现代企业战略性薪酬及其绩效研究
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摘要
薪酬不仅是一种激励的手段,更是推动企业战略目标实现强有力的工具。薪酬具有增值功能、导向功能、实现员工自我价值的功能和分选效应。我国目前企业薪酬体系存在战略性薪酬意识不强、薪酬体系与企业战略不匹配、薪酬构成复杂、结构较散等缺陷。实现现代企业战略性薪酬,对于现代企业吸引人才、留住人才和高效率的使用人才,提升现代企业核心竞争力是至关重要的。
本研究运用相关经济学、管理学、心理学等方面的理论,从多学科视角对薪酬进行审视,尝试构建现代战略性薪酬框架;探讨现代企业战略和薪酬体系的契合对现代企业绩效影响的中间效应和作用机制,以现代企业薪酬体系和企业战略匹配以及对企业绩效的影响作为研究主体,通过实证研究,为现代企业从战略上重视和提升人力资源作用提供了理论支撑和政策框架。因此,其研究具有重大的理论意义和应用价值。
本研究以资源基础观的战略人力资源管理理论为基础,着重从以下几方面对现代企业战略性薪酬及其绩效进行理论和实证研究。
(1)战略性薪酬与传统性薪酬的比较研究。战略性薪酬与传统性薪酬的差异体现在以下五个方面:薪酬理念差异,薪酬功能差异,薪酬导向差异,薪酬激励时效差异,员工参与薪酬决策程度差异。
(2)现代企业战略性薪酬对企业绩效的作用机制分析。战略性薪酬与企业绩效之间并不只是一种简单和直接的关系。战略性薪酬通过人力资源效能对企业绩效产生影响,从而决定企业能否获取和保持持续竞争优势;人力资源效能由人力资本效应、员工态度和行为效应组成。
(3)现代企业战略性薪酬匹配模式研究。企业战略分为发展战略和竞争战略,发展战略可分为激进型、谨慎型和过渡型战略,竞争战略可分为防御型、前瞻型和分析型战略。薪酬体系分为有机式、过渡式和机械式的薪酬体系。激进型战略与有机式薪酬体系匹配,谨慎型战略与机械式薪酬体系匹配,过渡型战略与过渡式薪酬体系匹配。防御型战略与机械式薪酬体系匹配,前瞻型战略与有机式薪酬体系匹配,分析者型战略与过渡式薪酬体系匹配。企业战略不同,就需要选择与之相匹配的薪酬体系,从而支持企业的发展。
(4)战略性薪酬绩效研究。战略性薪酬绩效是企业通过发挥战略性薪酬的战略导向功能、筛选功能、激励功能,达到组织和员工双方所期望的结果或行为。员工是企业学习与成长的源动力,员工素质是决定企业持续发展的驱动因素。通过对战略性薪酬绩效与传统性薪酬绩效的比较,发现战略性薪酬绩效具有以下三个特征:指标多维性,绩效管理过程是事前计划、事中管理、事后考核所形成的三位一体的系统,绩效评价属于发展导向和战略导向。战略性薪酬绩效指标体系由人力资源效能指标体系和企业绩效指标体系构成。
(5)战略性薪酬绩效的实证研究。基于文献回顾和理论分析提出了研究假说。实证分析结果发现:发展战略与薪酬体系的匹配对企业绩效有显著影响。企业发展战略比较激进时,其薪酬体系适合有机式;发展战略比较谨慎时,其薪酬体系适合机械式。竞争战略与薪酬体系的契合对企业绩效产生积极影响,其中防御型战略与机械薪酬体系、前瞻型战略与有机薪酬体系相匹配对企业绩效产生积极影响。发展战略或者竞争战略与薪酬体系匹配通过人力资源效能中间变量对企业绩效产生积极影响,数据分析表明,存在部分中介效应。
(6)现代企业战略性薪酬实施保障研究。提出企业战略性薪酬的实施必须基于综合和协同的观点,通过健全战略薪酬的基石和构建基于战略的绩效管理体系等,实现战略性薪酬的横向匹配;分析了影响战略性薪酬的企业内部环境,企业文化和企业所处的阶段发生变化,薪酬也必须进行相应的变化,否则将阻碍企业战略的实施;实行不同的企业治理结构、组织结构以及现代企业制度的企业,其薪酬体系不同。相关法律法规的制定和执行、劳动力市场的建设、信用体系的建立以及制度的完善都是战略性薪酬实施的重要外部保障。
The compensation is not only a motivating method, but also a powerful tool to impel the realization of the goal of enterprise strategy. The compensation has the increment function, the guidance function, the function of realizing the staff self-value and the separation effect. At present, there are some shortcomings in our enterprise compensation system such as: wake consciousness of compensation strategy, the unmatched compensation system with the enterprise strategy, the complicated compensation constitution, and the dispersed structure. The realization of the modern enterprise compensation strategy is very important to attract the talented person, to retain the talented person, to use effectively the talented person, and to promote the core competitiveness of modern enterprise.
