现代企业薪酬制度研究
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摘要
本文从现代企业薪酬制度的理论研究入手，把握现代企业薪酬制度的基本内涵，着重阐述了按劳分配与按生产要素分配相结合理论、现代企业产权制度理论和现代人力资源管理理论，以此做为现代企业薪酬制度的重要理论支撑。立足于国有企业薪酬制度改革的环境条件、制约因素和存在主要问题的分析，从而明确建立现代企业薪酬制度的基本思路。概要论述了现代企业薪酬制度的基本特征(即主体明确、基础规范、制度科学、关系合理、激励充分、约束严明)、基本内容(即分配主体、分配内容、分配对象、分配手段和机制)和四个机制(即激励机制、约束机制、民主协商机制和工资保障机制)。详细介绍了建立以岗位和业绩为基础的岗位工资制度和实行多种分配方式及长期激励措施，形成了现代企业薪酬制度的基本框架。结合东风汽车公司实际，设计出可操作性强的现代企业薪酬方案，并提出分步实施的思路。论文主要内容包括：
第1章：阐述了东风汽车公司的现状，分析了国内研究现状，介绍了本文研究的主要内容，强调企业薪酬制度对企业发展的重要作用。
第2章：明确现代企业制度的定义，阐述了几个重要理论，阐明了现代企业薪酬与其他制度的密切关系。
第3章：分析了企业薪酬制度改革的政策环境、现行分配制度存在的问题。
第4章：明确了建立现代薪酬制度的基本思路，着重论述了基本目标、基本模式、基本特征、基本内容和宏观配套改革措施。
第5章：结合东风汽车公司实际，根据现代企业薪酬制度的基本模式、基本特征和基本内容，设计东风汽车公司由组织系统、指标系统、考核系统、结构系统、支付系统和仲裁系统构成的薪酬方案，并提出分步实施建议。
第6章：对全文进行小结，提出今后继续做的研究方向。
Based on the essence of modern enterprise salary distribution, this article illustrates distribution according to work as well as production factors theory, modern enterprise property regulation theory and modern human resources management theory, by which the topic research is theoretically underpinned. Viewing from the atmosphere, restricting components and to-be-solved problems of salary reform in state-owned enterprises, the author clarifies basic concepts of modern enterprise salary distribution system. The study reaches the essential characteristics (defined subject, standard element, scientific institution, sound connection, sufficient stimulation, and reasonable restriction), fundamental contents (subject of distribution, content of distribution, object of distribution, approach and discipline of distribution), and four restrictions (stimulating restriction, restraining restriction, consultative restriction and salary-guarantee restriction) are briefly dissertated herein. Exhaustively discussed in the article are post salary system (based on post and achievement), multi-distribution and long-term stimulation, thus primitive modern enterprise salary system forms. Combined with management of DFM, the writer works out feasible salary plan, as well put forward step-by-step proposal. Contents are as the follows.
Chapter 1: Analyses the present management conditions of DFM and that of inland enterprise, introduces the main content under discussed, sheds light on the significant influence on enterprise development.
Chapter 2: Defines modern enterprise system, illustrates the theories relevant, points out the close relation between modern enterprise salary system and other systems.
Chapter 3: Analyses the policy environment, present regulation, and wait-to-solve problems of modern enterprise salary system.
Chapter 4: Clarifies basic concepts of modern enterprise salary distribution system. Focus on primary target, basic model, essential characteristics, fundamental content and macroscopic reforms.
Chapter 5: Combined with management of DFM, compared to basic model, essential characteristics, fundamental content of modern enterprise salary system, works out salary distribution approaches composed of organizing system, quota system, assessing system, constructive system, payment system, arbitrary system. And puts forward step-by-step proposal.
Chapter 6: Conclusion. And provokes the future research.
