I
摘 要
随着我国市场经济体制的建立和不断发展完善，为数众多的中小企业也面临
着越来越多的市场竞争，这种企业间竞争归根到底是人才获取和使用方面的竞
争，如何通过人力资源开发与管理帮助企业获取核心竞争优势已成为企业人力资
源管理工作的重要使命。拥有丰富人力资本的各级各类管理人员作为中小企业人
力资源的重要组成部分，他们的能力水平、敬业状况以及实际的工作绩效已成为
影响企业经营管理的重要因素。中小企业多处于企业生命周期的早期阶段，对人
才——尤其是优秀管理人才的需求更加强烈，因此，对优秀管理人才的选、用、
育、留便成为中小企业人力资源管理的重要任务。而在培育员工忠诚度、吸引和
留住员工方面，薪酬体系的设计与优化具有着不可替代的重要作用。因此，中小
企业有必要针对管理人员设计一套科学合理的薪酬体系，给予各级各类管理人员
公平合理的薪资报酬，最大限度的激发他们的工作热情，以推动中小企业进一步
发展。

基于此，本文运用理论与实证相结合的研究方法，在对研究背景和意义以及
研究思路和创新点等基本问题进行简要说明的基础上，详细阐述了中小企业及其
经营管理特点，薪酬管理的基本理论，管理人员的层级划分、工作特点及其薪酬
管理以及绩效管理的相关理论；其次，重点剖析了当前我国中小企业管理人员薪
酬体系存在的诸多弊端和不足，并探讨了相应的优化设计思路和具体举措；最后，
本文以永成机械（鞍山）公司为例，运用访谈和问卷相结合的方法，对该公司管
理人员的薪酬体系进行了系统诊断和评价，在把握准问题的基础上，运用现代企
业薪酬管理理论，对该公司管理人员薪酬体系进行了优化设计，制定了以战略为
导向、以工作评价和薪酬调查为基础，水平适当、构成合理、手段丰富，且兼具
公平性和竞争性的管理人员薪酬体系。

关键词：中小企业；管理人员；薪酬体系；永成机械公司Abstract
II
Abstract
With the establishment and development of market economy system in China , a
large number of small and medium enterprises are facing more and more competition
in the market.In the final analysis, the competition among enterprises is talent
acquisition and its effective use.How to help enterprises gain the core competitive
advantage through human resources development and management has become an
important mission of the enterprise human resources management.As an important
part of the small and medium-sized enterprise,all managers which have rich human
capital,become an important factor in enterprise management,because of their ability
level,work status and the actual job performance.In the early stages of the enterprise
life cycle,the SMEs need talent particularly-especially outstanding management
personnel.Therefore, the selection, use, training and retention of the outstanding
management talent have become an important task of human resource management of
SMEs.But in the cultivation of employee loyalty, attracting and retaining staff, design
and optimization of salary system has an irreplaceable role.Therefore, SMEs need a
set of scientific and reasonable salary system for managers,which can give them fair
and reasonable remuneration, arouse their working enthusiasm maximally, promote
the further development of SMEs.
Based on this, the paper uses the theory and empirical research methods, firstly
introduces the basic problems of the research background, significance and research
ideas and innovations briefly, then elaborates the SMEs and their management
characteristics, the basic theory of compensation management, and also managers of
the classification, their characteristics and compensation management and
performance management theory.Secondly, the paper analysis the disadvantages of the
current compensation management of our country SMEs, and discusses the design
ideas and specific measures corresponding.Finally, using the method of interview and
questionnaire,the paper takes Yongcheng machinery (Anshan) Company as an
example, diagnoses and evaluates the company management personnel salary
system,then based on modern compensation enterprise management theory, the paper
designed an optimized manager compensation system,which is a strategic-oriented,
based on job evaluation and salary surveys, and has an appropriate level,reasonable
constitutes,and also has fair and competitive characteristics.
Key Words：SMEs, Management Personnel, Compensation system; Yongcheng
Machinery Company