的巨大压力;为此,它们不惜违规违纪;然而,这种职业操守的缺失将导致各种灾难性后果,包括起诉纠纷、罚款赔付、解雇免职以及市值暴跌;殊不知,操守与业绩并重,才能在公司内外赢得最基本的信任,而公司力量也只是建立在信任的基础之上;在公司各个层面上将高尚操守和卓越业绩相融合是CEO的基本任务,董事会应该在CEO的现金和股权报酬中划出一定比例,专门与CEO在上述任务上的表现挂钩;但董事会为何没有这样做呢这可能是因为他们自己对操守的含义也并不确定,更不知道该如何考核职业操守与财务业绩的融合了;那么,董事会要设计重操守的绩效薪酬制,第一步要做的就是引入操守概念：操守是全公司的统一文化,有三个要素组成——坚决遵守正式的规章制度；采用符合公司长远利益同时又不损害他人利益的伦理标准；员工要承诺做到诚实坦率、公平公正、可信可靠;第二步,董事会需运用一些复杂的分析工具,当然也要运用他们的个人判断力,来考核CEO是否已经把高尚操守和卓越业绩相融合;董事会可根据以下问题判断：CEO是否在全公司范围内制定了操守和业绩并重的薪酬制度,且由公司领导层对此负责举例而言,CEO应该做到：领导层始终如一地恪守职业操守,把操守和业绩的结合当作一项业务流程来管理,运用预警系统抢先把握全球商业规范趋势,及时提供道德风险评估培训,并保证员工的发言权;CEO和高管们是否在实践中贯彻了这些原则如果领导层没有投入足够的时间、精力和资源,将关键的操守原则落实到公司的业务流程中,那么所谓的“高层主张”就只不过是空口白话而已;操守原则是否已渗透到公司文化的每个层面一个重要的评估工具就是覆盖公司所有业务及地区的员工匿名年度调查表,其中包括这些问题：“操守原则是否会向商业压力让步”“在恪守职业操守方面,领导是否言行一致”董事会还可以定期邀请外部的人力资源管理专家,同样就此类问题对CEO和高管进行360度评估;CEO是否完成了董事会设定的操守和业绩并重的年度目标比如说,这个目标是：CEO有效处理严重失误或危机如环境事故、贿赂案,或者财务造假,并且在对事件起因进行坦诚分析后,有条不紊地解决问题;又比如：在新兴市场如中国、俄罗斯和印度聘用善于兼顾操守与业绩的领导者;公司各事业部在职业操守方面的相对表现如何董事会要观察各事业部之间的操守差异,以及CEO是如何处理那些落后分部的;同时,董事会还要将这些事业部与公司外部的同行进行比较;这可能需要从新闻报道、政府报告或前监管机构官员的的比较审计资料中收集数据董事会在明确上述考核标准时,还应制定一套新的CEO继任“规范”;在考量候选人时,董事会应该问：他们的知识、经验、能力是否有利于推动操守和业绩并重的健康企业文化,使之深入公司在全球的每一个经营机构另外,这套规范还应当运用在高管薪酬评估,以及领导人培养项目的目标设定中;长期来看这也是确保公司高层坚持操守和业绩并重原则的最佳方式,有助于公司规避风险,获取商界成功所必需的信任;操守与业绩并重的管理实践下面列出的一份问题清单样本限于篇幅,问题数量已经大大缩减,对董事会评估CEO兼顾操守与业绩的实际行为会有所帮助;要找到这些问题的答案,可以借助流程评估、独立审计和外部影响如环境损害或客户投诉等手段;领导力CEO是否……告知组织上下,操守原则决不向像业绩目标让步不仅仅规范普通员工的操守,同时也约束高层领导的行为定期在员工会议上处理有关操守的棘手问题业务流程CEO是否……为员工恪守职业操守创造必要的基础条件——设计流程用以防范、发现并处理公司各业务、各地区内的不端行为,并安排明星员工负责此项工作现实地评估操守需求,并拨出足够的经费予以支持对法律风险、伦理风险和国家风险的变化提出预警,并及时应对让员工有发言权CEO是否……鼓励员工通过正式系统来报告财务问题、法律问题以及伦理问题,同时防止员工因此遭受打击报复确保及时公正地研究问题,跟踪问题的发展趋势,并在必要时采取补救措施从生产力角度看,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;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资源的合理流向,促进人力资源的有效配置,实现人力资源开发和利用效率的最大化;另外,薪酬也调节着人们对职业和工种的评价,薪酬水平从某种程度上反映着该职业或工种的社会价值,从而调节着人们职业的愿望和就业的流向;薪酬历来都是一个倍受关注的课题,它不仅仅关系到每个人的切身利益,更是牵涉到每个组织,整个社会,乃至整个国家的社会经济发展;所以,薪酬也历来是国内外学者研究的重要课题;激励理论是薪酬管理理论的基础;激励是薪酬众多功能中最重要、最基本的功能之一;如何通过薪酬来激励员工的工作积极性和工作效率,是进行薪酬研究、设计和薪酬管理的核心内容;合理、公平和富有竞争力的薪酬是激励员工努力工作的最重要因素之一;合理、有效的薪酬管理机制与激励之间是一个良性的互动过程;有效的薪酬机制必然激励员工以更高的数量和质量完成工作任务,而更高数量和质量的工作也必然带来更高的薪酬;激励原本是一个心理学的概念,就其本质而言,它是表示某种动机所产生的原因,即发生某种行为的动机是如何产生的;例如,同样一个人,为何有时工作积极,有时却精神萎靡不振,无心做事,甚至消极怠工现在,把激励这个概念引入到管理实践中,就赋予了新的含义;也就是说激励是一种精神力量或状态,对员工起加强、激发和推动作用,并指导或引导员工行为指向组织的目标;因此,不仅要研究某种动机是如何产生的,关键更要研究如何促使被管理对象产生某种特定的动机,如何引导他们拿出自己的全部力量来为实现某一目标而努力;当今社会,激励已经越来越被许多管理者在实施指导与领导工作中被视为重要的方法,从而有效地结合人力,运用技术,达到统一全体员工的意志,又使个人心情舒畅,实现组织的目标;在对人的认识的基础上,许多学者对人的需求、行为进行了研究,但研究的目的都有一个是相同点,即:如何激发动机,如何分析需求,如何判定行为,通过人们需要的满足达到自己的基本目标,从而实现有效激励;目前国内外学者所公认的激励理论主要有:需求层次理论、双因素理论、公平理论、期望理论等;下面本文简单地对需求层次理论、期望理论作一个介绍;马斯洛提出了需要层次理论,认为人类的需要是以层次的形式出现的,由低级的需要开始逐级向上发展到高级的需要;马斯洛认为人们在社会生活中一般有五个层次的需要:生理需要、安全需要、社会需要、尊重需要、自我实现的需要;马斯洛还认为,当一种需要得到满足后,另一种更高层次的需要就会占据主导地位,个体的需要是逐层上升的;从激励的角度看,没有一种需要会得到完全满足,但只要其得到部分的满足个体就会转向追求其它方面的需要了;按照马斯洛的观点,如果希望激励某人,就必须了解此人目前所处的需要层次,然后着重满足这一层次或在此层次之上的需要;马斯洛的理论得到了普遍的认可,特别是得到了广大实践中的管理者的认可;这主要归功于该理论简单明了、易于理解、具有内在的逻辑性;其最大的用处在于它指出了每个人均有需要;身为主管人员,为了有效地激励下属,就必须要了解其下属需要满足的是什么;期望理论是美国心理学家弗鲁姆提出的;期望理论的基本观点是:人们在预期他们的行动将会有助于达到某个目标的情况下,才会被激励起来去做某些事情以达到目标;绩效是三大知觉的函数:期望、关联性和效价;从心理学的角度来考察,期望理论包含三种特定的心理联系:首先是努力付出与业绩联系,即指个人所感知的通过努力能够实现预期业绩日标的可能性;其次是业绩与薪酬的关系,它是个人对通过一定水平的努力能够取得预期薪酬的认定程度;最后是结果或薪酬的吸引力,表明实现预期结果或所获得的薪酬对个人来说重要性有多大;在国有企业改革的进程中,企业内部薪酬制度的改革一直是各级管理者普遍关注的热点;企业薪酬制度的改革贯穿于国有企业改革的全过程;虽然各级管理非常重视薪酬设计与薪酬制度的改革但是目前我国的绝大多数企业的薪酬制度还是面临着诸多的问题和不足,许多企业的员工对薪酬制度的满意度总是不高,企业的薪酬制度并没有能发挥出应有的激励作用,没有变成职工行为的规范;和其他国有企业一样;进行薪酬管理时,还没有充分地认识到企业的薪酬制度一定要支持和服务于企业的战略目标的重要性;在较大程度上存在着就薪酬论薪酬,把公平、合理地分配薪酬本身当成一种目的而不是关注什么样的薪酬制度会在企业改革与发展过程中有利于企业战略和人力资源战略的实现,没有从自身的总体战略和人力资源战略出发来改革和完善薪酬制度,并没有立足于企业的经营战略和人力资源战略,以劳动力市场为依据,最后形成企业的薪酬管理系统;企业在薪酬管理方面缺乏有经验的专业人力资源管理部门来对企业的中长期的发展战。