第1章：阐述了东风汽车公司的现状，分析了国内研究现状，介绍了本文研究的主要内容，强调企业薪酬制度对企业发展的重要作用。
第2章：明确现代企业制度的定义，阐述了几个重要理论，阐明了现代企业薪酬与其他制度的密切关系。
第3章：分析了企业薪酬制度改革的政策环境、现行分配制度存在的问题。
第4章：明确了建立现代薪酬制度的基本思路，着重论述了基本目标、基本模式、基本特征、基本内容和宏观配套改革措施。
第5章：结合东风汽车公司实际，根据现代企业薪酬制度的基本模式、基本特征和基本内容，设计东风汽车公司由组织系统、指标系统、考核系统、结构系统、支付系统和仲裁系统构成的薪酬方案，并提出分步实施建议。
第6章：对全文进行小结，提出今后继续做的研究方向。
Based on the essence of modern enterprise salary distribution, this article illustrates distribution according to work as well as production factors theory, modern enterprise property regulation theory and modern human resources management theory, by which the topic research is theoretically underpinned. Viewing from the atmosphere, restricting components and to-be-solved problems of salary reform in state-owned enterprises, the author clarifies basic concepts of modern enterprise salary distribution system. The study reaches the essential characteristics (defined subject, standard element, scientific institution, sound connection, sufficient stimulation, and reasonable restriction), fundamental contents (subject of distribution, content of distribution, object of distribution, approach and discipline of distribution), and four restrictions (stimulating restriction, restraining restriction, consultative restriction and salary-guarantee restriction) are briefly dissertated herein. Exhaustively discussed in the article are post salary system (based on post and achievement), multi-distribution and long-term stimulation, thus primitive modern enterprise salary system forms. Combined with management of DFM, the writer works out feasible salary plan, as well put forward step-by-step proposal. Contents are as the follows.
Chapter 1: Analyses the present management conditions of DFM and that of inland enterprise, introduces the main content under discussed, sheds light on the significant influence on enterprise development.
Chapter 2: Defines modern enterprise system, illustrates the theories relevant, points out the close relation between modern enterprise salary system and other systems.
Chapter 3: Analyses the policy environment, present regulation, and wait-to-solve problems of modern enterprise salary system.
Chapter 4: Clarifies basic concepts of modern enterprise salary distribution system. Focus on primary target, basic model, essential characteristics, fundamental content and macroscopic reforms.
Chapter 5: Combined with management of DFM, compared to basic model, essential characteristics, fundamental content of modern enterprise salary system, works out salary distribution approaches composed of organizing system, quota system, assessing system, constructive system, payment system, arbitrary system. And puts forward step-by-step proposal.
Chapter 6: Conclusion. And provokes the future research.
引文
[1]翁天真，工资管理，中国劳动出版社，1991
[2]王仁祥、王恕立，证券投资学，企业管理出版社，1996
[3]卢家仪、蒋冀，财务管理，清华大学出版社，1998
[4]傅家骥，技术创新学，清华大学出版社，1998
[5]陆璇，数理统计基础，清华大学出版社，1998
[6]李唯一，中国工资制度，中国劳动出版社，1991
[7]王文章、林支学、郭礼江，现代企业管理概论，湖北科学技术出版社，1995
[8]郝继陶，工业会计概论，企业管理出版社，1995
[9]刘丽之，生产与运作管理，清华大学出版社，1998
[10]石金涛，现代人力资源开发与管理，上海交通大学出版社，1999
[11]胡君辰、郑绍濂，人力资源开发与管理，复旦大学出版社，1999
[12]山东大学企业发展研究中心，大跨越中国企业发展探索与研究，山东大学出版社，1999
[13]李悦，产业经济学，中国人民大学出版社，1998
[14]运筹学教材编写组，运筹学(修订版)，清华大学出版社，1990
