薪酬管理外文翻译--薪酬管理与精神激励机制
高管薪酬和激励外文翻译(可编辑)
高管薪酬和激励外文翻译外文题目Executive Compensation And Incentives 外文出处 Acodemy of Management Perspectives,20062:p25-40 外文作者 Martin J. Conyon原文:Executive Compensation And IncentivesMartin J. ConyonExecutive compensation is a complex and controversial subject. For many years, academics, policymakers, and the media have drawn attention to the high levels of pay awarded to U.S. chief executive officers CEOs, questioning whether they are consistent with shareholder interests. Some academics have further argued that flaws in CEO pay arrangements and deviations from shareholders’ interests are widespread and considerable. For example, Lucian Bebchuk and Jesse Fried provide a lucid account of the managerial power view and accompanying evidence. Marianne Bertrand and Sendhil Mullainathan too provide an analysis of the ‘skimming view’ of CEO pay. In contrast, John Core et al. present an economic contracting approach to executive pay and incentives, assessing whether CEOs receive inefficient pay without performance. In this paper, we show what has happened to CEO pay in the United States. We do not claim to distinguishbetween the contracting and managerial power views of executive pay. Instead, we document the pattern of executive pay and incentives in the United States, investigating whether this pattern is consistent with economic theory.The Context: Who Sets Executive Pay Before examining the empirical evidence presented in this paper, it is important to consider the pay-setting process and who sets executive pay. The standard economic theory of executive compensation is the principal-agent model. The theory maintains that firms seek to design the most efficient compensation packages possible in order to attract, retain, and motivate CEOs, executives, and managers. In the agency model, shareholders set pay. In practice, however, the compensation committee of the board determines pay on behalf of shareholders. A principal shareholder designs a contract and makes an offer to an agent CEO/ manager. Executive compensation ameliorates a moral hazard problem i.e., manager opportunism arising from low firm ownership. By using stock options, restricted stock, and long-term contracts, shareholders motivate the CEO to imize firm value. In other words, shareholders try to design optimal compensation packages to provide CEOs with incentives to align their mutual interests. This is the contract approach to executive pay. Following Core, Guay, and Larcker, an efficient or optimal contract is one “tha t imizes the net expected economic value to shareholders after transaction costs such ascontracting costs and payments to employees. An equivalent way of saying this is that contracts minimize agency costs.”Several important ideas flow from this definition. First, the contract reduces manager opportunism and motivates CEO effort by providing incentives through risky compensation such as stock options. Second, the optimal contract does not imply a “perfect” contract, only that the firm designs the best contract it can in order to avoid opportunism and malfeasance by the manager, given the contracting constraints it faces. Third, in this arrangement, the firm does not necessarily eliminate agency costs, but instead evaluates the marginal benefits of implementing the contract relative to the marginal costs of doing so. Improvements in regulation or corporate governance can possibly alter these costs and benefits, making different contracts desirable. Moreover, what is efficient at one point in time may not be at another. Improvements in board governance, for example by adding independent directors, may lead to different patterns of compensation, stock, and option contracts that are desirable for one firm but not another.An alternative theory is that CEOs set pay. This is the managerial power view, exemplified recently by Bebchuk and Fried. In this theory, the board and compensation committee cooperate with the CEO and agree on excessive compensation, settling on contracts that are not in shareholders’ inte rests. This excess pay constitutes an economic rent,an amount greater than necessary to get the CEO to work in the firm. The constraints the CEOs face are reputation loss and embarrassment if caught extracting rents, what Bebchuk and Fried call “outrage costs.” Outrage matters because it can impose on CEOs both market penalties such as devaluation of a manager’s reputation and social costs?the social costs come on top of the standard market costs. They argue that market constraints and the social costs coming from excessively favorable pay arrangements are not sufficient in preventing considerable deviations from optimal contracting.Executive CompensationThere is substantial disclosure about U.S. executive compensation. The Securities and Exchange Commission SEC expanded and enhanced disclosure rules for U.S. executives in 1992. As a result, the proxy statements of firms contain considerable detail on stock ownership, stock options, and all components of compensation for the top five corporate executives. There are four basic components to executive pay, each having been the subject of much research. First, executives receive a base salary, which is generally benchmarked against peer firms. Second, they enjoy an annual bonus plan, usually based on accounting performance measures. Third, executives receive stock options, which represent a right, but not the obligation, to