民营中小企业员工薪酬激励制度研究
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摘要
从改革开放至今,民营中小企业已走过了三十多年发展的辛路历程。它由少变多、从弱变强,逐渐成为中国经济腾飞的一支不可或缺的力量。但受财力、物力的限制,民营中小企业缺乏科学的人力资源管理体系,尤其在薪酬激励方面,至今仍未建立一套符合自身企业发展战略的制度,导致企业内部人才梯队建设重重受阻,进而严重制约着民营中小企业核心竞争力的稳步提升以及发展战略的持续实施。因此,构建“立足实际、面向长远、体现人才价值”的薪酬激励制度已成为民营中小企业当下最为紧迫的问题。它不仅是盘活企业内部的人力资源、发挥个人潜能、促进技能更新的重要手段,更是吸引人才、汇集人才、筑建企业人才高地的有力支撑。
本研究以盘锦斯比瑞涂装有限公司(以下简称SR公司)为个案、把薪酬激励理论作为加强与改进薪酬激励制度的理论依据,运用规范分析与实证分析相结合的研究方法,旨在重构一套适用于民营中小企业的前瞻性的薪酬激励制度,为民营中小企业的人才管理与战略实施提供可行借鉴。
本研究在阐释民营中小企业内涵以及薪酬激励相关理论的基础上,通过问卷调查,分析当前SR公司的薪酬状况以及不同薪酬激励因素所对应的员工满意度,并采用实证数据分析SR公司员工薪酬激励制度存在的问题及其内在成因。最后,借鉴海尔的经验,结合该企业的具体实际,本文从七个方面提出相关对策,以优化企业的薪酬激励制度、增强员工的薪酬满意度,最终保证企业步入良性、稳定的发展轨道。对策具体包括：树立现代薪酬管理理念、规范薪酬设计流程、优化薪酬结构、突出薪酬分配的公平性与透明性、建立科学的绩效评估体系、构建薪酬的动态调整机制、促进员工职业生涯发展。
From the reform and opening up to now, small and medium-sized private enterprises have gone through the course of thirty years of development. Because of their increasing number and growing strength, they have become an indispensable force for China's economic boom. But by the financial and material constraints, small and medium-sized private enterprises lack of scientific human resources management system, especially in the compensation incentive, due to the failure to establish a business development strategy in line with their own system, resulting in an inability to push forward the construction of the internal talent. Thus, it severely restricts the core competitiveness and continued implementation of the strategy. Therefore, building "based on reality, for long-term, reflecting the value of talent" compensation incentive institution is becoming the most pressing current problems for small and medium-sized private enterprises. It is not only an important means to revitalize the company's internal human resources, develop their potential and update skills, but also a strong support of attract talents, bring them together and obtain the leading talents.
The study takes a case of Panjin Spirit Coating Limited Company(SR company), and put the compensation incentive theory as the theoretical basis to strengthen and improve compensation incentive institution. Using research methods of empirical analysis and normative analysis, this article aims to reconstruct compensation incentive institution Consistent with small and medium-sized private enterprises. That provides practical learning for their talent management and implementation of the strategy.
The study explains the meanings of small and medium-sized private enterprises and related compensation incentive theory. At the same time, this study analyses the current compensation status and employees'satisfaction corresponding to different incentive factors in SR company through questionnaires. Then, drawing lessons from the experience of haier, according to empirical data, it researches the problems and internal causes on employees'compensation incentive institution in SR company. Finally, with the concrete realities of the enterprise, this paper put forward relevant measures from seven angles, in order to optimize the compensation incentive institution, and strengthen employees'compensation satisfaction, thereby enabling enterprises into healthy and stable development track. These measures include:establishing a modern compensation management concepts, promoting the standardization of compensation design process standardization, optimizing the compensation structure, highlighting the fairness and transparency of the compensation distribution, establishing a scientific performance appraisal system, building a dynamic adjustment mechanism, impelling employees'career development.
