摘要摘要
近年来，我国的经济发展进入了“新常态”时期，各类企业纷纷转型谋
出路。在公司发展战略调整的时期，人力资源必然会成为企业生存和发展的
关键性资源。在怎样有效的吸引人才、保留人才和激励人才方面，薪酬管理
发挥了重要的作用。那么，如何设计一套适合企业当前发展的、科学合理的
薪酬制度，对企业的经营运作和人力资源的管理都有着及其重要的意义

A 企业的前身隶属于世界 500 强的翠丰集团，1996 年进入中国，发展势
头一直不错，鼎盛时期在全国直辖市及各省会城市一共拥有60多家连锁门店，
主要从事装饰建材零售和家庭装修装潢业务。从 2008 年开始，由于市场的变
化和公司高层战略决策的失误，公司的发展呈现水土不服，企业开始连年亏
损。从 2009 年-2013 年，A 企业藉由母公司的资金支持，尝试了许多扭亏为
盈的战略方法，比如“T”店计划、Vivid Homes、装修业务整合等，但结果
都不理想。2013 年 8 月，公司高层在没有经过广泛讨论的情况下，强行颁布
并推行了涉及全体员工的新的奖金制度。该制度变相地降低了员工尤其是装
潢中心员工的收入，由此引起了全国范围内长达一个月的罢工，经营业绩大
受影响。2014 年底，在持续多年的亏损后，母公司将中国业务 70%的股份出
售给了国内一家知名的零售民营企业

新的形势下，新东家提出了“拥抱互联网，多业务发展”的战略，并在
企业内部从上而下进行一系列涉及组织架构、营运、财务、市场、人力资源
等的改革。在此背景下，原来延续多年的一套薪酬制度已经远远不能满足企
业的发展要求。薪酬体系单一、层级不分明、奖金制度缺乏竞争力、内部公
平性不足，“多劳少得”、“少劳多得”现象突出，完全不能有效激励员工，导
致员工大量流失，严重影响了企业的转型发展。那么，怎样设计和建立一整
套适合与当前企业发展相契合的、科学合理的、兼顾公平的并且以岗位为中
心的薪酬制度，尤其是新的奖金制度体系，成为了企业目前亟待解决的问题。A 企业薪酬制度优化设计针对 A 企业薪酬制度存在的问题，在充分考虑公司发展战略要求和实际情况
的前提下，运用薪酬相关理论，从组织架构、岗位分析和评价入手，对 A 企
业的薪酬制度结构进行优化设计，针对不同岗位设计增加新的薪酬制度，并
特别对奖金制度进行更新和优化。最后，对重新优化和设计后的薪酬制度进
行了实施与效果评估

本文通过对公司薪酬制度存在问题的研究，探讨符合零售建材行业及装
修公司实际及发展要求的薪酬制度体系，为国内类似的企业薪酬模式提供一
定的参考和借鉴意义

关键词：A 企业 薪酬制度 优化设计AbstractAbstract
As the economy of our country comes to the “New Normal” period recent
years, thousands of companies seek the way of transformation. During the
development strategy adjustment of a company, the human resources have become
a key issue for the survival and development of a company. Compensation
management system has played a very important role on how to attract, retain and
inspire employees. Consequently, designing and building up a compensation
system that allows the company to implement practical and scientific
compensation standards would be of paramount importance to manager talents and
improve operating efficiency.
An enterprise formerly belonged to the world&39;s top 500 Kingfisher Groups
and entered China in 1996. At the first ten years, its business situation was very
good。In the year of 2006, the total number of its chain stores mainly setting in the
big provincial capital cities was more than 60.The primary business of A enterprise
is retail of decoration building material and home decoration business. However,
from the year of 2008,due to the more intensive competition of the market and
company strategic mistakes, A enterprise operated at a loss in the following years.
From 2009 -2013, with the financial support from the parent company,A enterprise
tried a lot of turnaround strategy , such as T shop plan, Vivid Homes, decoration
business integration, all the effort was with no useness. In August 2013, a new
bonus plan concerned every employee was announced suddenly in the absence of
extensive discussion. This new bonus plan disguised to reduce the income of
employees, especially from the decoration center , which led to a month long strike
nationwide,.As a result of the strike ,the sales fell sharply. At the end of 2014, 70%
share of A enterprise was sold to a well-known domestic retail enterprise because
of years of losses .
Under the new situation, the new owner is executing a new developmentOptimal design of compensation system in A enterprisestrategy, which is “to embrace the Internet and do multi-business”. An internal
reform involving organizational structure remodeling、operating department、
finance、marketing、human resource and other functions has begun from the
headquarters to every local store. The defect of the existing compensation system
emerges against the backdrop of the ongoing reform and transformation. The
single compensation system, unclear grade, unattractive bonus plan and lack of
fairness, result in the loss of a large number of employees, seriously affected the
enterprise transformation and development. Then, how to design and build up a
remuneration system that allows the company to implement practical and scientific
compensation standards ,especially new bonus system, has become the current
problem to be solved urgently.
The thesis begins with basic compensation management theories and then
develops its arguments by elaborating the concepts of compensation、compensation
management and compensation structure, then describes in details about the basic
principle of bonus plan design and the different choices of bonus mode. All these
things be done aims to lay the theoretical foundation for the optimization design of
A enterprise&39;s compensation system. Then the thesis follows the analysis of the
current situation of the A enterprise of Chengdu company, including organizational
structure, personnel and the existing compensation system, and summarizes the
problems existing in the enterprise compensation system. The thesis ,which allows
for A enterprise’s strategy development needs and actual status, aims to optimize
its compensation system and provide a differentiated compensation
structure ,especially new bonus system to different employees by restructuring the
organizational structure, ananlyzing and evaluating job posts. In the end, it
assesses the implementation and effects of the new compensation system.
Through the research of compensation system, the thesis aims to explore the
practical and development requirements of the compensation system of retail of
decoration building material industry and home decoration
company .Meanwhile ,it may help standardize the compensation system for
domestic enterprises of similar pattern.
Keywords: A enterprise; Compensation system; Optimal design目 录目 录
1 绪论.......... 1
1.1 选题背景........ 1
1.2 研究目的及意义........ 3
1.3 研究内容及方法........ 4
1.3.1 研究内容 . 4
1.3.2 研究方法 . 4
1.4 本文的主要贡献........ 4
2 薪酬相关理论基础.......... 6
2.1 薪酬 .... 6
2.1.1 薪酬的概念及构成 .......... 6
2.1.2 薪酬的功能 .......... 8
2.2 薪酬管理...... 10
2.3 薪酬结构 ...... 10
2.4 奖金制度 ...... 12
2.4.1 奖金的分类 ........ 12
2.4.2 奖金设计的基本原理 .... 12
2.4.3 奖金模式的选择方法 .... 20
3 A 企业薪酬制度现状及存在的问题分析 ......... 24
3.1 A 企业成都公司概况........... 24
3.2 A 企业成都公司人员构成情况分析........... 25
3.3 公司薪酬制度现状.......