purchase shares in the future at some pre-specified exercise price. Lastly, pay includes additional compensation such asrestricted stock, long-term incentive plans, and retirement plans.Executive IncentivesWe now turn to executive incentives and the link between pay and firm performance. The evidence demonstrates that executive compensation and the fraction of pay accounted for by option grants increased during the 1990s. Principal-agent theory predicts that a firm designs contracts in order to yield optimal incentives, therefore motivating the CEO to imize shareholder value. In designing the contract, the firm recognizes the CEO is risk averse. Thus, imposing greater incentives requires more pay to compensate the agent for increased risk. In the previous section, the paper demonstrated that CEO pay has increased. Next, we examine what has happened to CEO incentives. The analysis shows that executives have considerable equity incentives that create a strong and increasing link between CEO wealth and firm performance. This finding seems at odds with the notion that executive pay and performance are decoupled. It is, however, consistent with other economic evidence, showing that the link between pay and performance has been increasing in the United States.Executives receive incentives from several sources. They receive financial incentives from salary and bonus, as well as new grants of options and restricted stock, which together measure flow compensation. They also receive incentives from changes in their aggregate holdings of stock and options in the firm, as described in detail below. Finally, theprobability of termination because of poor performance gives the CEO an incentive to pursue strategies that imize firm value. In this case, if terminated, an executive suffers reputation loss and human capital devaluation in the managerial labor market. However, this paper?consistent with other recent research in financial economics?focuses on compensation and equity incentives, leaving aside career concerns and the labor market for managerial talent. In other words, it restricts attention to financial incentives.The key to understanding financial incentives is recognizing that they arise from the entire portfolio of equity holdings and not simply from current pay. Equity incentives, then, are the incentives to increase the stock price arising from the managers’ ownership of financial securities in the firm. For example, a CEO may receive 100,000 options this year, which might add to 400,000 options granted in previous years, for a total of 500,000 options held. If the stock price decreases, then the value of the 100,000 options granted this year declines? but so does the value of the options accumulated from previous years. Since the CEO will care about the whole stock of 500,000 options, not simply this year’s 100,000, executive compensation received in any given year provides only a partial picture of CEO wealth and incentives. To understand CEO incentives fully, it is important to focus on the aggregate amount of shares, restricted stock, and stock options that the CEO owns in the firm.The evidence shows that CEOs have plenty of financial incentives, arising primarily from CEO ownership of stock and options in their firms. Again, we would stress that such financial incentives are only one factor motivating executives. Agents are as likely to be motivated by intrinsic factors of the job, career concerns, social norms, tournaments, and the like. One problem with stock options and other forms of incentive pay is not that they provide too few incentives, but that they may lead to unintended consequences. It is well known that incentives can bring about behavior by the agent that was unanticipated by the principal. In a classic paper, Steven Kerr highlighted the folly of rewarding A while hoping for B. In short, he articulated the notion that one gets what one pays for. If one rewards activity A and not B, then people will exert effort on A, while de-emphasizing B. Kerr illustrates his point with an array of examples from politics, industry, and human resource management. In general, this is a problem of providing appropriate incentives to agents engaging in multiple tasks. More recently, Robert Gibbons has discussed the design of incentive programs recognizing such problems.Another problem with incentive compensation is that it may encourage opportunistic behavior by managers, manipulation of performance measures, or cheating. The powerful and often unanticipated effects of financial incentives on economic outcomes have been documented in diverse contexts such as classroom teaching, real estate markets,vehicle inspection markets, and the behavior of physicians. In the corporate context, David Yermack demonstrates that CEOs opportunistically time the award of option grants around earnings announcements in order to increase their compensation. Other studies find that private information is used by executives to engineer abnormally large option exercises and hence the payouts from those options. In addition, studies show that firms with more incentives are associated with greater earnings manipulation. Recent studies show that the likelihood of a firm being the target of fraud allegations is positively correlated with option incentives. In short, options and incentive pay may motivate managerial behavior that is not always anticipated or ideal. When designing compensation