本研究以盘锦斯比瑞涂装有限公司(以下简称SR公司)为个案、把薪酬激励理论作为加强与改进薪酬激励制度的理论依据,运用规范分析与实证分析相结合的研究方法,旨在重构一套适用于民营中小企业的前瞻性的薪酬激励制度,为民营中小企业的人才管理与战略实施提供可行借鉴。
本研究在阐释民营中小企业内涵以及薪酬激励相关理论的基础上,通过问卷调查,分析当前SR公司的薪酬状况以及不同薪酬激励因素所对应的员工满意度,并采用实证数据分析SR公司员工薪酬激励制度存在的问题及其内在成因。最后,借鉴海尔的经验,结合该企业的具体实际,本文从七个方面提出相关对策,以优化企业的薪酬激励制度、增强员工的薪酬满意度,最终保证企业步入良性、稳定的发展轨道。对策具体包括：树立现代薪酬管理理念、规范薪酬设计流程、优化薪酬结构、突出薪酬分配的公平性与透明性、建立科学的绩效评估体系、构建薪酬的动态调整机制、促进员工职业生涯发展。
From the reform and opening up to now, small and medium-sized private enterprises have gone through the course of thirty years of development. Because of their increasing number and growing strength, they have become an indispensable force for China's economic boom. But by the financial and material constraints, small and medium-sized private enterprises lack of scientific human resources management system, especially in the compensation incentive, due to the failure to establish a business development strategy in line with their own system, resulting in an inability to push forward the construction of the internal talent. Thus, it severely restricts the core competitiveness and continued implementation of the strategy. Therefore, building "based on reality, for long-term, reflecting the value of talent" compensation incentive institution is becoming the most pressing current problems for small and medium-sized private enterprises. It is not only an important means to revitalize the company's internal human resources, develop their potential and update skills, but also a strong support of attract talents, bring them together and obtain the leading talents.
The study takes a case of Panjin Spirit Coating Limited Company(SR company), and put the compensation incentive theory as the theoretical basis to strengthen and improve compensation incentive institution. Using research methods of empirical analysis and normative analysis, this article aims to reconstruct compensation incentive institution Consistent with small and medium-sized private enterprises. That provides practical learning for their talent management and implementation of the strategy.
The study explains the meanings of small and medium-sized private enterprises and related compensation incentive theory. At the same time, this study analyses the current compensation status and employees'satisfaction corresponding to different incentive factors in SR company through questionnaires. Then, drawing lessons from the experience of haier, according to empirical data, it researches the problems and internal causes on employees'compensation incentive institution in SR company. Finally, with the concrete realities of the enterprise, this paper put forward relevant measures from seven angles, in order to optimize the compensation incentive institution, and strengthen employees'compensation satisfaction, thereby enabling enterprises into healthy and stable development track. These measures include:establishing a modern compensation management concepts, promoting the standardization of compensation design process standardization, optimizing the compensation structure, highlighting the fairness and transparency of the compensation distribution, establishing a scientific performance appraisal system, building a dynamic adjustment mechanism, impelling employees'career development.
引文
[1]中国中小企业信息化发展报告(2007)[R].北京：中国统计出版社,2008：1.
[2][美]乔冶·T·米尔科维奇,杰里·M·纽曼.薪酬管理(第6版)[M].北京：中国人民大学出版社,2002：2,14-18,35-67.
[3][美]约翰·特鲁普曼.薪酬方案——如何制定员工的激励机制[M].上海：上海交通大学出版社,2002.
[4]Paul Grinstein. Compensation and incentives:Evidence from M&A bonuses. Journal of Financial Economies,2004(1).
[5]Heneman. Reward and organizational systems alignment:an expert system. Compensation and Benefits Review,2001,33(6).
[6]期贺伟,龙立荣.薪酬满意度的维度及其作用研究评述[J].软科学,2009(11).
[7]孙剑平.薪酬体系与机制设计[M].上海：上海交通大学出版社,2008.
[8]王凌云,刘洪,张龙.论企业薪酬战略与经营战略的匹配[J].外国经济与管理,2004(11).
[9]王凌云,周晓艳.薪酬战略和多元化战略的匹配[J].江苏社会科学,2004(5).
[10]余向平.薪酬战略与企业绩效的相关性研究[J].统计与决策,2007(17).
[11]彭剑锋、张望军.如何激励知识工作者[J].中外管理,2001(8).
[12]杜仕勇.基于心理分析基础上的中小企业激励性薪酬机制的构建[J].天府新论,2004(12).
[13]张俊瑞,赵进文,张建.高级管理层激励与上市公司经营绩效相关性的实证分析[J].会计研究,2003(9).
[14]马可一.基于技能与胜任力的薪酬计划[J].中国人才,2004(1).
[15]孙秀玲.80/20法则在核心员工管理中的应用[J].人才资源开发,2005(9).
[16]安世民,苏娟.企业绩效考核中必须正确处理的问题[J].西北工业大学学报(社会科学版),2008(2).
[17]张佳睿.中小民营企业成长期核心员工薪酬问题研究[J].生产力研究,2008(3).
[18]温春玲.从薪酬激励角度分析民营科技企业年金计划的建立[J].生产力研究,2009(24).
[19]王景平.民营企业薪酬管理问题及对策[J].辽宁科技学院,2010(3).
[20]任显芝.对我国民营企业薪酬体系设计的研究——以Y企业为例[J].人口与经济,2011(S1).