This research utilizes economic, management, psychology and other aspects theories, carefully examining the compensation from the multi-disciplinary angles of view, attempting to construct modern compensation strategic frame, discussing the mediating effect and function mechanism made by the influence of conjunction of modern enterprise strategy and compensation system to modern enterprise performance, taking the modern enterprise compensation system and the enterprise strategic match with the impact on enterprise performance as the main research. Through empirical research, this research provides the theory support and the policy framework with the modern enterprise, taking seriously and promoting human resources function from a strategic sense. Therefore, this research has significant theory significance and high application value.
Based on the strategic human resources management theory with the resource basic view, this research carries on theoretical and empirical study for modern strategic compensation and enterprise performance from the following aspects:
1. A comparative study of strategic compensation and traditional compensation. The differences between strategic compensation and traditional compensation can be conclude as follows: the difference of compensation concept, the difference of compensation function, the difference of compensation-oriented, the difference of compensation incentive aging and the difference of staff participation in the process of compensation decision-making.
2.The analysis of function mechanism about the modern strategic compensation to enterprise performance. The association of strategic compensation and the enterprise performance is not just a simple and direct relationship, the strategic compensation has the influence on enterprise performance through the human resources efficiency, and has the right to decide whether the enterprise gain and maintain continually competitive advantages or not. The human resources efficiency is consisted of the human capital effect and employees attitude as well as behavior effect.
3. The matching mode study of modern enterprise strategic compensation. Enterprise strategy is segmented into development strategy and competitive strategy, the former is divided into radical strategy, prudential strategy and transitional strategy, and the latter is divided into defense strategy, perspective Strategy and assayer strategy. Organic-like system, transitional system and mechanical system are composed of compensation system. The radical strategy and organic compensation system matched, prudential strategy and mechanical Compensation system matched, and transitional strategy and transitional compensation system matched, defense strategy and mechanical compensation system matched, perspective strategy and organic-like compensation system matched, and assayer strategy and transitional compensation system matched. Enterprise's business strategy is different in that it needs to choose a matched compensation system to support the enterprise's development.
4. The research on strategic compensation performance. The strategic compensation performance is the strategic compensation to play its strategic-oriented function, filtering function , and incentive function, to reach the desired results or behaviour of organization and staff. The staff are learning and growing power source of enterprise, and the quality of staff determine the sustainable development of enterprises. Through the comparison of strategic compensation performance and traditional compensation performance, we can found that the strategic compensation performance is of multi-dimensional indicators, the process of performance management is trinity system which consist of planning in advance, managing in the process, and evaluating in the end, and performance appraisal is of development-oriented and strategic-oriented and so on. The index system of strategic compensation performance is composed by human resources efficiency and enterprise performance.
5. Empirical research on strategic compensation performance, base on theliterature review and theoretical analysis, a research hypothesis is proposed. Positive Analysis Results manifest that: the match between development strategy and compensation system has an Significant effect on compensation performance. When the enterprise development strategy is more radical, organic-like compensation system is better, when the enterprise development strategy is more prudential, mechanical compensation system is more appropriate. The consilience between competitive strategy and compensation system has a positive impact on enterprise performance, and among them, defense strategy matched with mechanical compensation system, perspective strategy matched with organic-like compensation system which both have the positive influence on enterprise performance. Through the intermediate variable of human resources efficiency, the development strategy or competitive strategy matched with the compensation system, and exerted an active influence on the enterprise performance, data analysis shows that these present some of the mediating effect.
6. Study on the implementation of security about modern enterprise strategic compensation. The implementation of strategic enterprises compensation must be based on an integrated and synergistic point of view. Through sound the cornerstone of the strategy compensation and build the performance management system based on the strategy, as well as achieve horizontal match of the strategic compensation; analyze the internal environment which impact on enterprise strategic compensation, With the enterprise culture and stage changed, the compensation must also proceed the corresponding changes, otherwise it will block the implementation of enterprise strategy; when an enterprise executing different company administrative structure, organizational structure and modern enterprise system , its compensation system is also different. Planning and executing the related laws and regulations, constructing the labor market, establishing the credit system and perfecting the system are both the important and external protections for enforcing strategic compensation.