plans, boards must be aware of the unwanted as well as beneficial effects of incentives.ConclusionsExecutive compensation is a controversial and complex subject that continues to attract the attention of the media, policymakers, and academics. Contract theory predicts that shareholders use pay to provide incentives for the CEO to focus on imizing long-term firm value. Since CEOs have relatively low ownership of firm shares, they might otherwise behave opportunistically. An alternative theoretical perspective, the managerial power view, is that CEOs control the pay-setting process and set their own pay. This theory predicts that compliant compensationcommittees and boards provide CEOs with excess pay or compensation “rents” and that contracts are suboptimal from the shareholders’ perspective. Distinguishing between these two theories is an important challenge for future research.This paper provides evidence on what has happened to CEO pay between 1993 and 2003. It shows that total compensation increased significantly over this period. Grants of stock options to CEOs and executives are the main driver of CEO pay gains. The paper also documents that CEOs have important financial incentives. These arise from the portfolio of firm stock and options owned by the CEO. The important point is that, if the stock price declines significantly, the value of the CEOs’ assets falls. Analogously, if asset prices increase, so does CEO wealth. In consequence, the wealth of the CEO varies with the stock price performance of the firm. An important research challenge is to fully understand the potentially unintended consequences of providing greater incentives to agents.In practice, CEO compensation contracts are determined by compensation committees that may have conflicting incentives to align with the CEO leading to suboptimal contracts and excess pay or with shareholders leading to optimal contractsand appropriate pay. The analysis in this paper illustrates that U.S. boards and compensation committees are becoming more independent measured by fewer insider directors and a greater number of outsidedirectors. The evidence showsthat the presence of affiliated directors on the compensation committee an instance where greater managerial power is expected does not lead to greater CEO pay or fewer CEO incentives.In summary, high pay itself is not evidence of inefficient contracts but may simply reflect the market for CEOs and the pay necessary to attract, retain, and motivate talented individuals. Boards of directors need to design compensation contracts to align the interests of owners with managers. One test of whether the corporate governance system is working appropriately, including executive compensation arrangements, is to evaluate economic performance. Holmstrom and Kaplan investigate the state of U.S. corporate governance in the wake of corporate scandals. They conclude that the U.S. economy has performed well, both on an absolute basis and relative to other countries over about two decades. Importantly, the economy has been robust even after the scandals were revealed. This is not to deny that improvements in governance arrangements may be beneficial. Furnishing CEOs with appropriate compensation and incentives is desirable for a healthy economy. However, ensuring that the contracting process is not corrupted is an important goal for corporate governance extracts译文:高管薪酬和激励Martin J. Conyon高管薪酬是一种既复杂又有争议的话题。
薪酬管理 专业术语及英文翻译
第一章薪酬管理总论报酬reward薪酬compensation总薪酬total compensation薪酬管理compensation administration直接薪酬direct compensation间接薪酬indirect compensation基本薪酬basic pay可变薪酬variable pay员工福利employee benefit人力资源管理human resource management第二章战略性薪酬管理经营战略business strategy竞争战略competition strategy战略性薪酬管理strategic compensation administration全面薪酬战略total compensation strategy全面报酬战略total reward strategy第三章职位薪酬体系与职位评价职位薪酬job-based pay职位分析job analysis职位描述job description职位规范job specification职位评价job evaluation报酬要素compensable factor排序法ranking method分类法classification method要素计点法point -factor method职位结构job structure要素比较法factor comparison method第四章技能和能力薪酬体系深度技能depth skill广度技能breadth skill工作设计job design技能等级skill level技能认证skill certification技能薪酬体系skill-based pay system胜任能力competency胜任能力模型competency model能力薪酬competency-based pay第五章薪酬水平及其外部竞争性薪酬水平pay level外部竞争性external competitiveness薪酬领袖政策lead policy市场追随政策match policy拖后政策lag policy混合政策hybrid policy劳动力市场labor market薪酬调查total compensation survey工作搜寻理论job search theory信号模型理论signaling theory补偿性工资差别理论compensating differentials theory 效率工资理论efficiency wage theory保留工资理论reservation wage theory第六章薪酬结构设计薪酬结构pay structure薪酬内部一致性internal consistency薪酬区间中值midpoint of grade薪酬比较比率compa-ratio薪酬区间渗透度range penetration薪酬区间叠幅range overlap薪酬中值极差midpoint difference宽带型薪酬结构broad-banding structure薪酬变动范围(区间）salary range第七章绩效奖励与认可计划利润分享计划profit sharing plans收益分享计划gain sharing plans成功分享计划success sharing plans股票所有权计划stock owns plans标准工时计划standard hour plan员工持股计划ESOP绩效加薪merit pay一次性奖金lump sum bonus绩效奖励计划pay for performance plans个人绩效奖励计划individual incentive plans群体绩效奖励计划group incentive plans提案建议制度suggestion system特殊绩效认可计划special performance recognizing plans 直接计件工资计划straight piece rate plan差额计件工资计划differential piece rate plan第八章员工福利管理员工福利employee benefit法定社会保险social insurance养老保险pension benefit失业保险unemployment insurance医疗保险medical insurance工伤保险injury insurance员工服务福利employee services弹性福利计划flexible benefit plans福利规划benefit planning福利沟通benefit communication生育保险maternity insurance福利管理benefit administration生育保险maternity insurance福利管理benefit administration企业补充养老金计划complementary pension plans团体人寿保险计划group life insurance plans健康医疗保险计划health care insurance plans第九章特殊员工群体的薪酬管理特殊员工群体special groups销售人员sales force专业技术人员professionals外派员工expatriate管理人员manager佣金制commission system成熟曲线maturity curve双重职业发展通道dual career path第十章薪酬预算、控制与沟通薪酬预算total compensation budget宏观接近法macro-approach method微观接近法micro-approach method薪酬控制compensation control薪酬沟通compensation communication。
