【作者】 刘剑锋；

【导师】 靳秉强；

【作者基本信息】 石家庄经济学院 ， 企业管理， 2008， 硕士

【摘要】 随着我国社会主义市场经济的不断发展,中小企业如雨后春笋,不断涌现。目前中小企业已成为我国经济的重要组成部分,在我国的经济发展中起着不可替代的作用。但是,我国中小企业的发展现状却不容乐观,人才缺乏,人才流失,效率低下严重制约着中小企业的发展。目前,我国中小企业的工资制度仍然存在着许多问题和缺陷,是造成这种状况的重要原因,因此,解决这一主要问题的关键在于设计一种适合我国中小企业自身特点的工资制度。本文以现代科学的工资理论为基础,结合我国中小企业的特点和实际情况,深入分析了目前我国中小企业工资制度方面存在的问题,提出了构建激励性工资制度是中小企业的当务之急。研究并设计了我国中小企业激励性工资制度,综合考虑了层次,绩效,岗位等因素,从激励性的角度设计出适合我国中小企业的工资制度,力图加强工资的激励性,进一步强化工资的激励功能。根据中小企业中各个层次员工的特点不同,设计出不同层次的工资结构和比例。对于高层管理者,实行长短结合年薪制工资,设置基本工资,岗位(职务)工资,绩效工资,福利工资四个工资单元来体现各自的功能和作用,在绩效工资中,短期激励性工资占30%,长期激励性工资占70%,长期激励性工资根据任期内表现或目标实现程度分期分批发放;对于中层管理者,实行以团队绩效为基础的激励性工资,同样设置了基本工资,岗位(职务)工资,绩效工资,福利工资单元,在绩效工资中,以个人绩效为主的激励性工资占30%,以团队绩效为主的激励性工资占70%;对于基层员工,实行以个人绩效为基础的激励性工资,其中对于生产人员,实行激励性计件绩效工资制,设置基本工资,标准产量激励性工资,超额产量激励性工资,福利工资单元,对于销售人员,实行激励性佣金工资制,设置基本工资,业务提成,奖金,福利工资单元。同时,设计了科学的动态增资机制,使中小企业的工资水平能够合理的动态增长。在设计研究中,采用层次分析法,德尔菲法等方法。并且将设计出的中小企业激励性工资制度应用于JF公司,进行了应用研究。理论与实践相结合,定性与定量相结合。在一定程度上丰富了工资分配制度的内涵,为我国中小企业设计科学合理的工资制度提供了一定的思考角度和理论依据。更多还原

【Abstract】 With the continuous development of socialist market economy of our country, an increasing number of small and medium sized enterprises have been established. At present, The small and medium sized enterprise is an important component of our national economy with their irreplaceable contributions to economic development. However, the present development of small and medium sized enterprise in China is not optimistic. The further developments are severely restricted by such factors as brain drain, talent deficiency and low efficiency. Nowadays, problems and faults are found in the salary systems within the enterprise, which largely attributes to the issue. So, the key solution to this problem is to design a suitable salary system according to small and medium sized enterprise own characteristics.This article, which is based on the modern scientific salary theory, through an in-depth analysis of the existing problems in their salary systems as well as a review of their enterprise characteristics and the actual situations, proposes that the initiation of an inspiring salary system be given the first priority. The inspiring system, which fully considers the performance, hierarchy, position and other elements of staff work, is specifically designed to meet the requirements of small and medium sized enterprise from an inspiring perspective. Efforts are then made to intensify the inspiring effect of salary. According to different features of all hierarchical staff, it designs different levels of salary structure and proportion.For senior managers, implemented with the length of the annual salary system of wages, set basic wages, jobs wages, performance pay, benefits unit to pay wages four of their function and role in the performance of wages, short-term incentive pay of 30%, Long-term incentive pay 70%, long-term incentive pay based on performance or term goal of realizing the extent of batches. For middle managers, implement the team performance-based incentive pay, the same set of basic wages, Status wages, performance pay, benefits wage unit, in the performance of wages to personal performance-based incentives, accounted for 30% of wages to team performance-based incentive pay accounted for 70% for the grassroots workers, to implement. Individual performance-based incentive wages, which the production staff, implementation of incentive wage system performance piece, set basic wages, the standard production incentive wages, over-production incentive wages, welfare wage unit. the sales staff, implementation of incentive commissions wage system, set the basic wage, business commission, bonuses, wage benefits unit. Meanwhile, it invents scientific and dynamic salary increasing system, so that the small and medium sized enterprise salary level could dynamic growth reasonably.In the study of design, uses Analytical Hierarchy Process (AHP), the Delphi method and other methods. What’s more, the inspiring salary system has applied to JF company and have made studying of the application, combines the theory and practice, qualitative and quantitative, it can be said to some extent, to enrich the content of salary distribution system, and to provide an insight and reasonable salary system theory for the small and medium sized enterprises in our country.更多还原