丰趣公司是一家基于移动互联网的游戏开发公司，随着市场竞争的加剧，招 聘合适的人才越来越困难。一些中大型公司通过提高待遇等各种方式挖人，造成 丰趣公司人员的稳定性变差。丰趣公司同时发现，一些重要员工报怨薪酬激励方 案不合理，抱怨公司待遇同外面相比有一定的差距。针对上述问题，我们对丰趣 公司关键员工的激励方案进行梳理、重建，使关键员工能发挥出其最大的能动性， 防止他们流失，进而再去吸引更好的关键人才。 论文首先阐明了研究的背景与意义，提出了研究的内容和方法。接着阐述了 相关的理论基础。然后对关键员工进行了定义，分析了丰趣公司关键员工激励的 现有状况、存在问题及其原因分析。为了解决上述问题，我们制定了激励要达到 的目标、要遵循的原则。 论文接着对奖金池激励方案的内容、步骤进行总体描述，是将无上下限限制 的现代 EVA 红利计划与平衡计分卡相结合，面向公司关键员工，设立红利奖金 池，将当年的红利奖金分期发放。为了调动管理层的主观能动性，实行管理层自 主决策。然后阐述了激励方案的具体分析和操作，包括：奖金的计算，采用更准 确、更真实的 EVA 财务考核指标，采用激励效果成本比率更好的现代 EVA 红利 计划，采用更全面、更长期的 BSC 综合考核指标；奖金池的构建，采用促进长 期业绩发展的红利奖金池方案，取消红利上下限制使激励在全区间有效；奖金的 发放，采用红利面向关键员工来优化激励方案对公司员工的渗透度；关键员工的 精神层面，采用自主决策来调动管理层的主观能动性。 最后，为了激励方案的顺利推进实施，我们提供了多方位的保障，并对其进 行持续的评估和改进。另外，我们还提及了激励方案存在的一些局限性。 关键词：丰趣公司，关键员工，奖金池方案MBA 学位论文 作者：梁宇翀 互联网丰趣公司关键员工奖金池激励方案设计 II THE INCENTIVE PROGRAM OF BONUS POOL DESIGNED FOR KEY EMPLOYEES OF THE INTERNET COMPANY FENGQU Abstract FengQu is a company of mobile game development based on mobile Internet. With the fierce market competition, it is more and more difficult for enterprises to recruit qualified talents. Some big and middle-sized companies then try to attract the talents from their competitors through all the kinds of methods available to them, such as increasing salary and offering better fringe benefits. As a result, FengQu finds that its personnel stability is deteriorating. In the meanwhile, the company also finds that some of its key employees complain about unreasonable incentive compensation program and show their dissatisfaction with their less generous compensation compared with other companies. For solving these problems, we examine and reconstruct FengQu’s incentive program for its key employees in order to have them play their maxim initiative, to avoid their outflow and then to attract more talents from its competition. In the beginning, this thesis clarifies the background and significance of research, and presents the research content and methods. Then it describes relevant theories on which the research is based. And then it defines the key employees and analyzes the present situation of Fengqu’s incentive program for the key employees, the program’s problems and their causes. To solve these problems, we set up the goal for the incentive program to achieve and the principles to follow. In its main part, this thesis first describes the design and steps of the incentive program of bonus pool, which is the combination of the modern EVA dividend plan without upper and lower limits and the balanced score card assessment. According to this program designed for the key employees of the company, a bonus pool is established and the yearly dividend and bonus for them will be distributed in installments. The management is allowed to make their own decision independently for mobilizing their initiative. The thesis then explains in details the analyses andMBA 学位论文 作者：梁宇翀 互联网丰趣公司关键员工奖金池激励方案设计 III operations of our incentive program. On the calculation of bonuses, the evaluation index of EVA is more precise, more authentic and more flexible and the adoption of modern EVA dividend plan improves the ratio of effect and cost of the incentive. When the balanced scorecard card of multiple parallel indices is used, the assessment is more comprehensive, for this method takes into consideration sounder and longer development of the company. On the construction of bonus pool, the management is exhorted to pay attention to the durable potential of the enterprise thanks to the establishment of bonus pool, and the incentive for the management can achieve its full potential due to the dividend plan without upper and lower limits. On the distribution of bonuses, the permeability of the optimized incentive program including the dividend available to the key employees. On the spiritual aspects of key employees, the management’s initiative mobilized by their privilege of making their own decision independently. At last, we provide the incentive program with multidimensional supports, continuous assessment and improvement in order to guarantee its smooth implementation. In addition, we also mention some of the limitations existing in the incentive program. Keywords: FengQu company, key employees, bonus pool programMBA 学位论文 作者：梁宇翀 互联网丰趣公司关键员工奖金池激励方案设计 IV 目 录 中文摘要.....................................................................................................I ABSTRACT ..............................................................................................II 第一章 引言.............................................................................................1 1.1 研究的背景与意义 ..........................................................................................1 1.2 研究的内容和方法 ..........................................................................................2 第二章 文献综述与相关理论基础........................................................6 2.1 文献综述 ..........................................................................................................6 2.2 需求层次理论 ..................................................................................................8 2.3 ERG 理论 ...........................................................................................................9 2.4 双因素理论 ....................................................................................................10 2.5 公平理论 ........................................................................................................12 第三章 丰趣公司关键员工激励现状的评价......................................14 3.1 关键员工的定义 ............................................................................................14 3.2 所处行业与关键员工的特点 ........................................................................15 3.2.1 丰趣公司所处行业的主要特点 ................................................................15 3.2.2 丰趣公司关键员工的主要特点 ................................................................17 3.3 丰趣公司关键员工激励现状的调查 ............................................................18 3.4 关键员工激励现状存在的问题及其原因分析 ............................................19 第四章 丰趣公司关键员工奖金池激励方案的设计..........................21 4.1 关键员工激励的目标和原则 ........................................................................21 4.2 奖金池激励方案的总体描述 ........................................................................22 4.3 奖金池激励方案的具体分析和操作 ............................................................25 4.3.1 奖金的计算 ................................................................................................25 4.3.2 奖金池的构建 ............................................................................................36MBA 学位论文 作者：梁宇翀 互联网丰趣公司关键员工奖金池激励方案设计 V 4.3.3 奖金的发放 ................................................................................................39 4.3.4 管理层自主决策 ........................................................................................41 第五章 丰趣公司关键员工奖金池激励方案的实施..........................44 5.1 优化方案实施准备工作.................................................................................44 5.1.1 组织结构保障 ............................................................................................44 5.1.2 制度流程保障 ............................................................................................44 5.1.3 宣传培训保障 ............................................................................................45 5.2 后续评价与改进完善 ....................................................................................45 5.2.1 EVA 的局限性 .............................................................................................45 5.2.2 BSC 的局限性 .............................................................................................46 5.2.3 外部环境的影响 ........................................................................................46 第六章 结论...........................................................................................47 6.1 主要结论 ........................................................................................................47 6.2 展望 ................................................................................................................47