薪酬管理外文翻译--薪酬管理与精神激励机制
中文5240字本科毕业设计（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薪酬管理与精神激励机制摘要薪酬只是员工待遇的一部分，企业仅重视薪酬激励，非但不能收到预期效果，甚至陷入恶性循环中。
企业在完善薪酬管理过程中，应当重视精神激励的作用。
关键词：薪酬，待遇，精神激励，人力资源管理1薪酬管理的困难性与员工难以对薪酬满意的原因薪酬管理是人力资源管理学中理论与实践相差距离最大的部分。
学习薪酬管理方面的理论知识对人力资源经理的帮助几乎是微不足道的。
之所以如此，主要是因为薪酬管理有如下三个特性：1、敏感性薪酬管理是人力资源管理中最敏感的部分，因为它牵扯到公司每一位员工的切身利益。
特别是在人们的生存质量还不是很高的情况下，薪酬直接影响到他们的生活水平。
另外，薪酬是员工在公司工作能力和水平的直接体现，员工往往通过薪酬水平来衡量自己在公司中的地位。
所以薪酬问题对每一位员工都会很敏感。
2、特权性薪酬管理是员工参与最少的人力资源管理项目，它几乎是公司老板的一个特权。
老板，包括企业管理者认为员工参与薪酬管理会使公司管理增加矛盾，并影响投资者的利益。
所以，员工对公司薪酬管理的过程几乎一无所知。
3、特殊性由于敏感性和特权性，每个公司的薪酬管理会差别很大。
另外，由于薪酬管理本身就有很多不同的管理类型，如岗位工资型、技能工资型、资历工资型、绩效工资型等等，所以，不同公司之间的薪酬管理几乎没有参考性。
从理论上讲，只有当员工的真实付出与真实回报不成正比的时候，员工才会对他的薪酬不满。
但实际上，即使薪酬的发放有多么公正和合理，大多数的员工也会对自己的薪酬不满。
对薪酬的不满并非客观的不公和不合理所至，其原因就在于：（1）低于期望值当员工的薪酬低于他的期望值时，就会对薪酬不满。
而这个期望值只是员工个人的自我定位。
一般而言，员工往往过高估计自己在公司中的贡献和价值，自然就会有过高的期望值，自然就会有许多人对自己的薪酬不满。
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。
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。
薪酬管理Salary Management(外资公司)
薪酬管理Salary Management薪酬制度的目标是：效率目标/公平目标/合法目标。
The goal is the salary system: efficiency goals/targets/legitimate goal of equity.公司的薪酬价值观是在共同的目标下为公司及员工创造最大的利益和价值，价值和利益包括物质上和精神上的，公司提倡共同的社会责任和使命，员工和企业是公司最大的财富。
公司会尽最大的能力提供给员工一个合理公平的薪酬，以期企业和员工个人共同发展，实现共同的利益。
Companies pay values are under the common objectives for the company and staff create the greatest interest and value, value and benefits including physical and mental condition, the company to advocate common social responsibility and mission, staff and enterprises are a company's greatest panies will do our best ability to provide employees a reasonable and fair remuneration, with a view to businesses and individuals to participate in developing, implementing common interests.薪酬制度必须具有内部公平性原则/外部公平性原则/个人公平性原则/制度管理原则。
Pay system must have internal equity principle/external fairness principles/personal fairness principle/system management principles.薪酬制度方针是公平，公正，合理，合情，富有激励性和保障性。
激励机制与薪酬管理(2)
一、激励概述
美国管理学家贝雷尔森(Berelson) 和斯坦尼尔(Steiner)给激励下了如下 定义:“一切内心要争取的条件、希望、 愿望、动力都构成了对人的激励。-它是人类活动的一种内心状态。”
一、激励概述
1、激励的定义 激励是指通过影响人们 的内在需求或动机，从而 加强、引导和维持行为的 活动或过程。激励的本质 就是激发人的动机。
公平理论
（Equity theory）
美国心理学家亚当斯 (JS．Adams)在1965年首先提 出来的，也称为社会比较理论。 这种理论的基础在于，员工不是 在真空中工作，他们总是在进行 比较，比较的结果影响他们工作 的努力程度。
亚当斯公式
当事人a和被比较对象b，则当a感觉到公平时有下式成立：
三、薪酬体系的规划与管理
薪酬体系规划的基本过程 薪酬体系的设计
制定付酬原则与策略
岗位设计与分析 岗位评价
薪酬结构设计 薪酬状况调查与分析
薪酬分级与定酬 薪酬体系的运行控制
与调整
Human ResourceHMumanaangRemeseonutrce Management
撰写企业文化
及策略文件
薪
进行组织结构设计编写 岗位说明书与岗位规范
按付酬因素分配薪金
付酬因素 职务
技能
智力
体力
责任
工作环 总月薪
境
（元）
技术员
1200（1）600（1） 150（2） 375（1） 75（2） 2400
机床操作工 文员
450（2） 150（3） 300（1） 150（2） 150（1） 1200 375（3） 225（2） 120（3） 120（3） 60（3） 900
薪酬管理 专业术语(中英文对照)
1.薪酬管理总论报酬:(reward)薪酬:(compensation)总薪酬:(total compensation)薪酬管理:(compensation administration)直接薪酬:(direct compensation)间接薪酬:(indirect compensation)基本薪酬:(basic pay)可变薪酬:(variable pay)员工福利:(employee benefit)人力资源管理:(human resource management)2.战略性薪酬管理经营战略:(business strategy)竞争战略:(competition strategy)战略性薪酬管理:(strategic compensation administration)全面薪酬战略:(total compensation strategy)全面报酬战略:(total reward strategy)3.职位薪酬体系与职位评价职位薪酬:(job-based pay)职位分析:(job analysis)职位描述:(job description)职位规范:(job specification)职位评价:(job evaluation)报酬要素:(compensable factor)排序法:(ranking method)分类法:(classification method)要素计点法:(point -factor method)职位结构:(job structure)要素比较法:(factor comparison method)4.技能和能力薪酬体系深度技能:(depth skill)广度技能:(breadth skill)工作设计:(job design)技能等级:(skill level)技能认证:(skill certification)技能薪酬体系:(skill-based pay system)胜任能力:(competency)胜任能力模型:(competency model)能力薪酬:(competency-based pay)5. 薪酬水平及其外部竞争性薪酬水平:(pay level)外部竞争性:(external competitiveness)薪酬领袖政策:(lead policy)市场追随政策:(match policy)拖后政策:(lag policy)混合政策:(hybrid policy)劳动力市场:(labor market)薪酬调查:(total compensation survey)工作搜寻理论:(job search theory)信号模型理论:(signaling theory)补偿性工资差别理论:(compensating differentials theory)效率工资理论:(efficiency wage theory)保留工资理论:(reservation wage theory)6.薪酬结构设计薪酬结构:(pay structure)薪酬内部一致性:(internal consistency)薪酬区间中值:(midpoint of grade)薪酬比较比率:(compa-ratio)薪酬区间渗透度:(range penetration)薪酬区间叠幅:(range overlap)薪酬中值极差:(midpoint difference)宽带型薪酬结构:(broad-banding structure)薪酬变动范围(区间）: (salary range)7.绩效奖励与认可计划利润分享计划:(profit sharing plans)收益分享计划:(gain sharing plans)成功分享计划:(success sharing plans)股票所有权计划:(stock owns plans)标准工时计划:(standard hour plan)员工持股计划:(ESOP)绩效加薪:(merit pay)一次性奖金:(lump sum bonus)绩效奖励计划:(pay for performance plans)个人绩效奖励计划:(individual incentive plans)群体绩效奖励计划:(group incentive plans)提案建议制度:(suggestion system)特殊绩效认可计划:(special performance recognizing plans)直接计件工资计划:(straight piece rate plan)差额计件工资计划:(differential piece rate plan) 8.员工福利管理员工福利:(employee benefit)法定社会保险:(social insurance)养老保险:(pension benefit)失业保险:(unemployment insurance)医疗保险:(medical insurance)工伤保险:(injury insurance)员工服务福利:(employee services)弹性福利计划:(flexible benefit plans)福利规划:(benefit planning)福利沟通:(benefit communication)生育保险:(maternity insurance)福利管理:(benefit administration)生育保险:(maternity insurance)福利管理:(benefit administration)企业补充养老金计划:(complementary pension plans)团体人寿保险计划:(group life insurance plans)健康医疗保险计划:(health care insurance plans) 9.特殊员工群体的薪酬管理特殊员工群体:(special groups)销售人员:(sales force)专业技术人员:(professionals)外派员工:(expatriate)管理人员:(manager)佣金制:(commission system)成熟曲线:(maturity curve)双重职业发展通道:(dual career path)10.薪酬预算、控制与沟通薪酬预算:(total compensation budget)宏观接近法:(macro-approach method)微观接近法:(micro-approach method)薪酬控制:(compensation control)薪酬沟通:(compensation communication)。
