步入21世纪，国家中央企业专业化进程进一步加快，逐步将专业运营管理职能上收，. 改革过程中，企业经历了组织体系、人力资源、作业流程等多方面的重组与再造。DX 公司是电信运营行业特大型国有上市公司，其广东分公司积极推进集约化运营改革，内 部审计集约化改革于2011年4月正式实施，成立的审计中心原市分公司审计中心划归中 心集中管理，将要面临内部独特的人员结构、原有制度流程的限制、全新运营模式的建 立等诸多问题。薪酬解决方案在行业内外、集团公司内都没有现成的案例可以模仿和借 鉴，需要企业自主创新与实践。 本文通过对人力资源、薪酬管理、企业机构重组等理论与实践经验研究，并重点分 析研究DX公司审计专业实际运营状况和机构改革前薪酬状况，遵循宽带薪酬、绩效薪 酬、激励理论等薪酬及激励相关理论，利用薪酬公平化等现代薪酬管理发展理念，重点 研究了员工绩效奖金，科学设置薪酬结构和构成，提高薪酬的公平性、激励性和竞争力 的目的，为DX公司广东分公司审计中心留住人才、持续发展提供帮助。 通过以上研究得出，企业正处在组织与人力资源转型阶段，正在积极推进全省集约 化运营的新型企业制度。第一，机构调整对薪酬方案设计具有重大影响，包括机构设计 中对薪酬的方向性规划；新建机构对人员管理的规划也会带来改变，如工作职责变化、 素质结构要求变化、岗位设置变化等。第二，在管理延续性和适应性的要求下，新建机 构人员的历史薪酬分配情况，对薪酬方案设计具有重要影响，必须深入了解并研究。第 三，员工对薪酬分配的期望与看法对薪酬设计同样有着重要影响，通过调查得到一贯表 现与近期业绩是普通认可的决定薪酬水平及其提升的因素，而薪酬体系的激励性是大家 一致提出需求。第四，从 DX 公司广东分公司审计中心的薪酬改革方案的设计过程来看， 设计薪酬体系所需运用的理论是一个综合性的理论体系，任何一种理论或这一理论的某 些杰出思想都不可能单方面地说明薪酬的激励问题。为吸引和留住人才，设计薪酬体系 必须要综合考虑薪酬政策延续性，并增强薪酬体系的激励性。薪酬体系的设计必须要充 分结合企业的实际，加以调查分析，才能有针对性地解决薪酬体系存在的问题。设计薪 酬体系，要根据员工需要具有多样性、结构性、发展性等特点，兼顾外在需求和内在需 求，从多方面加以满足，才能最大限度地调动他们的工作积极性，使他们奉献聪明才智， 推动社会的进步和经济的增长。 关键词，机构重组；人力资源管理；薪酬管理；激励机制II ABSTRACT Stepping into the 21 st century, as the progress of centralized management in central enterprises is accelerating, most of them gradually turn in their operation management function from municipal to provincial, and from provincial to the group in order to optimize the arrangement and productiveness of resource, and therefore to enhance their core competencies in the market especially in cross-domain. After five to ten years’ institutional reforms, some large state-owned enterprises had forged the operation mode of being centralized operated by the national or provincial corporations. During these reforms, companies of all levels and departments recombined and restructured their organizational systems, management concepts, human resource and operation procedures, etc. ChinaTelecom Corporation Limited, the super large state-owned listed company in the telecom operation industry, got much attention from the party and government, the industries and the capital market. As its biggest provincial company, Guangdong Branch plays an important part in implementing the group’s corporate strategy and accelerating the intensification reform. There are three crucial elements: First, how to survive and develop in the market; second, how to implement the transition in “business and service”, “network and technology”, as well as “organization and human resource”; third, reforming the enterprise institution of provincial intensive management with innovative corporate culture. Among all the lines to be reformed, the internal audit intensification is vital to risk management of the enterprise. The audit center established in the reforms is facing problems such as the unique personnel structure, limit of the existing system and process, as well as the establishment of brand new operation mode, etc, which need to be solved by independent innovation and practice without any well-worn case to copy or for reference through out the industry and the group. The compensation system, as one of the core subsystems in human resource, is crucial to the effectiveness of enterprise human resource management and has great impact on enterprise’s overall performance. It is challenging and significant to take advantage of compensation, which is double-edged, to assign the auditing and administration officers who has been through the institutional reforms and to stimulate their innovation thoughts and subjective initiative. As Guangdong Branch’s intensification reform of all lines is accelerating these years, personnel’s concept is changing. However, the auditing personnel are disquiet about the reform which is facing the problem of employee loss, especially the backbone auditors.III Aiming at the mentioned problem, this paper researches the existing operation status of audit department of Guangdong Branch, China Telecom Corporation Limited (hereinafter to be referred as Guangdong Branch) and designs the compensation management system for company’s institutional reform. Basing on the principles of Integrity salary, broad banding, performance-based pay, theories of wage, motivation, etc, and the modern compensation management concept of “pay fair”, complying economic pay and non-economic pay such as employees’ promotion channel, grading standards, basic compensation, reward compensation, allowance, welfare, etc, it intends to help the company build and improve the compensation system for its auditing center, offering a more fair, incentive and competitive compensation, and to scientifically establish the normative post management and evaluation system. With these solutions, Guangdong Branch can easily retain talents for sustainable growth. Key words:Restructuring, Human Resource Management,Compensation Management,Incentives1 目 录 摘要...........................................................................................................................................I ABSTRACT .............................................................................................................................. II 目 录........................................................................................................................................1 图表目录....................................................................................................................................3 第一章 绪论..............................................................................................................................5 1.1 选题背景与意义.......................................................................................................... 5 1.2 文献综述...................................................................................................................... 7 1.2.1 薪酬管理基础理论............................................................................................ 7 1.2.2 绩效和薪酬管理............................................................................................... 10 1.2.3 激励机制........................................................................................................... 10 1.2.4 福利管理........................................................................................................... 11 1.2.5 国有企业薪酬改革........................................................................................... 12 1.2.6 国有企业机构重组后薪酬管理....................................................................... 14 1.3 研究内容与方法........................................................................................................ 