重庆中鼎会计师事务所薪酬体系的设计案例与研究.pdfVIP

摘 要 随着市场经济的深化与发展，企业之间的竞争更多的表现为人力资本竞争。吸 引人才、留住人才以及充分发挥现有人才的潜力成为现代企业兴衰成败的关键。而 薪酬正是激励员工、实现人力资本效用最大化的直接手段，薪酬体系设计作为建立 现代企业制度的前提和重要组成部分，也是人力资源开发与管理的核心环节。如何 建立一套科学合理、能促进企业发展的薪酬体系，是企业面临的重要课题。 本文借鉴了国内外先进的激励理论和薪酬管理理论，结合企业实际问题对薪酬 体系设计进行了分析。从管理学、心理学的双重视角去思考薪酬设计问题，配合企 业人力资源战略对薪酬体系设计进行了深入探讨，使薪酬体系设计更加完善，更能 体现薪酬的激励作用。 本文以重庆中鼎会计师事务所为研究对象，通过对公司薪酬管理的历史和现状 分析，指出公司在薪酬管理过程中存在的问题和不足，以及建立新的薪酬体系的必 要性和作用，进而提出了全面报酬体系的薪酬设计模式，把企业的薪酬分为薪资、 福利和工作体验三大类。并得出全面报酬体系有利于激励员工潜能最大化、稳定人 才队伍、增强企业核心竞争力的结论。 关键词：全面报酬体系，薪酬，福利，激励 ABSTRACT The competition between enterprises is manifest as talented person’s competition alone with the deepening and development of market economy. Therefore, the attraction, detains the talented person as well as the full display existing talented person’s potential which the enterprise needs becomes the modern enterprise prosperity and decline success or failure the key. The salary management is one of enterprise human resource management core contents. How to choose and design pay systems in high technology firms is one of the difficulties of human resource management. It is also an important question in research field of management. The thesis combines compensation theory and incentive theory with our country’s practice, and it reflects how to design the pay system from management and the psychology dual angle. Furthermore, it discusses the question of compensation system with stratagem of human resource management in order to make the system more perfect and inspiring. This text with a history for source company for background, point out the problem that company appear in salary manage process with the shortage and put the necessity of the salary reformation into practice and function,