1、目 录1 薪酬管理的涵义与内容11.1 薪酬管理的涵义11.2 薪酬管理的内容12 薪酬管理的历史考察32.1 专制阶段32.2 “温情主义”阶段32.3 科学管理阶段32.4 现代管理阶段43 薪酬管理的发展趋势63.1 企业人力成本将逐步上升63.2 薪酬制度的依据将更多地反映市场而不是工作本身的价值63.3 薪酬福利设计更富弹性并走向多轨化63.4 薪酬分配形式由货币主导型向资本主导型过渡63.5 薪酬支付方式将呈现多样化71 Management salaries of the meaning and content.81.1 Salary Management meaning.81.
2、2 Content of salary management.82 Salary management historical inspection.112.1 Despotic stage.112.2 Paternalism stage112.3 Scientific management stage.122.4 Modern Management stage123 Salary management development tendency.143.1 The enterprise manpower cost gradually will rise.143.2 The salary syst
3、em basis more will reflect the market but will not be works itself value.143.3 A salary welfare design richer elasticity and moves towards the multi-axles.153.4 Salary assignment form by currency leadership to capital leadership transition.153.5 The salary payment way will present the diversificatio
4、n.151 薪酬管理的涵义与内容1.1薪酬管理的涵义企业的薪酬管理，就是企业管理者对本企业员工报酬的支付标准、发放水平、要素结构进行确定、分配和调整的过程。传统薪酬管理仅具有物质报酬分配的性质，而对被管理者的行为特征考虑较少，其着眼点是物质报酬。现代企业薪酬管理理念发生了完全不同的变化，薪酬管理的着眼点转移到了人。企业经营首先要树立目标，企业目标的实现有赖于对员工的激励。激励分为外部和内部两种。按照传统的类别划分，工资、奖金、福利等物质报酬是外部激励要素；而岗位的多样化、从事挑战性的工作、取得成就、得到认可、承担责任、获取新技能和事业发展的机会等则是员工的内部激励要素。现代薪酬管理将物质报酬的
5、管理过程与员工激励过程紧密结合起来，成为一个有机的整体。1.2薪酬管理的内容企业薪酬管理主要包括以下几个方面的内容:1、确定薪酬管理目标薪酬管理目标根据企业的人力资源战略确定，具体地讲包括以下二个方面:(1)建立稳定的员工队伍，吸引高素质的人才；(2)激发员工的工作热情，创造高绩效；(3)努力实现组织目标员工和个人发展目标的协调。2、选择薪酬政策所谓企业薪酬政策，就是企业管理者对企业薪酬管理运行的目标、任务和手段和组合，是企业在员工薪酬土所采取的方针策略。(1)企业薪酬成木投入政策。比如，根据企业组织发展的需要，采取扩张劳动力成本或紧缩劳动力成本政策。(2)根据企业的自身情况选择企业合理的工资
6、制度。例如，是采取稳定员T收入的政策，还是激励员工绩效的政策?前者多与等级和岗位工资制度相结合，后者与绩效工资制度相结合。(3)确定企业的工资结构以及工资水平。例如，是采取向高额1资倾斜的工资结构，还是采取均等化，或者向低额结构倾斜的工资政策?前者要加大高级员工比例，提高其薪酬水平；后者要缩减高薪人员比例，降低其员工薪酬水平。因此薪酬政策是企业管理者审时度势的结果，决策正确，企业薪酬机制就会充分发挥作用，运行就会畅通、高效。反之，决策失误，管理就会受到影响，引起企业管理一系列的困扰。3、制定薪酬计划一个好的薪酬计划是企业薪酬政策的具体化。所谓薪酬计划，就是企业预计要实施的员工薪酬支付水平、支付
7、结构及薪酬管理重点等。企业在制定薪酬计划时，要通盘考虑，同时要把握一系列原则。(1)与企业目标管理相协调的原则。在企业人事管理非规范化阶段，员工的薪酬管理也缺乏科学性。例如，一些企业不是根据企业自身发展的需要选择工资制度和薪酬标准，而是在很大程度上模仿其他企业。事实上，并不存在一个对任何企业都适用的薪酬模式。对此，一些企业明确指出，企业薪酬计划应该与企业的经营计划相结合。例如，在工资支付水平上，很多企业都不再单纯考虑与同行业工资率的攀比，而主要取决于三个要素的综合考虑:其一，该水平是否能够留住企业优秀人才；其二，企业的支付能力:其三，该水平是否符合企业的发展目标。(2)以增强企业竞争力为原则。
8、工资是企业的成本支出，压低工资有利于提高企业的竞争能力，但是，过低的工资义会导致极力的弱化。所以企业既要根据其外部境的变化，也要从内部管理的角度，选择和调整适合企业经营发展的工资计划。任何工作计划都不是固定的，必须在实施过程中根据需要随时调整。4、调整薪酬结构薪酬结构是指企业员工之间的各种薪酬比例及其构成。主要包括:企业工资成本在不同员工之间的分配;职务和岗位工资率的确定；员工基本、辅助和浮动工资的比例以及基本工资及奖励工资的调整等等。对薪酬结构的确定和调整主要掌握一个基本原则，即给予员工最大激励的原则。公平付薪是企业管理的宗旨。要避免员工的报酬不是给得过多，就是给得太少的现象。给多了会造成不
9、称职员工不努力工作；给少了会造成高素质的人才外流。同时，对薪酬结构的确定还必须与企业的人事结构相一致，如企业中高级员工的比重较大，那这一块的工资成本就高。2 薪酬管理的历史考察薪酬管理的历史考察，主要是指对管理者薪酬管理基本理念、基本风格的历史考察。从历史考察中我们发现，薪酬管理大致经历以下几个阶段。2.1专制阶段在这一阶段，薪酬管理乃至企业其他方面的管理的特点表现为专制性。这种专制性存在的主要经济基础是，在这一时期，企业管理者与所有者基本上是合一的。此时由于管理者对激励的科学性问题知之甚少；劳动者没有形成有效的参与薪酬决定的抗衡力量；政府对其应该担负的职责缺乏必要的认识等方面的原因，员工的外
