国有企业是国民经济的重要支柱，在经济全球化的大形势下，市场竞争日趋激烈， 深化国有企业改革势在必行。根据对中国旅游行业现状调研和投资前景深入分析，目 前我国旅游业已成为经济发展的重要部分和国民经济的战略性支柱产业，对国有性质 的旅游企业研究具有重要的现实意义。本文案例研究的主体 N 旅游公司是国有性质 的旅游服务企业，是北京某大型国有集团性企业的下属企业，该企业从事高端旅行服 务业务，2015 年集团将其作为经营管理改革的试点，推行新的薪酬管理制度，如何 改进形成科学有效的薪酬体系为企业吸引人才、留住人才是本文重点研究分析的内 容。本文运用了薪酬管理的相关理论以及分析了国内外薪酬实践案例，为 N 旅游公 司的薪酬体系优化设计奠定理论基础。本文的撰写分为五部分，理论与实践相结合， 介绍我国旅游服务行业普遍采用的薪酬管理模式以及存在的问题和弊端。分析 N 旅 游公司的成立、现有薪酬制度等。结合该企业的外在、内在因素，指出当前薪酬制度 的特点以及存在的不足，并对薪酬管理体系进行了优化设计。最后，站在旅游服务行 业的高度，指出旅游服务企业应建立战略性薪酬体系，以适应行业发展和公司经营战 略；进一步丰富薪酬管理组成内容，建立多元化的薪酬体系；绩效管理需与团队建设 相融合，实现公司、团队、个人利益最优化。本文是通过采取市场调研、重点走访等 手段，运用目前较为成熟的薪酬管理理论，深入系统地分析 N 旅游公司薪酬管理的 优势和不足，系统地设计了方案，进一步优化了该公司的薪酬体系，并根据研究结果， 进一步阐述了旅行服务企业薪酬管理需要强化的 3 个方面，为其他旅行服务企业薪酬 管理提供了思考和借鉴。 关键词，旅行服务 薪酬管理 绩效评价首都经济贸易大学硕士学位论文 N 旅游公司薪酬管理模式及优化对策研究 II Abstract State owned enterprises are the mainstay of the national economy. Under the circumstances of economic globalization, market competition is becoming increasingly fierce, development is the hard truth, then deepening the reform of state-owned enterprises is imperative. Based on the analysis of the status quo of China's tourism present situation and investment prospects from 2015 to 2019, now tourism has been the leading industry of China's economic development and the mainstay of the national economy. The object of the case in this paper，N Travel Service Co., Ltd. which is one of subordinate enterprises of one large state-owned enterprise group in Beijing, and mainly engage in high-end tourism services. In 2015，it was declared the first experiment in management reforms, and it will take the new salary management solutions. How to build scientific and effective salary system to attract talent for it’s enterprise is the content of this thesis. This paper consists of five parts，firstly，here are some problems and drawbacks of salary management mode in normal travel service company；secondly, salary building and management system of N Travel Service Co., Ltd. will be analyzed combined with internal and external factors, then the it’s scientific design of salary management will be put forward. Thirdly, it is pointed that strategic should be built in travel service ,so as to adapt to the development of the industry. Fourthly, the contents of salary management system should be enriched further, then to form diversified system. Lastly, a unique combination of team building and performance appraisal which can maximize profit of the company, team and individual will be pointed in the article. The data in the paper is obtained by market research and key visit. In this paper, mature salary management theory and method will be applied in analyzing advantages and disadvantages of the salary management system in N Travel Service Co., Ltd., and will be listed to optimize the salary system, after that, three aspects needed to strength in salary management of travel service will be summarized ,which is the experience and reference to other travel service companies. Key Words: Travel Service Salary Management Performance Appraisal首都经济贸易大学硕士学位论文 N 旅游公司薪酬管理模式及优化对策研究 III 目 录 1 引言..................................................................................................................... 1 1.1 选题的背景 ............................................................................................................... 1 1.2 研究的目的及方法 ................................................................................................... 2 1.3 基本概念界定与薪酬管理理论综述 ....................................................................... 2 1.3.1 工资决定理论 ....................................................................................................... 2 1.3.2 科学薪酬体系的构成 ........................................................................................... 3 1.4 论文结构 ................................................................................................................... 4 2 国内旅游行业薪酬管理现状................................................................................ 5 2.1 国内旅游行业从业人员知识结构和薪酬情况 ......................................................... 5 2.2 国内旅游行业采用的主要薪酬管理模式 ............................................................... 5 2.2.1 工资制 ................................................................................................................ 5 2.2.2 分成制 ................................................................................................................ 5 2.2.3 承包制 ................................................................................................................ 6 2.3 国内旅游行业薪酬管理存在的主要问题 ............................................................... 6 2.3.1 薪酬制度不合理 ................................................................................................... 6 2.3.2 薪酬结构不合理 ................................................................................................... 6 2.3.3 薪酬设计不科学 ................................................................................................... 6 2.3.4 薪酬存在不公性 .................................................................................................. 7 2.3.5 奖励行为缺乏激励价值 ...................................................................................... 7 2.3.6 福利政策不够灵活 .............................................................................................. 7 3 N 旅游公司薪酬管理模式 .................................................................................... 8 3.1 N 旅游公司基本情况................................................................................................ 8 3.1.1 N 旅游公司情况简介 ...................................................................................... 8 3.1.2 N 旅游公司经营战略 ........................................................................................ 9 3.2 N 旅游公司薪酬管理模式........................................................................................ 9 3.2.1 N 旅游公司员工薪酬方案 ................................................................................ 9 3.2.2 N 旅游公司高管薪酬方案 .............................................................................. 13 3.3 N 旅游公司薪酬管理模式优点.............................................................................. 14 3.3.1 薪酬体系基本健全 .......................................................................................... 14 3.3.2 各级责任比较明晰 .......................................................................................... 15 3.3.3 在一定程度上约束员工行为 .......................................................................... 15 3.3.4 福利保障相对健全 ............................................................................................. 16 3.4 N 旅游公司薪酬管理模式不足 ............................................................................ 16首都经济贸易大学硕士学位论文 N 旅游公司薪酬管理模式及优化对策研究 IV 3.4.1 评价指标过于单一 .......................................................................................... 16 3.4.2 考评项目笼统模糊 .......................................................................................... 16 3.4.3 薪酬结构缺乏有效激励 .................................................................................. 17 4 N 旅游公司薪酬管理体系优化方案........................................................................ 18 4.1 N 旅游公司薪酬体系优化设计原则与总体思路.................................................. 18 4.1.1N 旅游公司薪酬体系优化设计的原则 .............................................................. 18 4.1.2 N 旅游公司薪酬体系优化设计理论依据与总体思路 ..................................... 19 4.2 技能薪酬的优化设计 ............................................................................................. 20 4.3 绩效薪酬优化设计 ................................................................................................. 21 4.3.1 调整细化考评项目 .......................................................................................... 21 4.3.2 引入平衡计分卡进行绩效考评 ......................................................................... 22 4.3.3 增设绩效加薪 ..................................................................................................... 23 4.3.4 建立战略性薪酬储备金 .................................................................................... 23 4.4 长期激励制度的优化设计 ..................................................................................... 23 5 案例启示................................................................................................................ 25 5.1 旅游企业应建立战略性薪酬体系 ......................................................................... 25 5.2 旅游企业应建立多元化的薪酬体系 ..................................................................... 26 5.3 旅游企业绩效管理需与团队建设相融合 ............................................................. 27