eva在中小企业薪酬设计应用研究——以m公司为例word格式论文.docxVIP

摘 要薪酬是员工从事工作活动所获得的劳动报酬，是其价值得以体现的重要要素。企 业薪酬设计的目的在于合理体现员工价值，激励员工创造性、积极性，实现个人收益 与公司价值的共同增加。对于中小企业而言，一套科学合理的薪酬体系对于提高员工 的工作积极性、创造性具有重要意义。我国许多中小企业在薪酬设计方面还囿于成见， 表现为薪酬体系设计不合理、有失公平，缺少激励性，由此导致我国中小企业在人力 资源管理、高端人才引进方面受到极大约束。EVA 作为一种先进的经济指标，在国 外企业薪酬设计中得到了广泛应用，我国政府部门高度重视 EVA 在薪酬设计、业绩 考核中的运用，经过多年的准备和试点，自 2010 年起央企进入经济增加值实质性考 核阶段。EVA 在央企的应用为我国中小企业应用 EVA 进行薪酬设计提供了大量宝贵 经验，一些中小企业主动采用这一薪酬激励机制，取得了良好的效果，这为本文的研 究提供了大量的素材。在对 EVA 进行系统介绍的基础上，本文对我国中小企业薪酬 设计存在的主要问题、原因进行了剖析，然后选取中小企业 M 公司进行了深入研究， 对 M 公司实施 EVA 薪酬设计的现状进行了分析，最后通过对比 M 公司实施 EVA 薪 酬激励方案与原方案，进一步明确了 EVA 薪酬激励的优缺点，并在前文分析的基础 上提出了企业实施 EVA 薪酬管理的几点建议。关键字：薪酬激励经济增加值EVA 年薪EVA 红利AbstractThe salary is the labor remuneration of employees engage in work activity and important factors of its value. Enterprises salary design aim to reflect the reasonable value of staff, incentive employees creativity and enthusiasm, achieve personal income and corporate value jointly increase. It is important for small and medium size enterprise to own a set of scientific and reasonable remuneration system to improve the staffs working enthusiasm and creativity. In China, most small and medium size company insist on itsformer remuneration system, which is unreasonable 、 unfair and lack of incentive, it isseriously limit human-resource manage and attract senior employees. EVA as an advanced economic indicator, which is widely applied in foreign enterprise, China government pay high attention to EVA use in remuneration design and result check, with several years prepare and experiment, since 2010, state own enterprise have use EVA. The application of EVA in state own enterprises provide lots of precious experience for the remuneration design of small and medium size enterprises. Some of them win great achievement by active use EVA design remuneration system. All these provide much materials for this article. With completely introduction EVA, this article deeply analyse the problem and reason of small and medium size enterprise remuneration design, then select M compan