本研究运用相关经济学、管理学、心理学等方面的理论,从多学科视角对薪酬进行审视,尝试构建现代战略性薪酬框架;探讨现代企业战略和薪酬体系的契合对现代企业绩效影响的中间效应和作用机制,以现代企业薪酬体系和企业战略匹配以及对企业绩效的影响作为研究主体,通过实证研究,为现代企业从战略上重视和提升人力资源作用提供了理论支撑和政策框架。因此,其研究具有重大的理论意义和应用价值。
本研究以资源基础观的战略人力资源管理理论为基础,着重从以下几方面对现代企业战略性薪酬及其绩效进行理论和实证研究。
(1)战略性薪酬与传统性薪酬的比较研究。战略性薪酬与传统性薪酬的差异体现在以下五个方面:薪酬理念差异,薪酬功能差异,薪酬导向差异,薪酬激励时效差异,员工参与薪酬决策程度差异。
(2)现代企业战略性薪酬对企业绩效的作用机制分析。战略性薪酬与企业绩效之间并不只是一种简单和直接的关系。战略性薪酬通过人力资源效能对企业绩效产生影响,从而决定企业能否获取和保持持续竞争优势;人力资源效能由人力资本效应、员工态度和行为效应组成。
(3)现代企业战略性薪酬匹配模式研究。企业战略分为发展战略和竞争战略,发展战略可分为激进型、谨慎型和过渡型战略,竞争战略可分为防御型、前瞻型和分析型战略。薪酬体系分为有机式、过渡式和机械式的薪酬体系。激进型战略与有机式薪酬体系匹配,谨慎型战略与机械式薪酬体系匹配,过渡型战略与过渡式薪酬体系匹配。防御型战略与机械式薪酬体系匹配,前瞻型战略与有机式薪酬体系匹配,分析者型战略与过渡式薪酬体系匹配。企业战略不同,就需要选择与之相匹配的薪酬体系,从而支持企业的发展。
(4)战略性薪酬绩效研究。战略性薪酬绩效是企业通过发挥战略性薪酬的战略导向功能、筛选功能、激励功能,达到组织和员工双方所期望的结果或行为。员工是企业学习与成长的源动力,员工素质是决定企业持续发展的驱动因素。通过对战略性薪酬绩效与传统性薪酬绩效的比较,发现战略性薪酬绩效具有以下三个特征:指标多维性,绩效管理过程是事前计划、事中管理、事后考核所形成的三位一体的系统,绩效评价属于发展导向和战略导向。战略性薪酬绩效指标体系由人力资源效能指标体系和企业绩效指标体系构成。
(5)战略性薪酬绩效的实证研究。基于文献回顾和理论分析提出了研究假说。实证分析结果发现:发展战略与薪酬体系的匹配对企业绩效有显著影响。企业发展战略比较激进时,其薪酬体系适合有机式;发展战略比较谨慎时,其薪酬体系适合机械式。竞争战略与薪酬体系的契合对企业绩效产生积极影响,其中防御型战略与机械薪酬体系、前瞻型战略与有机薪酬体系相匹配对企业绩效产生积极影响。发展战略或者竞争战略与薪酬体系匹配通过人力资源效能中间变量对企业绩效产生积极影响,数据分析表明,存在部分中介效应。
(6)现代企业战略性薪酬实施保障研究。提出企业战略性薪酬的实施必须基于综合和协同的观点,通过健全战略薪酬的基石和构建基于战略的绩效管理体系等,实现战略性薪酬的横向匹配;分析了影响战略性薪酬的企业内部环境,企业文化和企业所处的阶段发生变化,薪酬也必须进行相应的变化,否则将阻碍企业战略的实施;实行不同的企业治理结构、组织结构以及现代企业制度的企业,其薪酬体系不同。相关法律法规的制定和执行、劳动力市场的建设、信用体系的建立以及制度的完善都是战略性薪酬实施的重要外部保障。
The compensation is not only a motivating method, but also a powerful tool to impel the realization of the goal of enterprise strategy. The compensation has the increment function, the guidance function, the function of realizing the staff self-value and the separation effect. At present, there are some shortcomings in our enterprise compensation system such as: wake consciousness of compensation strategy, the unmatched compensation system with the enterprise strategy, the complicated compensation constitution, and the dispersed structure. The realization of the modern enterprise compensation strategy is very important to attract the talented person, to retain the talented person, to use effectively the talented person, and to promote the core competitiveness of modern enterprise.