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薪酬制度建设中英文对照外文翻译文献(文档含英文原文和中文翻译)论独立董事制度的建设[关键词]独立董事直接薪酬间接薪酬激励与约束[摘要]本文拟从薪酬制度对独立董事的激励与约束效应的视角，就独立董事人员选任、薪酬制定、绩效考核、薪酬兑现、监督机制和保障机制等几个方面对直接薪酬制度与间接薪酬制度进行比较，以期更好地完善独立董事薪酬制度，强化对独立董事的激励。
目前国内外上市公司在实务中对独立董事薪酬都是采取直接薪酬制度，但是直接薪酬制度在我国的实践效果却不尽如人意，在解决内部人控制问题、维护中小股东权益方面没有发挥应有的职能。
随着直接薪酬制度的弊端日益显露，有学者建议实施间接薪酬制度。
本文将通过对两者的比较，特别是从激励与约束的角度来分析独立董事薪酬制度的完善方向。
一、直接薪酬制度与间接薪酬制度概述直接薪酬制度，指独立董事以外部人身份介人公司事务，却同公司内部人一起从公司直接领取薪酬。
而间接薪酬制度下独立董事虽以外部人身份介人公司事务，履行监督内部人的经营决策、提高决策的科学性、保护中小股东权益和其他利益相关者利益等职责，其劳动报酬却不从公司直接领取，而由非营利性的自律性行业组织根据一定的规章发放。
间接薪酬制度的设计者认为，间接薪酬制度下独立董事真正成为公司的“外部董事”，其不直接从公司领取报酬。
这种制度割断了独立董事对上市公司心理上的依附感和与之过于密切的经济联系，从而能切实保障独立董事的独立性，对独立董事开展工作也是一种很好的支持。
二、两种薪酬制度在激励与约束效应上的比较1.独立黄事人员选任方面。
直接薪酬制度下，独立董事从提名到选任一般由公司内部人决定，各家公司各选各的，没有一个统一的规定，致使独立董事素质参差不齐。
间接薪酬制度下，行业组织的引人使独立董事的人员选任不仅有统一的进入门槛，而且选任条件更加严格，行业组织负责独立董事职业资格的认定、后续的职业培训和向上市公司推荐独立董事候选人，改变了直接薪酬制度下由公司自行决定独立董事人选的做法，这也能够推动独立董事市场的形成，加速独立董事市场的完善。
相比之下，间接薪酬制度下独立董事的选任程序公开、透明，独立董事进人公司后可以安心开展正常工作，没有后顾之忧。
而直接薪酬制度下的独立董事则可能在工作中碍于公司大股东的情面而瞻前顾后，被束缚了手脚。
2.薪酬的制定方面。
(1)薪酬制定方的比较。
间接薪酬制度下，由行业组织根据上市公司的具体情况负责制定上市公司独立董事的薪酬标准，指标统一又不乏弹性，不会再像直接薪酬制度下独立董事薪酬由公司内部人随意决定甚至不付薪酬，独立董事的付出与报酬不对等的局面也会得到改善。
总体而言，间接薪酬是对独立董事工作的肯定，对独立董事能起到很好的物质激励作用，能极大地调动独立董事的工作积极性。
这种规定表现在约束上则相对隐蔽，主要是如果独立董事不尽职勤勉，通过行业组织的监督或者独立董事工作的反馈，他就有可能拿不到最基本的物质补偿。
(2)薪酬制定程序的比较。
通常认为程序的公平胜过结果的公平，间接薪酬制度在这方面就优于直接薪酬制度。
上市公司将独立董事在公司的考勤以及参与决策的情况报送给行业组织，再由行业组织统一确定各家公司独立董事的薪酬。
这样在最终兑现时，与直接薪酬制度下由大股东确定薪酬的随意性相比，客观性增强，独立董事所能得到的薪酬完全由其工作表现决定。
3.绩效考核方面。
在这一方面，间接薪酬制度更多地注重中小股东的参与，这主要是由于独立董事是旨在维护中小股东利益的，那就必须由他所代表的人群来参与评判。
目前关于独立董事绩效考核的讨论较少，有一种观点认为可以通过上市公司的网站开辟独立董事信息园地，结合上市公司信息披露制度，向全体股东和社会公众公开独立董事的有关工作情况，同时参考中小股东的意见和社会反应来进行评判。
不过，这里面存在的问题是，中小股东获得的信息是否充分，他们又是否能对信息进行适当解析。
所以采取这种方法的实践效果会不会优于直接薪酬制度下完全由公司内部考核的效果还很难分辨。
但是可以肯定，间接薪酬制度下的考核会比直接薪酬制度下的考核更公开，能够让中小股东了解被维权的情况，也时刻提醒独立董事注意自己的使命和职责。
另外，比较常见的绩效考核方法是发挥声誉机制的作用，这是典型的激励与约束并重的方法。
因为如果独立董事在公司中表现出了应有的客观与独立，表现出了卓越的控制和决策能力，无形中将提高其声誉，增加其人力资本的价值。
独立董事顾及自身的声誉，便不与管理者共谋，而会尽量利用自己的独立地位，客观公正地办事，以向外界传递有利于自身价值的信号。
这就是说，一个优秀的独立董事，必然会努力维护其作为企业经营监督者的声誉。
而如果其不尽心尽职的话，声誉一旦受损，则会导致巨大的机会成本。
4.薪酬兑现方面。
在薪酬兑现方面，间接薪酬制度下行业组织与上市公司各有分工，即薪酬由行业组织发放，但由上市公司承担。
这与直接薪酬制度是明显不同的，直接薪酬制度下独立董事从公司获得的收益是在暗箱中操作的。
实行间接薪酬制度后，独立董事与公司之间的给付受到中立的第三方的透明化监管，从而可最大限度地阻止灰色收人的产生。
这种透明化的间接薪酬制度是对证券市场“公开、公平、公正”三大原则的维护。
这种薪酬兑现方面的激励与约束效应和薪酬制定方面有异曲同工之妙，看似是对独立董事的明确激励，也暗藏着对他们的约束，只是这种约束的结果是滞后的。
这是因为激励与约束对公司治理而言本身就是相互配合、无法取舍的有机整体，这一点对独立董事制度依然适用。
一方面，激励与约束的区分十分微妙。
以给予独立董事固定津贴为例，这些固定津贴或许只能使独立董事感觉“没有不满意”，也就是所起的是一种约束作用，而丝毫没有激励作用，直接薪酬制度下把给予报酬一股脑认定为是激励，显然是不科学的。
另一方面，激励本身就是一种约束，某种机制的激励作用越大，其约束作用也就越大。
当激励独立董事去履行其职责、提高其声誉时，也就是在约束独立董事不要读职，毕竟独立董事的时间和精力是有限的，而且放弃激励的机会成本也是巨大的。
5.监督机制。
事实上，间接薪酬制度下，有效的监督体现在独立董事薪酬制度的每一个环节，不仅涉及物质方面，也涉及非物质方面，如对声誉、地位的影响。
而直接薪酬制度下，很难做到这一点。
这种情况不单纯是人的原因，更是一种不够完善的薪酬制度造成的，而制度的完善是比一般的技术指标的改进更能提高效率和促进经济增长的。
比如，间接薪酬制度下可以根据股东大会、上市公司管理层和行业组织的综合考评，决定独立董事的薪酬和奖励，最后由行业组织按一定规章执行。
行业组织应将各个独立董事的薪酬情况予以公布，并详细介绍各个独立董事的任职业绩，还应聘请会计师事务所等对其每年的账目进行审计，同时将审计结果予以公布。
6.保障机制。
间接薪酬制度下，行业组织代表独立董事与公司订立合约，并作为投保人为独立董事群体投办风险责任险，形成一种责任保险制度。
这种责任保险制度对独立董事而言应该是必要的。
在直接薪酬制度下，上市公司内部人自行聘任独立董事，一旦独立董事玩忽职守就会给公司广大投资者和利益相关者的利益造成损害。