[15]叶向峰、黄杰、张玲、孟庆波，员工考核与薪酬管理，企业管理出版社，1999
[16]李焰、江娅，公司绩效测评，中国人民大学出版社，2000
[17]苏海南，经营者激励与约束—年薪制操作，珠海出版社，1999
[18]柳可白，企业职工持股制，湖南人民出版社，1999
[19]闪淳昌、刘杰三，企业工资改革实用手册，电子工业出版社，1992
[20]劳动部工资研究所，中国工资体制改革和工资工作研究，中国劳动出版社，1992
[21]狄煌，工资收入你我他，经济科学出版社，1998
[22]邓荣霖、张用刚，社会主义市场经济与现代企业制度，中国人民出版社，1997
[23]宋关达，工资指导线原理与操作，经济管理出版社，1996
[25]顾光青、贝敏，现代企业制度概论，东方出版中心，1996
[26]吴叔平、虞俊健，股权激励，上海远东出版社，2000
[27]尹书亭，现代企业理财学，复旦大学出版社，1997
[28]张泽荣，当代资本主义分配关系研究，经济科学出版社，1994
[29]加里·德斯勒，人力资源管理，中国人民大学出版社，1998
[30]黄津孚，现代企业管理原理，首都经济贸易大学出版社，1998
[31]Kenneth C.Laudon,Jane P.Laudon.管理信息系统—组织和技术的新途径，清华大学出版社，2000
[32]Philip Kotler,Gary Armstrong.市场营销原理．清华大学出版社，1998
[33]Kenneth C.Laudon,Jane P.Laudon.Managemone Information Systems.Prentive Hall,1998年
[34]Philp Kotler,Gary Armstorong.PRINCINPLES OF MARKETING.Prentice—Hall International,inc,1997
[35]Norman Gaither.Production ang Operation Managernent.1998
[36]Samuel C.Certo J.paul Peter.Straegic Management concepts and Applications,Copyright 1988 by Kandom House,Inc
[37]Automotive Industries,March 1979
[38]Riis J.O.Total Quality Management.Elsevier Sci.Publishers B.V.,1993
[39]WIGHT.O.W.Manufacturing Resource Planning: MRP Ⅱ.Oliver Wight Publisher Ldt,1984
[40]Axsater.Sveen.Quality Cost.Macmillan Publishing Co.Inc,1993
[41]Marc De Smiot.The Cooperate firm in a changing world economy,Roulledge Inc,1997
[42]John C.Lero John wiley & Sons.Managerial Accounting,1995
[2]王仁祥、王恕立，证券投资学，企业管理出版社，1996
[3]卢家仪、蒋冀，财务管理，清华大学出版社，1998
[4]傅家骥，技术创新学，清华大学出版社，1998
[5]陆璇，数理统计基础，清华大学出版社，1998
[6]李唯一，中国工资制度，中国劳动出版社，1991
[7]王文章、林支学、郭礼江，现代企业管理概论，湖北科学技术出版社，1995
[8]郝继陶，工业会计概论，企业管理出版社，1995
[9]刘丽之，生产与运作管理，清华大学出版社，1998
[10]石金涛，现代人力资源开发与管理，上海交通大学出版社，1999
[11]胡君辰、郑绍濂，人力资源开发与管理，复旦大学出版社，1999
[12]山东大学企业发展研究中心，大跨越中国企业发展探索与研究，山东大学出版社，1999
[13]李悦，产业经济学，中国人民大学出版社，1998
[14]运筹学教材编写组，运筹学(修订版)，清华大学出版社，1990
[15]叶向峰、黄杰、张玲、孟庆波，员工考核与薪酬管理，企业管理出版社，1999
[16]李焰、江娅，公司绩效测评，中国人民大学出版社，2000
[17]苏海南，经营者激励与约束—年薪制操作，珠海出版社，1999
[18]柳可白，企业职工持股制，湖南人民出版社，1999
[19]闪淳昌、刘杰三，企业工资改革实用手册，电子工业出版社，1992
[20]劳动部工资研究所，中国工资体制改革和工资工作研究，中国劳动出版社，1992
[21]狄煌，工资收入你我他，经济科学出版社，1998
[22]邓荣霖、张用刚，社会主义市场经济与现代企业制度，中国人民出版社，1997
[23]宋关达，工资指导线原理与操作，经济管理出版社，1996
[25]顾光青、贝敏，现代企业制度概论，东方出版中心，1996
[26]吴叔平、虞俊健，股权激励，上海远东出版社，2000
[27]尹书亭，现代企业理财学，复旦大学出版社，1997
[28]张泽荣，当代资本主义分配关系研究，经济科学出版社，1994
[29]加里·德斯勒，人力资源管理，中国人民大学出版社，1998
[30]黄津孚，现代企业管理原理，首都经济贸易大学出版社，1998
[31]Kenneth C.Laudon,Jane P.Laudon.管理信息系统—组织和技术的新途径，清华大学出版社，2000
[32]Philip Kotler,Gary Armstrong.市场营销原理．清华大学出版社，1998
[33]Kenneth C.Laudon,Jane P.Laudon.Managemone Information Systems.Prentive Hall,1998年
[34]Philp Kotler,Gary Armstorong.PRINCINPLES OF MARKETING.Prentice—Hall International,inc,1997
[35]Norman Gaither.Production ang Operation Managernent.1998
[36]Samuel C.Certo J.paul Peter.Straegic Management concepts and Applications,Copyright 1988 by Kandom House,Inc
[37]Automotive Industries,March 1979
[38]Riis J.O.Total Quality Management.Elsevier Sci.Publishers B.V.,1993
[39]WIGHT.O.W.Manufacturing Resource Planning: MRP Ⅱ.Oliver Wight Publisher Ldt,1984
[40]Axsater.Sveen.Quality Cost.Macmillan Publishing Co.Inc,1993
[41]Marc De Smiot.The Cooperate firm in a changing world economy,Roulledge Inc,1997
[42]John C.Lero John wiley & Sons.Managerial Accounting,1995
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