薪酬，重要性可以用“民以食为天”来形容，属于古老而年轻、广泛而深 入的问题，涉及方方面面，既有宏观的政策设计层面，也有微观的执行操作层 面，在整个公司管理工作中占有非常突出的地位。具体到个人，它既是个人付 出的回报，也是个人价值的体现，是公司对个人付出的肯定。从某种意义讲， 它体现个人奉献社会的程度、尺度，承载自我考量、作用考量、道德考量、未 来考量的预期。因此，既可体现为物质兑现，更可体现为公司管理的多元化肯 定，囊括精神归属、道德归属、价值归属等方面。积极有效的薪酬优化既可以 使公司持续发展的动力充分迸发、创造财富的源泉充分涌流，也可以充分凝聚 员工的战斗力、执行力和创新力，为公司的腾飞插上翅膀。薪酬优化是以人为 本、人性化管理的需要，更是公司做大做强做好做精的需要。所以，合法合规 合理合情和谐的薪酬优化是公司谋划未来、科学发展的战略选择。 LTF 公司作为一家外商投资的股份制纺织企业，经过多年的积累和发展， 已经成为一家发展相对比较快、规模相对比较大、信誉相对比较好的公司，在 带动地方经济发展、优化地区产业结构、解决社会人员就业方面发挥了突出作 用。近两年来，纺织行业竞争比较激烈、利润空间持续走低、行业优势不再突 出。LTF 公司长期以来一直注重对外开拓市场，注重在产品研发上下功夫、做 文章，在内部管理尤其是薪酬结构优化上一直投入精力不够。由此带来诸如人 心不稳、跳槽转岗等一系列负面问题。基于对经济形势、行业形势、公司形势 的认识和分析，眼睛向内，管理挖潜，革新现有薪酬制度，构建内有活力、外 有张力的薪酬体系，焕发公司员工的积极性、创造性，把人的潜力充分挖掘出 来，把人的能量充分凝聚以来，锻造公司的精神高地、价值领地、人才洼地， 已是 LTF 公司持续向好发展的不二选择。 本文从薪酬的一般理论入手，结合 LTF 公司的实际情况，运用定量结合定 性、定点结合定面、理论结合实际、高管结合员工等方法，进行深入剖析、深 度研究。在吃透行情、钻透理论、摸透实情的基础上，将薪酬的一般理论、一 般规则、一般方法贯穿其中，精心设计了 LTF 公司的薪酬优化方案。新的优化 方案更加贴近行情、更加贴近实际、更加贴近人本，实事求是地相应提出了一 系列保障措施。新的优化方案是对原有方案的扬弃，是公司开拓创新、与时俱 进的体现，是发展依靠人、发展为了人、发展成果共享的人本思想的贯彻，相 信对 LTF 公司的良性发展有直接推动作用、对同行业同类型的企业有示范借鉴 作用。 关键词，纺织公司 薪酬体系 薪酬优化 I Thesis Title Abstract Salaries, the importance of the Food to describe belong to the old and young, broad and deep, involving all aspects of both the macro level of policy design, micro-execution at the operational level management throughout the company occupies a very prominent position. Specific to the individual, it is the price it paid by the individual, the embodiment of personal values, is the affirmation of the company to pay for individuals. In a sense, it reflects a personal commitment to the extent of social scale, carrying self-consideration of the role of considerations, ethical considerations, expectations for future considerations. Therefore, both reflected as the material to be honored, and more reflect the diversification for the company's management is certainly encompasses the spirit of attribution, moral attribution of value attributable to other aspects. Both positive and effective remuneration optimization can make full burst of the momentum of sustainable development to create a source of wealth to flow to the fullest extent, the fighting capacity of the employees can also be fully condensed, execution and innovation for the company's take-off wings. Remuneration optimization is people-oriented, user-friendly management needs, the company bigger and stronger do need to do fine. Therefore, optimization of the legal compliance of fair and reasonable harmony pay the company to plan the future, the scientific development of a strategic choice. LTF as a foreign-invested joint-stock textile enterprises, after many years of accumulation and development, has become a development is relatively fast, relatively large scale, credibility is relatively good company, to promote local economic development, optimizing the regional industrial structure, to solve social workers, employment has played a prominent role. The past two years, the textile industry competition more fierce, profit margins continue to decline, the industry advantage is no longer outstanding. LTF has long been a focus on foreign market development, and focus on product research and development efforts, to make a fuss, especially in the internal management salary structure optimization has been putting in the effort is not enough. The resulting series of negative issues such as unstable people quit reorientation. Based on the economic situation, the situation of the industry, the company's situation awareness and analysis of the eye inward, tapping the potential management, restructuring the existing pay system, build dynamic, outside of the remuneration system of the tension, full of the enthusiasm of the staff of the company, creative, people Since the potential is fully tapped, the energy of the people are fully condensed, the spirit of forging the company's Highland value territory, personnel depression has is the the LTF company continues to improve the development of choice. From