事后根据法律追究独立董事的责任时，作为个人而言，独立董事往往无力承担损失。
况且，让独立董事过重地承担经济赔偿责任的法理基础尚不十分充分，同时还会打击独立董事群体的工作积极性和创造性。
间接薪酬制度引人行业组织则有助于防范各方的风险，一方面可以使独立董事感受到团体的关怀;另一方面由行业组织作为投保人为独立董事投办风险责任险，这不仅可以降低独立董事个人的责任风险，而且有利于保护公司股东和利益相关者的权益。
这些措施能够使独立董事不再碍于上市公司管理层或是大股东的情面，不用额外担心个人的责任风险，而以一种更加独立和负责任的姿态来面对公司事务。
这样的激励与约束能够很好地互补，是优于直接薪酬制度下没有实质内容的激励与约束的。
三、两种薪酬制度的激励观念直接薪酬制度与间接薪酬制度在激励与约束效应上的不同，一方面是因为薪酬制度本身内容有所不同，于是客观上就导致了激励与约束效应的不同，另一方面是因为两种制度对激励与约束本身的认识有所不同。
直接薪酬制度主要强调激励对独立董事的作用，认为现阶段独立董事之所以工作质量、工作积极性不高，是因为缺乏激励特别是物质上的薪酬激励，而忽视对独立董事履行职责的约束。
从现实中很多学者提出的改进建议中就可以清楚地看出这种思路。
比如:针对薪酬内容单一的问题，提出将薪酬内容多元化，除既有的固定津贴外，还给予股票期权等;在具体支付上，可以采用延期支付计划等。
这些措施有一定的效果，但仅通过这些就指望独立董事同与自己利益不相关的中小股东同心同德，为其尽心工作，实在是不现实的。
而间接薪酬制度则不同，它寻求制衡与激励间的相对合理平衡，而且强调的是制衡，突出独立董事的独立性，特别是经济上与利益相关者的独立，突出独立董事的职责和义务。
在激励方面，之前提到的行业组织就是一个很好的激励载体。
行业组织负责独立董事职业资格的认定，负责向上市公司推荐独立董事候选人，负责与上市公司签约;在责任保险制度中，由行业组织作为投保人为独立董事群体投办风险责任险。
所有这些措施都能够使独立董事以一种更加独立和负责任的姿态来面对公司事务，从而有利于维护公司整体利益和股东们的权益。
独立董事薪酬问题可能是独立董事制度中争议最多、最难解决的问题。
薪酬问题的妥善解决关系着独立董事制度在我国的顺利实施，也关系着与独立董事制度相关的其他制度的合理制定与顺利推行。
Concerning the construction of the system ofindependent directors[Keywords] indirectly pay direct compensation of independent directors incentives and constraints[Abstract] This paper from the pay system of independent directorsincentive and restrictive effects of perspective, choosing the personnel of the independent directors, compensation development, performance appraisal, pay cash, supervision and safeguard mechanism, and several other aspects of direct and indirect remuneration system compare the pay system to better improve the salary system of independent directors, and strengthen the incentives of independent directors.In practice, at home and abroad in listed companies pay for independentdirectors is to take direct pay system, but the pay system directly to the practice effect in China is not satisfactory in solving the problem of internal control to safeguard the rights and interests of minority shareholders should not play functions. With the drawbacks of direct pay system is showing, and some scholars have suggested the implementation of indirect compensation system. This article on the comparison, especially from the perspective of incentives and constraints to analyze the Independent Director System direction.First, direct and indirect compensation system pay system overview.Direct pay system means the identity of the independent directors of intervention by external affairs of the company, but together with the company to receive compensation directly from the company. And indirect compensation of independent directors under the system, although the identity of intervention by external affairs of the company, to perform oversight of the insider business decisions and improve the scientific nature of decision making, protection of minority shareholders rights and interests of stakeholders other duties, their remuneration is not received from the company direct, and self-discipline from the non-profit trade organization based on certain rules and regulations issued.Indirect remuneration system designers that indirectly pay system truly independent directors under the company's "external directors", which does not receive compensation directly from the company. This system cut the independent directors of listed companies, and with it a sense of psychological attachment