10、在薪酬水平甚至被压低到最低限度。此时员工的内在薪酬即使在极少数情况下不存在，也是微乎其微的。在这一阶段，员工的工作条件几乎完全由雇主单方面确定；雇主有时任意地延长员工的工作时间；有些雇主以暴力手段对员工进行管束；有些雇主没有意识到在人格上他与员工应该是平等的等等。因此，此时对员工来说，一船都会把工作看作是为维持生计而不得不付出的代价。2.2“温情主义”阶段这一阶段发生在古典市场经济时期。在西欧，这一阶段大体上发生在19世纪后半叶。薪酬管理中“温情主义”产生的最重要的原因是随着经济社会的发展，受雇员工的队伍越来越庞大，因而与雇主的摩擦也愈演愈烈。这促使组织管理者对薪酬管理的基本理念、基本风格，及
11、由之决定的管理方式及方法作更为理性化的调整。较之薪酬管理的专制阶段来讲，雇主对员工推出了一些优惠的薪酬措施。员工的外在薪酬在慢慢提高。在货币形式的薪酬外，又加进了福利设施等非货币形式的薪酬，很难说此时员工有多少显而易见的外在薪酬的增加，但此时员工的人力资源摩擦性耗费应该是减少了。因为此时雇员和雇主之间的摩擦愈演愈烈，政府也推出了一些保护员工某些利益的法律和法规，员工的工作条件在一定程度上得到了改善，工作时间的延长得到了一定的节制，雇主对员工的暴力性管束也在一定程度上有所收敛。2.3科学管理阶段从世界范围来看，这一阶段大体发生在20世纪上半叶，这一阶段的出现来源于以下事件:(1)泰罗的科学管理理
12、论产生并迅速得到传播；(2)员工的组织性增强，组织起来的员工形成了一种令人刮目相看的力量；(3)由于公司革命，一些企业的所有权与经营权发生了分离，企业的管理者逐渐成为有自己独立利益的社会群体。在薪酬管理的这一阶段，企业的管理者开始较为深切地认识到，薪酬是激发员工潜力的杠杆，因此，克扣员工的薪酬并不一定是明智之举;；支付给员工的较高薪酬有可能使企业得到更多的回报。管理者管理理念的这一变化及其在企业管理实践中的折射，使有些企业员工的薪酬提高与企业的发展之间建立起了良性的互动机制。其结果是，不仅员工的外在薪酬再增加，员工的内在薪酬也有了一定程度的提高，人力资源的摩擦性耗费有了引人注目的减少。2.4现
13、代管理阶段在这一阶段，薪酬管理发生了一些令人鼓舞的变化，主要源于以下事件的发生:(1)尤其是在发达的市场经济国家，由于社会生产力发展水平提高，人们对经济社会公平问题认识的提高等原因，产生了“福利国家”的理念和实践，这对企业实行更为“人道”的薪酬管理，肯定产生了引人注目的影响；(2)随着行为科学、管理心理学、人力资源管理等理论的产生，人们对薪酬的激励作用有了更为深切的认识；(3)由于人们生活水平的提高和社会生活的多样化，人们需求的多层次性有了更充分的表现。这一阶段薪酬管理的变化突出表现在以下三个方面:第一，尤其是在较为发达的市场经济国家，薪酬水平的提高甚至有点出乎人们的意料。第二，员工薪酬形式实
14、现了多样化。对薪酬的激励作用有了更深切的认识，为了实现人力资源管理的多层面的目标，人们自然会相应地进行薪酬形式的创新。当然，有时这甚至不是薪酬形式多样化的最重要的原因，最重要的原因可能还是企业的管理者希望通过对员工更为周到的关心，使其对企业有更深的认同感，从而能更充分地发挥其潜力，尤其是使这种发挥的指向与企业管理者的期望具有一致性。第三，管理者认识到，金钱的作用是有限的，因而对员工的内在薪酬有了较多的关注。美国管理学家Sam W.GeIterman说:“金钱是最容易被夸大、效果最差、花费最昂贵，也最为复杂的激励工具。”他进一步指出:人们当然希望越多越好，但他们是否会为多拿钱而多干活呢?多数情况
15、下，答案都是“不”。一些管理学者指出:员工都有自我激励的本能。企业管理者的任务，是爱护和开发员工的自我激励能动性，甚至不用花费分文。员工自我激励能力基于这样一个事实，即侮个人都对归属感、自尊感、成就感充满渴望。恰当地满足职工的这些需要，就会激发其旺盛的自我激励行为。正如日本企业家稻山嘉宽所说:“工作的报酬就是工作本身。”3 薪酬管理的发展趋势自20世纪末以来，悄然兴起的新经济逐渐对现代企业人力资源管理包括薪酬管理提出了更高的要求。经济全球化在增加适应性、创新和竞争力方面，对人才管理施加了可怕的压力。专门知识的价值被确认，并融入组织和日常管理以应付上述压力;智力资本作为独特的生产要素，取代人力资
16、木并排在产业资本、金融资本之首。所有这些都给企业的薪酬管理带来或将带来根本性的变革，这主要体现在以下儿个方面。3.1企业人力成本将逐步上升在全球经济一体化、知识经济的趋势下，人力资源己成为组织取得和维系竞争优势的关键要素。因此人才的竞争将在全球范围内更为激烈的展开，人力资源领域内所带来的最直接的竟争后果，就是薪酬的剧烈动荡。所有竞争对手竟相支付高于市场平均价格的薪金，导致人力资源的价格滚动攀升。与此相呼应，利润的分配格局也会产生巨大的变革，知识智有所值、人才劳有所得的呼声会越来越强烈，收益将被更广泛地分享而不是过分集中。组织必须对人力资源采取更严肃而慷慨的态度，对人力资本付出更大的投资力度。3
17、.2薪酬制度的依据将更多地反映市场而不是工作本身的价值传统的工作价值论将逐渐向市场价值论过渡，依靠工作分析计算工作价值的传统做法将向更高层次发展，薪酬将更多地反映知识市场化的要求，薪酬管理将形成动态的分析机制，以适应市场变化的需求。3.3薪酬福利设计更富弹性并走向多轨化薪酬福利设计方面，弹性设计和多轨制将更加流行，其中蕴含的规则将更加复杂，“分化”现象将更加普遍。在薪酬管理中，人文化设计色彩将更加浓淳，心理学原理而不是经济学原理将起更重要的作用。在主要基于脑力劳动的知识经济时代，薪酬不是纯粹经济学的计算问题。而更主要是人的心理学问题。薪酬的含义将更加注重人的价值而不是工作的经济价值。3.4薪酬
18、分配形式由货币主导型向资本主导型过渡以股票期权为主要形式的资本分配在未来人们薪酬中的比重会不断扩大，并成为主导性分配方式。近来甚至有人提出以自然资本包括环境、生态等非货币化方式作为奖励的手段。3.5薪酬支付方式将呈现多样化网上考核和网上支付模式将被一部分企业所推崇。随着互联网、宽频、无线通讯技术的发展，人们的工作模式、员工的概念和企业的运作模式将发生很大的变化。工作家庭化、弹性工作制和虚拟企业将成为一种新潮，被一部分企业所追随，网上考核和网上支付将被很多企业广泛采用。Managerial Accounting：Don Ricketts & Jack Gray1 Management salar
19、ies of the meaning and content1.1 Salary Management meaning Salary management of enterprise is a process that he business manager of the enterprise to pay staff remuneration standards, the level of payment, determining factor structure and distribution.Traditional management pay only material reward
