建立具有对外竞争性、对内公平合理、对员工具有激励性、科学规范的薪酬 激励方案，一方面对实现公司战略性绩效目标有重要意义，另一方面提升员工的 敬业程度，不断发掘人力资本的潜能、提升员工的行动的主动性与责任感、不断 构建组织的关键资源能力，最终全面实现组织短、中、长期的战略目标的达成， 具有举足轻重的现实意义。卓越集团是国内的商业地产标杆，过去的成功主要源 于在大型商业及住宅综合性地产的领先地位，近年来，随着企业“商住并举、货 如轮转”的转型模式及“一轴两翼”的战略方向的清晰，企业在薪酬激励方面存 在的问题日益突出，严重制约了卓越集团对地产跨行业的高素质人才的吸引、对 现有的高绩效员工的激励能力弱、对高潜力员工的发展不具备牵引作用，最终会 影响卓越集团的未来“五年实现三个五百亿”的战略目标，即销售五百亿，持有 物业五百亿，管理资产五百亿的目标的达成。因此，现阶段对卓越集团的薪酬激 励方案进行优化，是紧迫的、重要的、前瞻性的。 本文包括了企业的发展现状、研究此案例的价值、需要的研究方法、实践案 例等内容，详细概述了全球最前沿的人力资源理论、地产行业最前沿的薪酬激励 标杆实践、成熟的工具与方法，详细研究了影响薪酬设计的环境因素、需要考虑 的员工因素，并进行了总结分析，同时，结合基础的理论与方法，首先研讨企业 的战略目标，确定未来三年的战略重点，梳理出薪酬激励的策略，对卓越集团薪 酬管理的现状进行内外部调研（包括高管访谈、资料调研、标杆研讨），研讨现 有薪酬激励方案中存在的突出问题，并挖掘核心的根因，基于未来三年的战略目 标，锚定战略重点，分解薪酬战略，按照薪酬策略、岗位分析、岗位价值评估、 薪酬行业数据调研、确定薪酬结构策略与薪酬水平策略的步骤，基于卓越集团各 利润中心的竞争策略，结合不同业务版块的价值实现的特点，进行现有方案的优 化，设计了岗位工资、技能工资、季度绩效工资、专项奖金、补贴、年终奖金六 大薪酬结构，确立了基于岗位价值、员工业绩贡献、个人能力及行业薪酬数据调 研为基础，优化现有的薪酬激励方案。同时很重要的是，虽然是薪酬激励的优化 项目，但也是组织变革，为了确保本次薪酬激励方案优化项目最终能落地执行， 需要构建战略性绩效管理体系与薪酬联动实现有效激励、建立薪酬总额管控体系 实现激励的合理性、打造的“鼓励奋斗、宽容失败”的组织文化三个方面提出了 保障项目落地的辅助措施。 本文旨在研究在当前不确定的宏观环境下，房地产行业正经历着前所未有的MBA 学位论文作者：温鉴 卓越集团员工薪酬激励方案设计研究 II 转型变革，一线标杆房企纷纷布局新行业的跨界与新方向的转型，以期在地产行 业进入白银时代仍能够持续实现盈利，因此建立具有激励性、竞争性、公平性的 薪酬激励方案对企业能够持续“赢”具有可参考的价值，研究和探讨这些问题不 仅对卓越集团的现在持续赢、未来如何更巨大的赢具有重要意义，同时，也能为 其他企业给予参考。 关键词：卓越集团；薪酬；薪酬激励方案；薪酬设计MBA 学位论文作者：温鉴 卓越集团员工薪酬激励方案设计研究 III Abstract To establish a foreign competition, the incentive for employees, fair and reasonable, scientific and standardized salary incentive scheme, on the one hand is of great significance to the company's strategic performance goals, enhance employee engagement on the other hand, the key resources initiative and responsibilityto explore thepotentialof human capitalto enhance their sense of action the construction, organization, organization, eventually realizing the short and long-term strategic goals to achieve, is practical significant. Excellence group is the domestic commercial real estate benchmark, the main source of past success in a leading position in the large commercial and residential comprehensive real estate in recent years, along with the strategic direction of enterprise , and commercial goods and the transformation of the mode of one axis two wings clear, enterprise in salary incentive problem increasingly prominent, seriously restrict the high-quality talent excellence group cross industry of real estate, to attract high performance employees of the existing incentive ability, development of high potential employees do not have traction, will ultimately affect the future of excellence five years to achieve three fifty billion strategic objectives, namely fifty billion of sales, property holding fifty billion, to reach fifty billion of the target's assets management. Therefore, it is urgent, important and forward-looking to optimize the salary incentive scheme of the group of excellence at this stage. In this paper, including the development of enterprises, the need to study this case value, research methods, practices and other content, a detailed overview of the world's most advanced human resource theory, the real estate industry to the forefront of salary incentive benchmarking practice, mature tools and methods to study the effects of compensation design with environmental factors and needs of employees the factors to consider, and has carried on the summary analysis, at the same time, combined with the theory and method foundation, firstly study the enterprise's strategic goals, determine the strategic focus of the next three years, sort out the salary incentive strategy, the internal and external