too close Economic links, which can effectively protect the independence of independent directors on the work of independent directors is also a good support.Second, the two kinds of incentive pay system in comparison with the constraint effect onOne. Independently choosing the personnel aspects of yellow things. Direct compensation system, the independent directors elected from the general nomination to the decision by the company insiders, companies of all the election, and there is no single provision, resulting in uneven quality of independent directors. Indirect pay system, the introduction of Industry organizations to appoint independent directors who not only unified the barriers to entry, and more stringent conditions for selection, the Industry organization responsible for the independent directors of vocational qualification as follow-up of vocational training and independent directors to recommend candidates for listed companies who changed the pay system directly by the companies to decide candidates for the practice of independent directors, which also can promote the formation of an independent director of market and accelerate theimprovement of independent directors markets. In contrast, indirect remuneration system of elective procedures for independent directors under the public , transparent, independent directors into the safe after the company carried out work, no worries. and direct an independent director under the pay system is likely to work because of the substantial shareholder of the sensibilities and indecisive, and was shackled hand and foot.Two. Pay the formulation.(1) pay to develop side comparison. Indirect compensation system, listed companies by Industry organizations in accordance with the specific circumstances of the independent directors of listed companies is responsible for the remuneration criteria, indicators and no lack of flexibility in uniform, will never again be an independent director under the direct pay compensation system arbitrary decision by the company who do not even pay the salaries and remuneration of independent directors does not pay such a situation will be improved. Generally speaking, indirect compensation is a recognition of the work independent directors, independent directors can play a very good material incentives, can greatly mobilized the enthusiasm of independent directors. This provides constraints on the performance of the relatively subtle, mainly due diligence if the independent directors do not diligent supervision by industry organizations, the work of independent directors or the feedback, he may take less than the most basic material compensation.(2) pay to develop procedures for comparison. Generally considered better than the results of fair procedures fair and indirect compensation system in this respect, better than direct pay. The independent directors of listed companies in the company's attendance and participation in decision-making submit to the industry organizations, then the unified industry of independent directors determine the remuneration of each. This in the end kept, and under the direct pay system established by the major shareholder of the arbitrary pay compared to the objectivity of enhanced compensation can get independent directors completely determined by