薪酬管理制度 英文
薪酬管理制度英文IntroductionCompensation management is a crucial aspect of human resource management, as it involves the development and implementation of a system that fairly and equitably compensates employees for their efforts and contributions to the organization. A well-designed compensation management system is essential for attracting and retaining talent, motivating employees, and ensuring organizational success. This paper presents a comprehensive compensation management system that addresses various aspects, including job analysis, pay structure, benefits, and performance management.Job AnalysisJob analysis is the process of determining the duties, responsibilities, and requirements of a particular job. It involves collecting and evaluating information about a job to establish its essential functions, skills, qualifications, and performance expectations. Job analysis serves as the foundation for designing an effective compensation management system, as it provides the necessary data to establish job classifications, pay grades, and salary ranges. The following steps are involved in conducting a job analysis:1. Job Description: The HR department works with managers and supervisors to create detailed job descriptions for each position within the organization. Job descriptions outline the essential functions, duties, responsibilities, and qualifications required for the job.2. Job Evaluation: Job evaluation is the process of comparing jobs within the organization to determine their relative worth. This is typically done using a job evaluation method such as the point-factor method or the ranking method. Job evaluation helps in establishing the internal value of jobs and placing them within the organization's pay structure.3. Market Analysis: In addition to evaluating jobs internally, it is essential to conduct a market analysis to understand the external competitiveness of the organization's pay rates. This involves researching industry benchmarks, salary surveys, and compensation data to ensure that the organization's pay rates are competitive and aligned with the market.Pay StructureThe pay structure is the framework that determines how employees are compensated for their work. It consists of various components, such as base pay, incentives, bonuses, and equity-based compensation. A well-designed pay structure is essential for ensuring internal equity, external competitiveness, and the ability to attract and retain top talent. The following components are essential in determining the pay structure:1. Base Pay: Base pay refers to the fixed salary or hourly rate that employees receive for their work. It is based on the job's value, as determined through job analysis and jobevaluation. Base pay should be competitive, fair, and reflective of the employee's qualifications and performance.2. Incentives and Bonuses: Incentives and bonuses are additional forms of compensation that are tied to individual or organizational performance. These may include performance-based bonuses, sales commissions, profit-sharing, and other incentives that motivate employees to achieve specific goals and objectives.3. Equity-Based Compensation: Equity-based compensation, such as stock options, restricted stock, or employee stock purchase plans, provides employees with ownership stakes in the organization. This aligns their interests with the long-term success of the company and provides a valuable form of compensation for key contributors.4. Benefits: In addition to cash compensation, organizations typically provide various benefits to employees, such as health insurance, retirement plans, paid time off, and other perks. These benefits are an essential part of the overall compensation package and contribute to employee satisfaction and well-being.Performance ManagementPerformance management is closely tied to compensation management, as it involves evaluating and rewarding employees based on their performance. A sound performance management system includes setting clear goals and expectations, providing regular feedback and coaching, conducting performance appraisals, and linking compensation to individual and organizational performance. The following elements are essential in establishing an effective performance management system:1. Goal Setting: Setting clear and measurable goals is the first step in performance management. Employees should have a clear understanding of their job responsibilities, performance expectations, and targets that they are expected to achieve.2. Performance Appraisals: Performance appraisals are formal evaluations of an employee's performance, typically conducted on an annual or biannual basis. These appraisals provide an opportunity to review the employee's accomplishments, strengths, areas for improvement, and set performance targets for the future.3. Feedback and Coaching: Ongoing feedback and coaching are essential for guiding and developing employees. Managers should provide regular feedback to employees, acknowledging