the remuneration of the general theory, this paper, combined with the the LTF company's actual situation, the use of qualitative quantitative, fixed combination of a fixed area, integrate theory with practice, executives combined with staff and other methods, in-depth analysis, depth of research. Thoroughly understand the market, to drill through the theory, find out about the truth on the basis of the II remuneration of the general theory, a general rule, the general method, which runs through well-designed the LTF remuneration optimization. The new optimization program closer to the market, more close to reality, closer to the people, seeking truth from facts and the corresponding proposed a series of safeguards. New optimization program is to abandon the original program, the company innovation, advancing with the embodiment of development depends on the development for people and the carrying out of the fruits of development shared thought, I believe the sound development of LTF company have a direct role in promoting the model reference, the same types of enterprises in the same industry. Keywords: textile company pay system remuneration optimization I 目 录 1 引言 ………………………………………………………………………………1 1.1 研究背景………………………………………………………………………1 1.1.1 行业背景…………………………………………………………………1 1.1.2 企业背景…………………………………………………………………2 1.2 研究目的与意义………………………………………………………………2 1.2.1 研究目的…………………………………………………………………3 1.2.2 研究意义…………………………………………………………………3 1.3 研究内容与方法………………………………………………………………5 1.3.1 研究内容…………………………………………………………………5 1.3.2 研究方法…………………………………………………………………6 1.4 国内外研究综述………………………………………………………………7 1.4.1 国外研究现状……………………………………………………………7 1.4.2 国内研究现状……………………………………………………………9 1.4.3 发展动态简况 …………………………………………………………11 1.5 本文可能的创新点 …………………………………………………………12 1.5.1 解决问题成效 …………………………………………………………12 1.5.2 研究问题思路 …………………………………………………………12 2 薪酬设计相关理论……………………………………………………………14 2.1 薪酬概念及相关理论 ………………………………………………………14 2.1.1 薪酬概念 ………………………………………………………………14 2.1.2 薪酬相关理论 …………………………………………………………14 2.2 薪酬体系主要构成及设计要求 ……………………………………………17 II 2.2.1 薪酬体系主要构成 ……………………………………………………17 2.2.2 薪酬体系设计原则 ……………………………………………………19 2.2.3 薪酬体系设计步骤 ……………………………………………………21 3 LTF 公司薪酬体系现状及存在问题分析…………………………………23 3.1 LTF 公司简介…………………………………………………………………23 3.1.1 LTF 公司规模概况………………………………………………………23 3.1.2 LTF 公司发展概况………………………………………………………23 3.1.3 LTF 公司组织概况………………………………………………………23 3.2 LTF 公司薪酬体系现状分析…………………………………………………24 3.2.1 LTF 公司人员状况分析…………………………………………………24 3.2.2 LTF 公司薪酬现状分析…………………………………………………27 3.3 LTF 公司薪酬体系存在的主要问题…………………………………………34 3.3.1 LTF 公司薪酬现状的基本认识…………………………………………34 3.3.2 LTF 公司薪酬问题的主要表现…………………………………………35 3.4 LTF 公司薪酬体系存在问题的原因分析……………………………………37 3.4.1 LTF 公司发展理念确立不当……………………………………………37 3.4.2 LTF 公司中坚群体把握不准……………………………………………38 3.4.3 LTF 公司激励设计针对不强……………………………………………38 3.4.4 LTF 公司内在动力整合不足……………………………………………39 4 LTF 公司薪酬体系优化方案…………………………………………………40 4.1 LTF 公司薪酬方案优化的战略框架…………………………………………40 4.1.1 LTF 公司薪酬方案优化的总体理念……………………………………40 4.1.2 LTF 公司薪酬方案优化的模式依据 …………………………………42 4.1.3 LTF 公司薪酬方案优化的基本过程 …………………………………43 III 4.2 LTF 公司薪酬方案优化的具体内容…………………………………………46 4.2.1 LTF 公司薪酬的层级确定………………………………………………46 4.2.2 LTF 公司薪酬的水平确定………………………………………………48 4.2.3 LTF 公司薪酬的结构确定………………………………………………51 4.2.4 LTF 公司薪酬的内容确定………………………………………………52 4.3 LTF 公司薪酬方案优化的评估总结…………………………………………58 4.3.1 LTF 公司薪酬方案优化的心得总结……………………………………58 4.3.2 LTF 公司薪酬方案优化的优点总结……………………………………59 4.3.3 LTF 公司薪酬方案优化的不足总结……………………………………60 5LTF公司薪酬体系的实施和保障……………………………………………62 5.1 LTF 公司薪酬方案优化的战略层面保障……………………………………62 5.1.1 实施公司文化战略，打造共同价值观 ………………………………62 5.1.2 实施公司人才战略，打造科学人才观 ………………………………63 5.1.3 实施公司管理战略，打造绩效激励观 ………………………………63 5.1.4 实施公司开发战略，打造职业生涯观 ………………………………64 5.2 LTF 公司薪酬方案优化的制度层面保障……………………………………65 5.2.1 LTF 公司薪酬方案优化的沟通协调制度保障…………………………65 5.2.2 LTF 公司薪酬方案优化的成本控制制度保障…………………………66 5.2.3 LTF 公司薪酬方案优化的绩效考核制度保障…………………………66 5.2.4 LTF 公司薪酬方案优化的自我完善制度保障…………………………67 5.3 LTF 公司薪酬方案优化的细节层面保障……………………………………68 5.3.1 LTF 公司薪酬方案优化的实施基础细节保障…………………………68 5.3.2 LTF 公司薪酬方案优化的实施前期细节保障…………………………68 5.3.3 LTF 公司薪酬方案优化的实施中期细节保障…………………………69 IV 5.3.4 LTF 公司薪酬方案优化的实施后期细节保障…………………………70 6 结束语……………………………………………………………………………71