its performance.Three. Performance appraisal. In this regard, the indirect compensation system to focus more on the participation of minority shareholders, which was mainly due to the independent directors to safeguard the interests of minority shareholders, it must be represented by his people to participate in the evaluation. current performance evaluation on the independent directors to discuss less, there is a view that the listed company's Web site can open up an independent director of Information garden, combined with the Information disclosure system of listed companies, to all shareholders and the public about the work of independent directors, also refer to opinions of minority shareholdersand the social reaction to the judge. However, this is a problem there is that minority shareholders receive the Information is sufficient and whether they can properly parse the information. So the practical effect of this approach will not be optimal Under the direct pay system is entirely internal assessment results were difficult to distinguish. But certainly, an indirect assessment under the pay system than under the pay system directly to the assessment more open, to allow minority shareholders to understand the situation to be activists, but also time reminded the independent directors pay attention to their mission and duties. In addition, the relatively common method of performance evaluation is to play the role of reputation mechanism, this is a typical method of both incentives and constraints. because if independent directors in the company's objective should be demonstrated and independence, showed excellent control and policy-making capacity, potentially to improve its reputation and increase the value of its human capital. independent directors take into account its own reputation, and managers will not seek, and will try to use their independent status , act objectively and fairly in order to transfer to the outside world is conducive to signal their value. This means that a good independent director, will certainly hard to maintain its reputation as a business supervisor. and if it does not try their best case, once the reputation of damage will result in huge opportunity costs.Four. Pay cash on. In terms of cash compensation, indirect compensation system organizations and listed companies in each industry division, the remuneration paid by the industry organizations, but by the listed company. This is a direct pay system is obviously different, direct pay system independent directors under the income from the company operating in the black box. to implement the system of indirect compensation, independent directors and the company paid between the transparency by a neutral third party monitoring, which can maximize the income to prevent the generation of gray . This indirect remuneration system more transparent securities market is "open, fair and just" three principles of maintenance. reposted elsewhere in this paper for free download 's incentive and pay cash constraint effect and the pay-setting has the same purpose, appears to be a clear incentive for independent directors, also hidden on their constraints, only the result of this constraint is lagging behind. This is because the incentives and constraints on corporate governance in terms of