20、 is the nature of the distribution, and to be manager of the behavioral characteristics considered less its focus is material reward. Pay modern enterprise management concept of a completely different change, the focus of management salaries transferred to the people. Business must first establish o
21、bjectives, achieve the goal of enterprises depends on staff motivation. Incentive divided into two external and internal. According to the traditional categories, wages, bonuses, benefits and other material compensation for external incentive elements; And the status of diversification, engaged in c
22、hallenging work, achievement, recognition, responsibility, acquiring new skills and career development opportunities for employees is the internal incentive factor. The modern salary management the material reward management process and the staff drove process in close integration with, becomes an o
23、rganic whole.1.2 Content of salary management The enterprise salary management mainly includes following several aspects the content:1. Definite salary management goalPay management objectives in light of the human resources strategy to determine, specifically, to include the following two aspects .
24、(1) establishes the stable staff troop, attracts the high quality talented person;(2) to stimulate the enthusiasm of the staff, and to create a high performance; (3) efforts to achieve organizational goals and individual staff development goals coordination. 2. Choice salary policy(1) Business pays
25、wood input into policy. For example, under the enterprise development, expansionary labor costs or labor costs austerity policies. The so-called corporate pay policies, is the business manager of enterprise operations management pay the objectives, tasks and means and mix Enterprise is on staff sala
26、ries earth policy adopted by the strategy. (2) According to the enterprises of their own choice enterprises reasonable wage system. For example, the staff is to take stable income T policy motivate staff or the performance of the policy and the former wages and job grading system, The latter perform
27、ance wage system integration. (3) Determining the wage structure and wage levels. For example, is to take a high-inclination of the wage structure, or whether equalization, or to a low-level structure in favor of the wage policy? Former must enlarge the senior staff proportion, raises its salary lev
28、el; Latter must reduce the high salary personnel proportion, reduces its staff salary level.So pay policy is the situation of the enterprise managers, making correct decisions, enterprises pay mechanism we will be able to fully play its role Operation will be smooth and efficient. Instead, decision-