their achievements, addressing any performance issues, and offering support and guidance to help them succeed in their roles.4. Merit Increases and Bonuses: Compensation decisions should be tied to individual performance. High-performing employees should be rewarded with merit increases, performance-based bonuses, or other incentives that recognize their contributions to the organization.ConclusionA well-designed compensation management system is essential for attracting, motivating, and retaining employees. It provides a fair and equitable framework for compensating employees based on their job responsibilities, performance, and contributions to the organization. By incorporating job analysis, pay structure, benefits, and performance management, organizations can ensure that their compensation management system supports their strategic goals, fosters employee engagement, and drives organizational success.。
薪酬管理与员工激励 外文文献翻译
文献出处：Adeoye A O, Elegunde A F. Compensation Management and Motivation: Cooking utensils for Organisational Performance[J]. Mediterranean Journal of Social Sciences, 2014, 5(27): 88-97.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。
薪酬管理与员工激励：组织绩效的实现方式摘要：组织绩效的实现对组织的可持续性和持续存在至关重要。
而这个前提是员工有良好的薪酬和积极性的职能，因此薪酬管理和员工员工激励应与组织的愿景，使命和目标保持一致。
在这样做的过程中，组织绩效的实现也变得简单化了，同时还减少旷工，劳员工激励流动，工业动荡等。
有效和充分的薪酬管理和员工的积极性将提高组织的生产力和组织形象。
为了吸引，聘请和留住熟练员工，确保实现组织绩效，因此，建议对薪酬方案进行定期更改。
关键词：薪酬管理，员工激励，组织绩效引言在今天的全球化世界中，任何组织在竞争对手中都具有竞争优势，必须有一个强大的薪酬战略来吸引，激励人们加入公司。
组织需要制定一个方案，促进绩效提升系统，导致员工的最佳管理和发展，从而提高其竞争优势，使人力资源管理与组织绩效之间的联系成为人类领域的突出问题人力资源实践核心职能领域的资源管理。
这些做法包括人员配置，考绩，培训与发展，人力策划，员工管理参与和薪酬管理。
值得注意的是，管理文献中可以看到薪酬管理与绩效之间的关系。
人们普遍认为，如果对薪酬进行适当的管理，个人可以有员工激励去执行，从而对组织绩效产生积极的影响（Tsai，2005）薪酬管理是一种全球性的现象，决定了员工的聘用和保留，以达到组织目标，以及个人雇员的目标，也被用作控制手段，是个人参与的基础（Greckhamer，2011 ; Xavier，2014）。
薪酬管理(Milkovich)
薪酬政策选择
内部一致性：同一组织内部不同工作之间或不 技能水平之间的比较，这种对比是以各自对完 成组织经营目标所作贡献的大小为依据 外部竞争性：指与竞争对手的薪酬比较，包括 薪酬水平和薪酬组合 员工贡献：强调对员工贡献的重视，因为其直 接影响着员工的工作态度和工作行为 薪酬管理：确保那些以正确的方式完成正确目 标的员工能够获得正确的报酬
公平
薪酬政策
成本 沟通 变革 评价
合法
6
薪酬目标
效率 公平
美敦力公司
合法 道德
全食公司
支持组织目标及日益复杂的经营 活动 最大限度地减少固定成本增加额 吸引和留住人才 强调个人、团队及整个公司的业 绩 重视个人和家庭的总福利 确保公平待遇
我们致力于增加股东的长期收益 通过同顾客的自愿交易赚取每天 的利润 利润对于创造成本资本、繁荣、 机遇、工作满意度和工作安全性 来说至关重要 支持成员提高幸福感和工作能力 同舟共济
26
薪酬结构的效用
竞赛理论：激励与绩效
假设高尔夫球赛的总奖金的分配方式影响所有参赛 者的表现——奖金级差较大时，所有参赛者的表现 都会更好 更大工资级差激励员工为成为优胜者而努力
公司给每次晋升以更高的加薪，会增加员工的 努力程度并减少旷工现象 薪酬结构上层更大的工资级差提升组织绩效 NBA赛场上，一旦不能进入季后赛，球队的表 现会陡然下降
容易理解并具有一致性的信息 既支持员工又支持管理层的内部网络
薪酬管理
热爱员工，并让员工知道 这一点、技术支持
公开透明、技术支持 员工选择
10
薪酬战略选择
我们应该进行什么 样的经营领域？ 在这些经营领域内 我们如何成功？ 人力资源如何帮助 我们获得成功？
人力资源激励英语
人力资源激励是指在人力资源管理中，通过各种方式和方法来激发员工的积极性和主动性，提高员工的工作效率和工作质量，从而实现组织的整体目标。
以下是一些常见的英语表达，用于描述人力资源激励的不同方面：1. 员工激励：Employee motivation refers to the use of various methods and approaches to stimulate employees' enthusiasm and initiative, and improve their work efficiency and quality, so as to achieve the overall goals of the organization.2. 激励机制：An incentive mechanism refers to a system that provides employees with rewards and incentives in order to motivate them to perform better and achieve better results.3. 薪酬激励：Compensation incentives refer to the use of salary, bonus, etc. to encourage employees to work harder and achieve better results.4. 晋升激励：Promotion incentives refer to providing employees with opportunities for promotion and advancement, which can stimulate their enthusiasm and motivation to work harder and achieve better results.5. 目标激励：Target incentives refer to setting clear and challenging goals for employees, which can stimulate their motivation and drive to work harder and achieve better results.6. 情感激励：Emotional incentives refer to building a positive and harmonious work environment, encouraging employees to share their ideas and feelings, and creating a sense of belonging and mutual support among employees.7. 培训和发展机会激励：Providing employees with training and development opportunities can stimulate their motivation to learn new skills and improve their performance, while also helping them grow personally and professionally.8. 认可和赞赏激励：Recognizing and appreciating employees' work can help create a sense of recognition and reward, which can stimulate their motivation and engagement in the organization.总的来说，人力资源激励是一个综合性的过程，需要结合多种方式和方法，针对不同员工的特点和需求，灵活运用各种激励手段，以达到最佳的激励效果。
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。
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。
关于薪酬激励管理问题的中英文翻译
Enterprise salary reward managementSalary the overall function of function and management of human resource that reward is consistent also for is can attract and encourage the human resource needed by enterprise from labor economy angle speak salary reward have three great merits can: guarantee function, courage function and regulation function .Referring to the angle of management 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 supplement salary ,that suits enterprise self development reward management system and distribution scheme, high limit land development enterprise human resource 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 ,tine ,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 management of human resource that reward is consistent, it is also to be to attract and encourage the human resource needed by enterprise. Say from labor economy angle , salary reward have three great merits can: guarantee function, courage function and regulation function. Referring to the angle of the management of human resource salary reward should embody and play mainly its 