15 1.4 论文结构.................................................................................................................... 15 第二章 DX 公司人力资源管理现状与分析.........................................................................17 2.1 企业管理状况............................................................................................................ 17 2.1.1 企业简况........................................................................................................... 17 2.1.2 组织架构.......................................................................................................... 18 2.1.2.1 DX 公司广东公司组织结构 ......................................................................... 18 2.1.2.2 审计部、审计中心组织机构调整............................................................. 19 2.1.3 运营管理.......................................................................................................... 21 2.1.3.1 管理链条....................................................................................................... 21 2.1.3.2 运营模式....................................................................................................... 21 2.2 DX 公司薪酬管理现状 .............................................................................................. 22 2.2.1 薪酬构成.......................................................................................................... 22 2.2.2 薪酬标准.......................................................................................................... 23 2.2.3 绩效管理机制.................................................................................................. 26 2.3 审计人员人力资源状况............................................................................................ 26 2.3.1 人员分布.......................................................................................................... 26 2.3.2 专业结构........................................................................................................... 27 2.3.3 素质结构.......................................................................................................... 28 2.3.4 岗位级别分布.................................................................................................. 29 2.3.5 审计人员历史薪酬水平及管理状况分析...................................................... 30 2.3.6 人员特点........................................................................................................... 36 2.4 本章小结.................................................................................................................... 39 第三章 DX 公司薪酬管理诊断及分析.................................................................................40 3.1 机构重组对薪酬管理的影响分析............................................................................ 40 2 3.1.1 机构调整确定的薪酬配套指导意见............................................................... 40 3.1.2 机构调整涉及的薪酬变动因素....................................................................... 41 3.2 诊断方法设计............................................................................................................ 48 3.3 薪酬管理调查与分析................................................................................................ 48 3.3.1 调查问卷分析................................................................................................... 49 3.3.2 员工访谈（座谈）记录分析........................................................................... 53 3.4 薪酬体系设计难点分析............................................................................................ 54 3.4.1 人员结构复杂.................................................................................................. 54 3.4.2 地区差异巨大.................................................................................................. 54 3.4.3 人员异地办公.................................................................................................. 55 3.4.4 机构调整带来的各种不稳定因素.................................................................. 55 3.5 本章小结.................................................................................................................... 55 第四章 DX 公司审计中心薪酬方案设计.............................................................................57 4.1 薪酬方案设计目标及原则........................................................................................ 57 4.1.1 设计目标.......................................................................................................... 57 4.1.2 设计原则.......................................................................................................... 57 4.2 薪酬方案设计流程..................................................................................................... 58 4.3 设计薪酬策略............................................................................................................. 59 4.3.1 薪酬结构.......................................................................................................... 59 4.3.2 薪酬水平.......................................................................................................... 60 4.3.3 薪酬构成.......................................................................................................... 60 4.4 薪酬水平核定............................................................................................................. 60 4.4.1 特殊因素调查.................................................................................................. 60 4.4.2 薪酬水平核算.................................................................................................. 65 4.5 薪酬方案设计............................................................................................................ 66 4.5.1 基本薪酬........................................................................................................... 66 4.5.2 绩效奖金........................................................................................................... 66 4.5.3 福利.................................................................................................................74 4.5.4 其它特殊情况处理.........................................................................................75 4.6 薪酬方案执行与调整................................................................................................ 75 4.6.1 薪酬方案执行计划.......................................................................................... 75 4.6.2 薪酬方案调整机制.......................................................................................... 76 4.6.3 薪酬方案的不足与展望................................................................................... 76 4.7 本章小结.................................................................................................................... 78 结 论........................................................................................................................................79