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2020年山西民营企业薪酬管理方案设计研究DOC_硕士论文

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民营企业是我国社会主义市场经济的重要微观基础,改革开放 30 多年来,山西民营企业 的发展取得了巨大成就。但是,山西民营企业在薪酬管理过程中,薪酬方案的设计缺乏科学 性,注重外在薪酬,忽视内在薪酬,员工福利体系不完善,员工薪酬没有与绩效真正挂钩。 这些都是山西民营企业目前薪酬管理面临的困境,一方面导致了企业人才的大量流失,另一 方面使得企业薪酬成本增加。因此,深入研究民营企业薪酬管理、对传统的薪酬管理方案进 行创新无论对民营企业的发展还是对山西经济的发展都具有重要的理论价值和现实意义。 本文采用定性与定量相结合研究的方法。通过收集统计年鉴相关数据,对山西民营企业 薪酬总体水平进行分析,并且把薪酬总体水平与其他省份做了比较,还分析了各行业之间薪 酬水平的差异;发放并回收 135 份调查问卷,对山西省民营企业员工的薪酬及福利构成情况、 薪酬公平性及员工满意度进行统计分析,发现山西民营企业薪酬管理存在员工薪酬、福利结 构单一,企业薪酬方案设计缺乏科学性,员工薪酬与绩效不挂钩,员工满意度低等问题;运 用 spss16.0 统计分析软件对山西高管人员薪酬与绩效相关性进行分析,得出高管薪酬与绩效 水平不相关的结论。在实证研究的基础上,分析了产生问题的深层次原因,构建了企业薪酬 计量模型,设计出山西民营企业薪酬管理方案,包括基本工资、绩效工资、加班工资、福利 的设计。最后阐述了企业实施薪酬方案应该采取的措施,包括建立开放的薪酬制度、塑造良 好的企业文化、注重薪酬支付艺术、加强信息技术建设等。本文通过薪酬计量模型的构建、 薪酬方案的设计,旨在为山西民营企业薪酬管理工作提供一定的理论依据。 【关键词】薪酬管理 民营企业 薪酬方案 设计4 Abstract Private enterprise is an important micro-foundation of Chinese social market economy. For over 30 years of opening up, great progress have taken place in private enterprises in Shanxi province. However, in the process of the compensation management, The design of the compensation management programs is lack of scientific; focus on “external pay” and neglect “inherent pay”; The employee benefits system is imperfect; The salaries do not truly linked to the performance. This problem is the most important thing which makes our private enterprises’ pay management has great trouble. On the one hand,it lead to huge loss of business professionals, on the other hand, it increased the costs for the companies. Therefore, we should in-depth study and innovate on the traditional compensation management programs, it has important theoretical and practical significance to development of Shanxi’ economic. This article using qualitative and quantitative research methods. Firstly, according to collect the relevant data of the Statistical Yearbook, It analysised the overall level of private enterprises and compared with other provinces, in addition, it also researched pay levels between the various sectors differences. Secondly, It analysised the composition of the salaries and benefits, Pay fairness and employee’ satisfaction. In the result, It found that the salaries and benefits structure is single, the design lack of scientific, the compensation and performance is not linked and the low satisfaction of the employee in the private enterprises. Thirdly, To use SPSS 16.0 analysis the correlation of compensation and performance and the conclusion is unrelated. On the basis of empirical research, it analysis the reasons of this problem. Then, Build a corporate salary econometric model and designed a compensation management programs which include basic salary, performance pay, overtime pay and benefits for Shanxi private enterprises. Finally, It described the implementation of the remuneration package should take measures, which include build an open pay system, create a good corporate culture, pay attention to the Pay art and strengthen the IT construction. This article is aimed to provide a theoretical for Shanxi private enterprises. 【Key Words】Compensation management Private enterprise Compensation program Design5 目录 学位论文原创性声明....................................................................... 1 学位论文版权使用授权书................................................................... 2 摘要..................................................................................... 3 Abstract................................................................................. 4 1 导论................................................................................. 1 1.1 选题依据及意义................................................................. 1 1.2 国内外研究状况................................................................. 2 1.2.1 国外企业薪酬管理理论发展脉络综述 .......................................... 2 1.2.2 国内民营企业薪酬管理问题综述 .............................................. 6 1.3 本文研究方法................................................................... 8 1.4 本文创新....................................................................... 8 2 我国企业薪酬管理制度演进及发展趋势 ................................................... 9 2.1 薪酬管理概述................................................................... 9 2.1.1 薪酬的概念及构成 .......................................................... 9 2.1.2 薪酬管理的概念及影响因素 ................................................. 10 2.2 我国企业薪酬管理制度的演变及发展趋势 .......................................... 12 2.2.1 我国企业薪酬制度的演变 ................................................... 12 2.2.2 企业薪酬管理制度的发展趋势 ............................................... 14 3 山西民营企业薪酬管理现状及问题的实证研究 ............................................ 16 3.1 山西民营企业发展现状 .......................................................... 16 3.1.1 民营企业概念辨析 ......................................................... 16 3.1.2 山西民营企业发展现状 ..................................................... 17 3.2 山西民营企业薪酬管理现状实证研究 .............................................. 18 3.2.1 山西民营企业薪酬总体水平分析 ............................................. 18 3.2.2 山西民营企业员工薪酬及公平性分析 ......................................... 23 3.2.3 山西民营企业高管薪酬与绩效相关性研究 ..................................... 26 3.3 山西民营企业薪酬管理存在的问题及产生原因 ...................................... 28 3.3.1 山西民营企业薪酬管理存在的问题 ........................................... 28 3.3.2 山西民营企业薪酬管理问题产生的深层次原因 ................................. 31 4 山西民营企业薪酬管理方案设计 ........................................................ 32 4.1 薪酬方案设计的基本原则 ........................................................ 32 4.2 企业薪酬计量模型的构建 ........................................................ 33 4.3 山西民营企业薪酬管理方案设计 .................................................. 34 4.3.1 基本工资的设计 ........................................................... 35 4.3.2 绩效工资的设计 ........................................................... 38 4.3.3 加班工资的设计 ........................................................... 40 4.3.4 福利薪酬的设计 ........................................................... 40 5 山西民营企业薪酬管理方案的实施对策 .................................................. 43 5.1 建立开放的企业薪酬制度 ........................................................ 43 5.2 塑造良好的企业文化 ............................................................ 43 5.3 将“内在薪酬”作为创新的重要领域 .............................................. 43 5.4 增强薪酬支付的艺术性 .......................................................... 44 5.5 采用信息化的技术手段 .......................................................... 44 结论.................................................................................... 45