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 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 pay 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 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 thatrewarded 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 time , 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 internal balance of distribution are balanced . The management of human resource replace labor personnel management not the simple displacement 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 that 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-team and long-team 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 mange ,from the distribution mechanism , three 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 with press factor of production the basic general layout distribution . Part is the income degree of assignment system in the low in cost ,part is in tax Hour the degree of essential factor of assignment system of low 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, 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 grasp 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 accomplishment work 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 McDonalds 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 30miles , 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 , “a s ordinary employee carries out”, “3works 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 you’re a ship ,advance or retreat to float Sheen lean self “ to design for the base salary of brainpower ,according to the commission of economics 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 to reward systematic design for salad rye, employee demand has discrepancy , different employee or same employee in not at the same time wait demand possible difference .For low 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 with bad environment staff ,the possibilities such as labor protection , labor condition and 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 , laborcondition 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 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。
薪酬管理英语怎么说
薪酬管理英语怎么说薪酬管理是企业整体人力资源管理体系的重要组成部分，包括薪酬体系设计与薪酬日常管理两个方面。
那么你知道薪酬管理用英语怎么说吗?下面跟着店铺一起来学习一下吧。
薪酬管理的英语说法1：Salary Administration薪酬管理的英语说法2：Payment Management薪酬管理的英语说法3：compensation management薪酬管理相关英语表达：薪酬管理与激励 Compensation and Motivation薪酬管理子系统 the Salary Manage System国际薪酬管理 international reward management医院薪酬管理 hospital salary management薪酬管理的英语例句：1. The compensation system is an eternal problem of the human resource management.薪酬管理是人力资源管理中一个永恒的难题.2. An inequity in salaries is an obvious drawback in the industry.在薪酬管理方面的不足表现得尤为明显.3. The article explains the importance of salary management system by analysing developing environment of DFR.本文以散热器厂的工资改革实施过程为案例,通过对散热器厂的发展环境分析,说明建立一套有竞争力的薪酬管理体系的重要性.4. Meantime, the analysis mode and method may help the management of technological staff in other institutes.同时, 本文的研究思路与方法也可能会对其它机构中技术人员的薪酬管理产生启发作用.5. Salary management is a very important part in the personnel resource management in modern enterprises.在现代企业人力资源管理中,薪酬管理是非常重要的内容.6. Payment design is a premise and an important part of modern payment management system.薪酬设计是建立现代薪酬管理制度的前提和重要组成部分.7. To cut costs, Mr Ledoux has outsourced functions such as IT and payroll processing.为了降低成本, Ledoux先生将IT和薪酬管理等服务外包出去.8. The thesis employs theory and practice combination method to explore compensation administration of Yancheng HW company.本文采用理论与实践相结合的方法进行了盐城HW公司薪酬管理研究.9. Above all, some beneficial explorations for the scale privately operated enterprise salary management are being made.为中小型民营企业薪酬管理的科学性进行了一些有益的探索.10. First , the paper makes a thorough and systematic analysis of compensation strategy theory.本文对薪酬管理进行了全面系统的分析.11. At the preface of this paper, set the forth the theory of Pay Administration System.第二章概述了薪酬管理有关基本理论.12. Hope to provide references of the compensation and performance appraisal for the small and medium - sized enterprise .希望能够为中小企业在绩效考核和薪酬管理方面提供依据和参考.13. They do vary in quality and quantity of services, so youwill have to compare.薪酬管理服务商在服务的质量和数量上会有不同, 所以你需要比较.14. As the fundamental of compensation administration, organizational justice is the focal point at all the time.组织公平作为薪酬管理的一项基本原则, 一直是人们关注的焦点.15. The aim of salary management is to obtain internal and external equity of salary system.薪酬管理的目标是达到薪酬体系的内部公平和外部公平.。
薪酬管理毕业论文外文翻译资料
薪酬管理毕业论文外文翻译资料篇一：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, thecontents 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 employeesprogress criteria. The compensation model can encourage employees to continuously learn new knowledge, to keep up with The Times, is the industry leader, when technology and equipment upgrades to the fastest response time to complete the change, and is helpful to form the learning corporate culture. If for flat organization structure, management jobs and opportunities for advancement are less, the compensation system can be very skillful professionals to make up for in terms of compensation. But with technical compensation system with the篇二：薪酬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 RJournal 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 thecost-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 highperformers, 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 shouldinvolve: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 twogeneral 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 becausehigh-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 ofcost-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 declinecan 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 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 apay-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. TheSecurities 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 orproductivity.