itself complement each other, can not choose an organic whole, which is the independent director system is still applicable. the one hand, the distinction between incentive and restraint is very subtle. to give independent directors a fixed allowance, for example, the fixed allowance of independent directors may only make sense "Not satisfied" that is, played the role of a constraint, but in no way incentive, direct compensation system to provide incentive compensation is determined to fall into is clearlyunscientific. On the other hand, is itself an incentive kinds of constraints, a greater incentive mechanism, the greater its restraints. When the incentives of independent directors to fulfill their responsibilities and enhance its reputation, also an independent director is bound not to read the post of independent directors, after all the time and energy is limited, and the opportunity cost to give incentive is huge.Five. Oversight mechanisms. Indeed, indirect pay system, effective supervision and salary system of independent directors is reflected in every aspect, not only material, but also involving non-material aspects, such as reputation, status of. The system of direct compensation it is difficult to do this. This is not simply human reason, but also a less perfect result of the pay system and the system improved the technical indicators than the general improvement of Economic efficiency and better growth. For example, the indirect compensation system according to shareholders, listed companies and industry organizations, a comprehensive management evaluation, the independent directors determine the remuneration and reward, and finally by the implementation of trade organizations according to certain rules and regulations. industry organizations should be independent directors of each Compensation case will be published and details of the representation of independent directors each performance, but also hire an accounting firm audit its annual accounts the same time, the audit results made public.Six. Safeguards. Indirect compensation system, industry representatives and the company entered into a contract of independent directors and independent directors as an insured risk groups bidding to liability insurance, the formation of a liability insurance system. Such liability insurance system in terms of independent directors should be necessary. in direct compensation system, self-employed person listed company independent directors, independent directors if the company would neglect the interests of the majority of investors and damage the interests of stakeholders. ex post facto legal action under the responsibility of independent directors As an individual, independent directors are often unable to bear the loss. Moreover, independent directors bear the Economic powerhouse over the legal basis of liability is not yet full, while groups of independent directors will also work against the initiative and creativity. indirect remuneration system introduced industry organizations will help prevent the risk of the parties, on the one hand can make the body feel the care of independent directors; the other hand, by industry organizations as an independent director to vote for the Office of the insured risk liability insurance, which not only reduces the