This research utilizes economic, management, psychology and other aspects theories, carefully examining the compensation from the multi-disciplinary angles of view, attempting to construct modern compensation strategic frame, discussing the mediating effect and function mechanism made by the influence of conjunction of modern enterprise strategy and compensation system to modern enterprise performance, taking the modern enterprise compensation system and the enterprise strategic match with the impact on enterprise performance as the main research. Through empirical research, this research provides the theory support and the policy framework with the modern enterprise, taking seriously and promoting human resources function from a strategic sense. Therefore, this research has significant theory significance and high application value.
Based on the strategic human resources management theory with the resource basic view, this research carries on theoretical and empirical study for modern strategic compensation and enterprise performance from the following aspects:
1. A comparative study of strategic compensation and traditional compensation. The differences between strategic compensation and traditional compensation can be conclude as follows: the difference of compensation concept, the difference of compensation function, the difference of compensation-oriented, the difference of compensation incentive aging and the difference of staff participation in the process of compensation decision-making.
2.The analysis of function mechanism about the modern strategic compensation to enterprise performance. The association of strategic compensation and the enterprise performance is not just a simple and direct relationship, the strategic compensation has the influence on enterprise performance through the human resources efficiency, and has the right to decide whether the enterprise gain and maintain continually competitive advantages or not. The human resources efficiency is consisted of the human capital effect and employees attitude as well as behavior effect.
3. The matching mode study of modern enterprise strategic compensation. Enterprise strategy is segmented into development strategy and competitive strategy, the former is divided into radical strategy, prudential strategy and transitional strategy, and the latter is divided into defense strategy, perspective Strategy and assayer strategy. Organic-like system, transitional system and mechanical system are composed of compensation system. The radical strategy and organic compensation system matched, prudential strategy and mechanical Compensation system matched, and transitional strategy and transitional compensation system matched, defense strategy and mechanical compensation system matched, perspective strategy and organic-like compensation system matched, and assayer strategy and transitional compensation system matched. Enterprise's business strategy is different in that it needs to choose a matched compensation system to support the enterprise's development.
4. The research on strategic compensation performance. The strategic compensation performance is the strategic compensation to play its strategic-oriented function, filtering function , and incentive function, to reach the desired results or behaviour of organization and staff. The staff are learning and growing power source of enterprise, and the quality of staff determine the sustainable development of enterprises. Through the comparison of strategic compensation performance and traditional compensation performance, we can found that the strategic compensation performance is of multi-dimensional indicators, the process of performance management is trinity system which consist of planning in advance, managing in the process, and evaluating in the end, and performance appraisal is of development-oriented and strategic-oriented and so on. The index system of strategic compensation performance is composed by human resources efficiency and enterprise performance.
5. Empirical research on strategic compensation performance, base on theliterature review and theoretical analysis, a research hypothesis is proposed. Positive Analysis Results manifest that: the match between development strategy and compensation system has an Significant effect on compensation performance. When the enterprise development strategy is more radical, organic-like compensation system is better, when the enterprise development strategy is more prudential, mechanical compensation system is more appropriate. The consilience between competitive strategy and compensation system has a positive impact on enterprise performance, and among them, defense strategy matched with mechanical compensation system, perspective strategy matched with organic-like compensation system which both have the positive influence on enterprise performance. Through the intermediate variable of human resources efficiency, the development strategy or competitive strategy matched with the compensation system, and exerted an active influence on the enterprise performance, data analysis shows that these present some of the mediating effect.
6. Study on the implementation of security about modern enterprise strategic compensation. The implementation of strategic enterprises compensation must be based on an integrated and synergistic point of view. Through sound the cornerstone of the strategy compensation and build the performance management system based on the strategy, as well as achieve horizontal match of the strategic compensation; analyze the internal environment which impact on enterprise strategic compensation, With the enterprise culture and stage changed, the compensation must also proceed the corresponding changes, otherwise it will block the implementation of enterprise strategy; when an enterprise executing different company administrative structure, organizational structure and modern enterprise system , its compensation system is also different. Planning and executing the related laws and regulations, constructing the labor market, establishing the credit system and perfecting the system are both the important and external protections for enforcing strategic compensation.
引文
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