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 aparticipative-management component.2. Profit-Sharing Plans. Profit-sharing plans allow employees to share in the revenue they 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, companiessuch 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 satisfy the篇三：企业薪酬管理外文翻译文献企业薪酬管理外文翻译文献(文档含英文原文和中文翻译)翻译：宽带薪酬体系——薪酬模式的创新视野摘要：最近，有关“企业人力资源管理中的有效激励”的问题吸引了许多产业界和学术界的学者的关注。
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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中文5240字本科毕业设计（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薪酬管理与精神激励机制摘要薪酬只是员工待遇的一部分，企业仅重视薪酬激励，非但不能收到预期效果，甚至陷入恶性循环中。
企业在完善薪酬管理过程中，应当重视精神激励的作用。
关键词：薪酬，待遇，精神激励，人力资源管理1薪酬管理的困难性与员工难以对薪酬满意的原因薪酬管理是人力资源管理学中理论与实践相差距离最大的部分。
学习薪酬管理方面的理论知识对人力资源经理的帮助几乎是微不足道的。
之所以如此，主要是因为薪酬管理有如下三个特性：1、敏感性薪酬管理是人力资源管理中最敏感的部分，因为它牵扯到公司每一位员工的切身利益。
特别是在人们的生存质量还不是很高的情况下，薪酬直接影响到他们的生活水平。
另外，薪酬是员工在公司工作能力和水平的直接体现，员工往往通过薪酬水平来衡量自己在公司中的地位。
所以薪酬问题对每一位员工都会很敏感。
2、特权性薪酬管理是员工参与最少的人力资源管理项目，它几乎是公司老板的一个特权。
老板，包括企业管理者认为员工参与薪酬管理会使公司管理增加矛盾，并影响投资者的利益。
所以，员工对公司薪酬管理的过程几乎一无所知。
3、特殊性由于敏感性和特权性，每个公司的薪酬管理会差别很大。
另外，由于薪酬管理本身就有很多不同的管理类型，如岗位工资型、技能工资型、资历工资型、绩效工资型等等，所以，不同公司之间的薪酬管理几乎没有参考性。
从理论上讲，只有当员工的真实付出与真实回报不成正比的时候，员工才会对他的薪酬不满。
但实际上，即使薪酬的发放有多么公正和合理，大多数的员工也会对自己的薪酬不满。
对薪酬的不满并非客观的不公和不合理所至，其原因就在于：（1）低于期望值当员工的薪酬低于他的期望值时，就会对薪酬不满。
而这个期望值只是员工个人的自我定位。
一般而言，员工往往过高估计自己在公司中的贡献和价值，自然就会有过高的期望值，自然就会有许多人对自己的薪酬不满。
（2）低于同等人员最高值如果员工的薪酬低于同等人员的最高水平，也会产生不满的情绪，并且差距越大，不满程度就越高。
因为，每个人对自己的优点、特长和对公司的贡献会牢记在心，甚至有些放大，但往往看不到别人的优点、特长和贡献，而比较容易将别人的缺点记忆深刻。
特别是对贡献比自己大的同等员工，出于本能的嫉妒，经常会认为他并不如自己。
这种高估自己的心态，很难对自己和他人做出客观的评价，同时也就产生了不满。
（3）高估他人的薪酬，同时低估他人的绩效由于公司员工的薪酬和绩效考评成绩一般都是保密的，员工无法从正式渠道得到真实的详细的信息。
出于对别人薪酬及考评的兴趣，员工往往会根据一些道听途说加以猜测。
这种猜测往往会高估他人的薪酬而低估他人的绩效，从而感到薪酬的不公，对自己的薪酬产生不满。
4、精神待遇不满，也会导致对薪酬的不满精神待遇是待遇的一个重要部分，主要是指对工作的胜任感、成就感、责任感、受重视、有影响力、个人成长和富有价值的贡献等因素不满。
由于精神待遇具有隐蔽性，员工在表达对精神待遇不满的时候，常常会强调对物质待遇的不满。
精神待遇是人的一种需求，它不会因为这种忽略而消失。
解决这个问题，主要途径是提高员工的精神待遇，而不是薪酬(物质待遇)。
2提高员工对薪酬管理满意度的思路薪酬管理是人力资源管理中的一个难点，薪酬管理政策也是公司员工最关心的公司政策之一。
在制定新的薪酬政策时，人力资源部门会广泛深入地进行各种调查，并与上级领导反复讨论，经过多次修改。
虽然薪酬管理是人力资源部门最费心思的事情，但结果常常却不能让员工满意。
1、满意度的重要性及决定因素员工对薪酬管理的满意程度是衡量薪酬管理水平高低的最主要标准。
让员工对薪酬满意，使其能更好的为公司工作，是进行薪酬管理的根本目的。
员工对薪酬管理的满意程度越高，薪酬的激励效果就越明显，员工就会更好地工作，于是就会得到更高的薪酬，这是一种正向循环。
如果员工对薪酬的满意程度较低，则会陷入负向循环。
常此以往，会造成员工的流失。
员工对薪酬管理的满意度，取决于薪酬的社会平均比较和公平度。
社会平均比较是指员工将自己的薪酬水平与同等行业同等岗位的薪酬进行比较，如果发现自己的薪酬高于平均水平，则满意度会提高，如果发现自己的薪酬低于平均水平，则满意度会降低。
薪酬管理的主要工作之一就是对岗位的价值进行市场评估，确定能吸引员工的薪酬标准。
公平度是指员工把自己的薪酬与其他员工的薪酬进行比较之后感觉到的平等程度。
提高公平程度是薪酬管理中的难点。
实际上，人力资源部门不可能在这点上做到让全体员工满意。
许多公司之所以实行薪酬保密制度，就是为了防止员工得知其他员工的薪酬水平后，降低对薪酬管理公平度的认同。
另外，如果没有对公平度的认同，员工也会很难认同薪酬与绩效间的联系，从而降低绩效考评的效果。
2、如何提高薪酬管理的满意度提高薪酬管理的满意度可以从与社会平均水平比较和提高公平度两个方面进行。
不论公司的薪酬管理采用哪种管理类型，进行岗位的市场价值评估是必不可少的。
人力资源部门可以建议将公司员工的薪酬水平定在稍高于同行业同岗位的薪酬水平之上(一般约10%至20%)，这样有利于员工的稳定和招募。
公平度是员工的主观感受，人力资源部门不要试图通过修订薪酬制度来解决这个问题。
当然，薪酬制度在不适应公司发展的需要时，可以进行修订，但它不是提高公平度的最有效办法。
在解决这个问题上，人力资源部门应该将注意力集中在薪酬管理的过程上，而不是薪酬管理的结果上。
比如，在制定薪酬制度时，可以让员工参与进来。
实践证明，员工参与决策能使决策更易于推行。
一些老板和管理者担心，员工参与薪酬制度的制定会极大地促使政策倾向于员工自身的利益，而不顾及公司的利益。
这个问题在现实中是存在的，但解决办法是让老板、管理者和员工一起来讨论分歧点，求得各自利益的平衡。
实际上，员工不会因为自身的利益而导致不负责任的决策。
员工参与或不参与的区别仅在于：如果员工参与，在政策制定之前就会发现并解决问题；如果员工不参与，当政策执行时，同样会暴露出问题，但这时往往会丧失了解决问题的时机。
另外，人力资源部门还要促使老板、管理者和员工建立起经常性的关于薪酬管理的沟通，促进他们之间的相互信任。
总之，沟通、参与及信任会显著地影响员工对薪酬管理的看法，从而提高对薪酬管理的满意度。
3薪酬的内部均衡与外部均衡在制定或修改薪酬政策时，为了提高员工的满意度，应该注意薪酬的内部均衡和外部均衡问题。
内部均衡是指在公司内部员工之间的薪酬达成的一种平衡；外部均衡是指公司整体薪酬与同区域同行业其他公司整体达成的一种平衡。
不论是内部均衡和外部均衡哪一方面出现失衡，都会降低薪酬政策的效果，引起管理混乱，并增大人力资源成本。
所以，在薪酬管理中，薪酬的内部均衡和外部均衡问题是非常重要的两个问题。
（1）薪酬的内部均衡内部均衡是员工之间的一种平衡，这种平衡的衡量标准是能否让员工对薪酬的公平性感到满意。
如果员工认为薪酬不公平，则公司的薪酬没有达到内部均衡；员工对薪酬公平性认同越高，薪酬的内部均衡性就越好。
薪酬的内部不均衡，可能是由以下两种情况所导致：第一，薪酬差距过小。
薪酬差距过小会让优秀的员工(薪酬较高的员工)感到不公平，他们会认为自己的付出大于自己的回报，从而影响他们的工作热情和效率。
解决的方法是将优秀员工的薪酬进行上调，使薪酬差距加大。
第二，薪酬差距过大。
薪酬差距过大会让后进的员工(薪酬较低的员工)感到不公平，他们会认为自己不被公司认可和重视，从而影响他们的工作热情和效率。
解决的方法是将后进员工的薪酬上调，使薪酬差距逐渐减小。
总之，解决之道就是把优秀员工和后进员工的薪酬差距调整到一个合适的位置，让双方都能满意。
然而在实际工作中，这点是很难做到的，即这个平衡点很难找到。
如果不能让双方满意，不妨先让优秀员工满意，这更有利于公司的发展。
因为，优秀人才创造着公司80%的价值，是公司不可或缺的人才，所以应该重点保护。
（2）薪酬的外部均衡外部均衡是同区域同行业之间的一种平衡，这种平衡的衡量标准是公司是否能用最合理的薪酬招募到最合适的员工。
如果公司的薪酬外部不均衡，则可能招募不到合适的员工(薪酬过低)，或者浪费了人力资源成本(薪酬过高)。
公司在制定薪酬政策时，首先要考察同区域同行业的整体薪酬水平，如果可能的话，最好能够了解到各具体岗位的薪酬标准。
公司在进行人员招募时，如果招聘的是关键人员，则薪酬可以稍高于平均水平，这样有利于招募。
另外，如果公司是一个小公司或刚成立的公司，也应该用较高的薪酬去吸引人才，这样可以弥补由于应聘者对公司稳定性的担心。
3重视员工的精神待遇，提高激励政策的有效性员工的待遇包含两个部分，物质待遇和精神待遇，有时也称外在待遇(extrinsic rewards)和内在待遇(intrinsic rewards)。
物质待遇主要指薪酬待遇，如薪水、福利、津贴、奖金和股票期权等；精神待遇是指工作的胜任感、成就感、责任感、受重视、有影响力、个人成长和富有价值的贡献等。
员工除了有物质待遇的需求以外，还有精神待遇的需求。
1、精神待遇的隐蔽性精神待遇具有隐蔽性的特点，它常常容易被员工和管理者忽略。
隐蔽性特点首先表现在：精神待遇与物质待遇相比，精神待遇不像物质待遇那么容易测算和衡量，难以进行清晰的定义、讨论和比较。
所以，在谈到待遇时，员工和管理者都倾向于注重物质待遇，而精神待遇往往会被忽略。
这种隐蔽性还表现在：员工在表达对精神待遇不满的时候，常常会强调对物质待遇的不满。
而管理者经常会在没有弄清员工的抱怨之前，就盲目地提高员工的物质待遇。
当然，提高物质待遇可以暂时弥补员工对精神待遇的不满，但它并不能从根本上解决由于员工对精神待遇不满而造成的管理上的冲突。
所以说，用提高物质待遇的方法来弥补精神待遇的不满是得不偿失的。
如果长此以往，公司的薪酬管理有可能陷入恶性循环。
因此，公司管理者只有明白精神待遇的重要意义，才能全面把握员工的需求。
管理者可以通过改善员工管理来提高员工对精神待遇的满意度。
另外，赋予员工管理和控制自己工作自由的权利，也可以为提高员工精神待遇的满意度起到积极作用。
2、提高激励政策的有效性员工激励是人力资源管理的一个重要内容。
许多管理者都希望在公司中实施有效的激励政策，来提高员工工作的积极性，从而提高整个公司的效率。
从公司的角度来看，激励也是一种投资，投资的回报便是工作效率的提高。
如果投资没有得到应有的回报，那么这种投资就是失败的。
实施激励并不难，但如何实施有效的激励，让激励这种投资获得高额的回报，则是需要认真研究的问题。
（1）激励来自于内因激励不是外界刺激，而是员工对外界刺激的反映。
西方行为科学家对个体行为的研究有一个基本的理论，叫做“激励理论”。