[21][美]约瑟夫·J·马尔托奇奥.战略薪酬[M].北京：社会科学文献出版社,2002：67.
[22]Gray Coombs, J. R., Gomez-Mejia, L. R., Cross-functional pay stragegies in high-technology firm, Compensation and Benefit Review,2007,5:40-48.
[23]Wilson. CEO pay/firm performance sensitivity in the insurance industry, Journal of Insurance issues,2001,24:1-16.
[24][美]约瑟夫·J·马尔托奇奥.战略薪酬[M].北京：社会科学文献出版社,2002：38.
[25]刘军胜.薪酬管理实务手册[M].北京：机械工业出版社,2002：57.
[26]张明辉,陈光波.激励理论与激励方案设计[J].中国人力资源开发,2001(7).
[27]曾湘泉.薪酬：宏观、微观与趋势[M].北京：中国人民大学出版社,2006：82.
[28]颜爱民,陈易健.企业激励有效性分析[J].中南工业大学学报(社会科学版),2001.
[29]姚裕群.人力资源开发与管理(第二版)[M].北京：中国人民大学出版社,2007：19.
[30]康士勇,马维福.薪酬设计——工作评价与薪酬标准[M].北京：中国劳动社会保障出版社,2006.
[31]俞文钊.现代激励理论与应用[M].大连：东北财经大学出版社,2006：27.
[32]王丛香.组织行为学[M].郑州：郑州大学出版社,2003：157.
[33]俞文钊.现代激励理论与应用[M].大连：东北财经大学出版社,2006：38.
[34]姚裕群.人力资源开发与管理(第二版)[M].北京：中国人民大学出版社,2007：27-35.
[35]俞文钊.现代激励理论与应用[M].大连：东北财经大学出版社,2006：42.
[36]余蓓莉.中小企业薪酬体系设计[J].经营管理,2009(7).
[37][美]约翰·斯德维克著.小企业管人大略[M].北京：中央编译出版社,2005：105.
[38]胡君辰,郑绍镰.人力资源开发与管理(第三版)[M].上海：复旦大学出版,2006：71.
[39]黄任民,张燕.薪酬制度与薪酬管理[M].北京：中国劳动社会保障出版社,2006：34.
[40]张明辉,陈光波.激励理论与激励方案设计[J].中国人力资源开发,2001(7).
[41]李宝元.战略性激励[M].北京：经济科学出版社,2002：80.
[42]江洪明.薪酬激励满意度的几点思考[J].人才开发,2000(2).
[43]陈乃醒.中小企业成长案例评注[M].北京：民主与建设出版社,2002：153.
[44]楼少迪.构建多元化的企业内部工资制度[J].薪酬管理,2001(1).
[45]武玲娟.浅论如何加强企业员工职业技能培训[J].科技情报开发与经济,2009(18).
[46]毛清华,张朝玉,齐经民.中小企业薪酬留人对策分析[J].经济导刊,2007(1).
[47]张一弛,张正堂.高绩效工作体系的生效条件[J].南开管理理评论,2004(5).
[48]丁一飞.高新技术企业的人本管理研究[J].人力资源管理,2008(5).
[49]李淑敏,时勘.基于胜任特征的培训需求分[J].中国人力资源开发,2009(3).
[50][美]戴夫·海恩斯.员工说我们希望这样被管理[M].北京：新华山版社,2005：91.
[51]何建坤,裴兆宏.制定人才战略,开发人才资源[J].清华大学学报(哲学社会科学版),2004.
[2][美]乔冶·T·米尔科维奇,杰里·M·纽曼.薪酬管理(第6版)[M].北京：中国人民大学出版社,2002：2,14-18,35-67.
[3][美]约翰·特鲁普曼.薪酬方案——如何制定员工的激励机制[M].上海：上海交通大学出版社,2002.
[4]Paul Grinstein. Compensation and incentives:Evidence from M&A bonuses. Journal of Financial Economies,2004(1).
[5]Heneman. Reward and organizational systems alignment:an expert system. Compensation and Benefits Review,2001,33(6).
[6]期贺伟,龙立荣.薪酬满意度的维度及其作用研究评述[J].软科学,2009(11).
[7]孙剑平.薪酬体系与机制设计[M].上海：上海交通大学出版社,2008.
[8]王凌云,刘洪,张龙.论企业薪酬战略与经营战略的匹配[J].外国经济与管理,2004(11).
[9]王凌云,周晓艳.薪酬战略和多元化战略的匹配[J].江苏社会科学,2004(5).
[10]余向平.薪酬战略与企业绩效的相关性研究[J].统计与决策,2007(17).