personal responsibility of independent directors risks, but also conducive to protect company shareholders and stakeholders interests. that these measures can not because of the independent directors or major shareholders of listed companies in the management of feelings, do not worry about the additional responsibilityof the individual risks, and in a more independent and responsible attitude to the face of corporate affairs. Such incentive and restraint can complement each other very well, better than the direct pay system is no substance under the incentive and constraint.Third, the concept of the two incentive pay system.Direct and indirect compensation system pay system in the incentive and restrictive effect on the different pay system itself is partly because the content is different, so the objective has led to different incentive and restrictive effect, on the other hand, because the two systems understanding of incentive and constraint itself somewhat differently. direct incentive pay system which emphasized the role of the independent directors, independent directors consider that the reason why the quality, enthusiasm for work is not high, because of the lack of incentive pay particular material incentives, and ignore the constraints of independent directors to perform their duties. from reality, many scholars put forward suggestions for improvement can be clearly seen in this line of thinking. For example: compensation for the content of a single issue, proposed to pay with a wide range, with the exception of existing fixed allowances, but also give stock options; the specific payment, you can use deferred payment plans. These have some effect, but only through these independent directors to be expected with their own interests with minority shareholders is not related to he Art and one mind, as The dedication is really unrealistic. and indirect compensation system is different, it seeks to balance and relatively reasonable balance between incentive and emphasize balance, highlighting the independence of independent directors, especially economic and stakeholders Independent, highlighting the duties and obligations of independent directors. In terms of incentives, industry organizations mentioned before is a good incentive carrier. industry organization responsible for the identification of vocational qualifications of independent directors, is responsible for independent directors to recommend candidates listed company, responsible for listed companies signed; in liability insurance system, insured by industry organizations as an independent director liability insurance risks of groups bidding to host. All these measures will enable independent directors to a more independent and responsible attitude to the face of corporate affairs, which conducive to maintaining the company's overall interests and shareholders interests.Independent Director Independent Director System problem may be the most controversial in the most difficult to resolve. Pay the proper settlement of issues between the independent director system in China's successful implementation, will also influence the independent director system and other systems related to the rational Development and smooth implementation. reposted elsewhere in the paper for free download.谢谢下载，祝您生活愉快！。