29、making errors, management will be affected. Enterprise management caused a series of problems.3. Formulation salary plan A good package enterprises pay policy is the concrete. The so-called package, is the business is expected to be implemented by the payment of staff salaries, pay structure and pay
30、 management focus. Enterprise when formulation salary plan, must all-around consider that, simultaneously must grasp a series of principles. (1) and enterprise management objectives to the principle of coordination. Personnel management in the non-standardization phase, the pay is also a lack of man
31、agement science. For example, some firms are not based on the development of the enterprises themselves to choose the wage system and pay standards, but in large measure imitate other enterprises. In fact, there is no one of any enterprise are applicable to the pay model. In this regard, some enterp
32、rises clear that enterprises should pay plans with the work plans. For example, the wage level of payment, many enterprises are no longer considered with the same wage rate for the industry competition, but mainly depends on three elements of the comprehensive consideration : First, the level of out
33、standing enterprises to retain personnel; Second, enterprises ability to pay : Third, the level consistent with the development goals. (2) To enhance the competitiveness of enterprises in principle. Wage is corporate costs, lower wages to improve the competitiveness of the enterprises, but low wages
34、 justice will lead to the weakening strongly. Therefore, enterprises should territory under its external changes, and also from the perspective of internal management, selection and adjustment for the business development plans of wages. Any work plan is not fixed, in the process of implementing nec
35、essary at any time.4. Adjustment salary structurePay structure refers to the various staff remuneration and its components. These mainly include. Wage costs in different distribution among the staff. And the duties of the job wage rate determined; Basic staff, Auxiliary and the proportion of floatin
36、g wage and basic wages and incentives wage adjustments. Right salary structure for the establishment and adjustment of the main master a basic principle that the biggest incentive for the staff to the principle. Fair payment of business management purposes is to avoid the staff not to pay too much,
37、too little to the phenomenon. To be more incompetent staff sleep; To be less high-quality brain drain. Meanwhile, the salary structure must also be identified with the personnel structure of enterprises consistent, high-class enterprises such as a large proportion of staff, Well, this one on the hig