[11]彭剑锋、张望军.如何激励知识工作者[J].中外管理,2001(8).
[12]杜仕勇.基于心理分析基础上的中小企业激励性薪酬机制的构建[J].天府新论,2004(12).
[13]张俊瑞,赵进文,张建.高级管理层激励与上市公司经营绩效相关性的实证分析[J].会计研究,2003(9).
[14]马可一.基于技能与胜任力的薪酬计划[J].中国人才,2004(1).
[15]孙秀玲.80/20法则在核心员工管理中的应用[J].人才资源开发,2005(9).
[16]安世民,苏娟.企业绩效考核中必须正确处理的问题[J].西北工业大学学报(社会科学版),2008(2).
[17]张佳睿.中小民营企业成长期核心员工薪酬问题研究[J].生产力研究,2008(3).
[18]温春玲.从薪酬激励角度分析民营科技企业年金计划的建立[J].生产力研究,2009(24).
[19]王景平.民营企业薪酬管理问题及对策[J].辽宁科技学院,2010(3).
[20]任显芝.对我国民营企业薪酬体系设计的研究——以Y企业为例[J].人口与经济,2011(S1).
[21][美]约瑟夫·J·马尔托奇奥.战略薪酬[M].北京：社会科学文献出版社,2002：67.
[22]Gray Coombs, J. R., Gomez-Mejia, L. R., Cross-functional pay stragegies in high-technology firm, Compensation and Benefit Review,2007,5:40-48.
[23]Wilson. CEO pay/firm performance sensitivity in the insurance industry, Journal of Insurance issues,2001,24:1-16.
[24][美]约瑟夫·J·马尔托奇奥.战略薪酬[M].北京：社会科学文献出版社,2002：38.
[25]刘军胜.薪酬管理实务手册[M].北京：机械工业出版社,2002：57.
[26]张明辉,陈光波.激励理论与激励方案设计[J].中国人力资源开发,2001(7).
[27]曾湘泉.薪酬：宏观、微观与趋势[M].北京：中国人民大学出版社,2006：82.
[28]颜爱民,陈易健.企业激励有效性分析[J].中南工业大学学报(社会科学版),2001.
[29]姚裕群.人力资源开发与管理(第二版)[M].北京：中国人民大学出版社,2007：19.
[30]康士勇,马维福.薪酬设计——工作评价与薪酬标准[M].北京：中国劳动社会保障出版社,2006.
[31]俞文钊.现代激励理论与应用[M].大连：东北财经大学出版社,2006：27.
[32]王丛香.组织行为学[M].郑州：郑州大学出版社,2003：157.
[33]俞文钊.现代激励理论与应用[M].大连：东北财经大学出版社,2006：38.
[34]姚裕群.人力资源开发与管理(第二版)[M].北京：中国人民大学出版社,2007：27-35.
[35]俞文钊.现代激励理论与应用[M].大连：东北财经大学出版社,2006：42.
[36]余蓓莉.中小企业薪酬体系设计[J].经营管理,2009(7).
[37][美]约翰·斯德维克著.小企业管人大略[M].北京：中央编译出版社,2005：105.
[38]胡君辰,郑绍镰.人力资源开发与管理(第三版)[M].上海：复旦大学出版,2006：71.
[39]黄任民,张燕.薪酬制度与薪酬管理[M].北京：中国劳动社会保障出版社,2006：34.
[40]张明辉,陈光波.激励理论与激励方案设计[J].中国人力资源开发,2001(7).
[41]李宝元.战略性激励[M].北京：经济科学出版社,2002：80.
[42]江洪明.薪酬激励满意度的几点思考[J].人才开发,2000(2).
[43]陈乃醒.中小企业成长案例评注[M].北京：民主与建设出版社,2002：153.
[44]楼少迪.构建多元化的企业内部工资制度[J].薪酬管理,2001(1).
[45]武玲娟.浅论如何加强企业员工职业技能培训[J].科技情报开发与经济,2009(18).
[46]毛清华,张朝玉,齐经民.中小企业薪酬留人对策分析[J].经济导刊,2007(1).
[47]张一弛,张正堂.高绩效工作体系的生效条件[J].南开管理理评论,2004(5).
[48]丁一飞.高新技术企业的人本管理研究[J].人力资源管理,2008(5).
[49]李淑敏,时勘.基于胜任特征的培训需求分[J].中国人力资源开发,2009(3).
[50][美]戴夫·海恩斯.员工说我们希望这样被管理[M].北京：新华山版社,2005：91.
[51]何建坤,裴兆宏.制定人才战略,开发人才资源[J].清华大学学报(哲学社会科学版),2004.