research status of excellence group salary management (including interviews, data analysis, benchmarking study). The outstanding problems exist in the incentive scheme on current compensation, and mining the core root cause, strategic objectives for the next three years based on the anchor strategy The key, according to the decomposition of the compensation strategy, compensation strategy, job analysis, job evaluation, salary data research, determine salary structure and salary level strategy strategy process, outstanding group of the profit center based on competitive strategy, combined with the characteristics of different business sectors to realize the value, optimize the existing schemes, the design of salary, skill salary, performance salary, bonus, quarterly special allowance, year-end bonus six salary structure, establish the valueMBA 学位论文作者：温鉴 卓越集团员工薪酬激励方案设计研究 IV of jobs, employee contributions, personal ability and performance based salary data industry research as the foundation, to optimize the existing salary incentive scheme. It is also important to note that although the project is to optimize the salary incentive, but also organizational change, in order to ensure that the compensation incentive system optimization project will implement, need to build a strategic performance management system and salary linkage to achieve effective incentives, establish the total compensation control system to realize the rationality and incentive to create a encourage the struggle and tolerance the failure of organizational culture three aspects put forward the auxiliary measures to guarantee the project landing. This study focuses on the current macro environment of uncertainty, the real estate industry is experiencingthe transformation ofa benchmark ofhousing prices transformation hitherto unknown, have the layout of cross-border new industries and new directions, in order to enter the silver age in the real estate industry still can continue to achieve profitability, therefore to establish an incentive, competition, fairness the salary incentive scheme of enterprises continue to win has a reference value to study these problems not only for the outstanding group now and win, is of great significance, how the future more big win at the same time, can also give reference to other enterprises. Key words: the Zhuo Yue of K Group；compensation；compensation system； compensation designMBA 学位论文作者：温鉴 卓越集团员工薪酬激励方案设计研究 目录 一、引言 ................................................1 （一） 研究背景 ............................................... 1 （二） 研究意义 ............................................... 2 （三） 研究方法、研究内容与框架 ............................... 3 二、相关理论综述 ........................................5 （一） 薪酬概述 ............................................... 5 （二） 影响因素 ............................................... 7 （三） 薪酬激励设计的基本模式 ................................ 11 三、卓越集团的员工薪酬激励方案现状......................14 （一） 卓越集团的基本情况 .................................... 14 （二） 卓越集团的员工薪酬激励现状 ............................ 17 四、卓越集团的员工薪酬激励方案..........................26 （一） 目的、原则和技术路线 .................................. 26 （二） 卓越集团的员工薪酬激励方案设计 ........................ 28 五、卓越集团的员工薪酬激励方案设计的保障措施 ............45 （一） 构建卓越集团战略性绩效管理体系 ........................ 45 （二） 建立薪酬总成本的管控机制 .............................. 46 （三） 打造以奋斗者为本的企业价值观 .......................... 47 六、结论与展望 .........................................48 （一） 结论 .................................................. 48 （二） 展望 .................................................. 49