38、h wage costs.2 Salary management historical inspectionPay management historical research, it mainly refers to the managers pay management basic concepts, basic style of the historical study. From a historical study, we found that the management pay roughly experienced the following phases.2.1 Despot
39、ic stage In this stage, Salary management and enterprise other aspects management characteristic performance for despotic. Such authoritarian the main economic base is that during this period, business owners and managers are basically unified. Managers at this time, given the right incentive know l
40、ittle about science issues; workers do not form an effective participation in the decision pay contend strength; The government should shoulder its responsibilities to the lack of necessary awareness and other reasons, external staff salary levels or even lower to a minimum. At this time employees p
41、ay the inherent even in a very small number of cases did not exist, is also negligible. At this stage, the working conditions of staff almost entirely by the employer unilaterally set; employers sometimes arbitrary extension of the working hours of employees; Some employers violent means to control
42、staff; Some employers are not aware of the personality and his staff should be treated equally, and so on. Therefore, at this time of the staff, a ship will work for the reactor as a living and had to pay the price.2.2 Paternalism stageThis stage occurred in the classical period of the market econom
43、y. In Western Europe, this phase generally occurred in the latter half of the 19th century leaves. Salary management warmth of the most important reason is that as the economy and social development, the contingent of staff employed increasingly serious, and the employers have intensified friction.
44、This prompted the managers to pay the basic management concepts, basic style, and the decision by the management methods and ways for a more rational adjustment, compared with the autocratic management salaries stage speaking, the employers to introduce some concessions to the pay measures. Staff sa
45、laries in the external slowly improving. In monetary forms of remuneration, add the welfare facilities and other non-monetary forms of remuneration, at this time is very difficult to say how many staff the obvious external pay increase, but this time the human resources staff frictional cost should
46、be reduced. Because at this time the employees and employers friction between the growing, the government has also introduced a number of employees protected the interests of certain laws and regulations, the working conditions of employees in a certain extent have improved, the time has been extended with a certain restraint. Therefore, this time said to the staff, a ship can regard as the work is but can not but pay for the price which the maintenance livelihood.2.3 Scientific man
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