新冠肺炎疫情全球化蔓延的当下，中国制造业也正面临转型升级的艰难时刻。汽车 企业的薪酬结构将不再单纯作为控制人工成本的工具，需要加大关注薪酬增长带来的劳 动生产率的提高，并将其作为战略工具以应对经济大衰退的经营风险。S公司是一家生 产汽车座椅为主的在华日本独资制造型企业。从2016年以来企业就呈现出劳动力成本 增长与净利润增长趋势不匹配的现象。净利润增长速度的放缓与劳动力成本逐年持续高 涨形成鲜明的对比，对企业生产效益的下降形同雪上加霜。什么原因造成S公司的薪酬 结构既没有较好地控制人工成本，也无法刺激企业生产率的提高，将成为企业经营者迫 切关注的问题。 本文以S公司中方员工薪酬结构为研究对象。首先，通过大量国内外核心文献的查 阅与汽车行业标杆薪酬管理实践的研究，为S公司薪酬结构的诊断及优化提供了坚实的 理论基础与实践参考。其次，介绍了S公司概况及薪酬现状，并明确提出劳动力成本增 长与企业净利润增长趋势不匹配的问题。阐述了这个问题与薪酬结构的紧密关系，及其 可能对企业战略目标的达成带来的严重影响。然后，从战略、竞争、平衡、员工四个维 度展开，对S公司薪酬结构问题的成因进行了分析。期间，分别使用内外部环境分析进 行企业战略的解读；使用市场薪酬调查，结合线性回归分析法进行外部竞争力的对比； 薪酬等级重叠度、内部薪酬差距等指标进行内部平衡性分析；通过员工访谈，针对薪酬 结构问题从员工视角深挖背后的原因。最后经全面诊断，综合得出S公司薪酬结构问题 的主要原因：一是薪酬管理者的战略意识不足；二是薪酬等级与薪酬区间设置的合理性 欠缺；三是绩效评价程序与绩效薪酬分配的公平性有待提升；四是缺乏薪酬增长的有效 控制手段。 基于诊断的发现，本文有针对性提出以下的优化方案与改进措施：第一，明确企业 从成本中心向关注成本与创新的混合战略的转变；第二，通过职位分析和技能认证流程 的改进优化薪酬结构的基础；第三，废止工龄工资及资格晋升的滞留年数，结合职位的 价值差异制定合理的薪酬等级，以吸引和保留战略性核心员工；第四，增设绩效工资同 时扩大奖金分配额度的差距，通过改进绩效评价程序与绩效加薪幅度，实现对高绩效员 工有意义的绩效加薪激励；第五，围绕员工资格等级与薪酬水平的下调制度进行检讨， 并通过构建专业的薪酬管理团队，以达到对劳动力成本灵活有效控制的目的。 关键词：制造业；薪酬结构；人力资源 II ABSTRACT With the global spread of the new crown pneumonia epidemic, China's manufacturing industry is also facing a difficult time of transformation and upgrading. The compensation structure of automobile companies will no longer be used solely as a tool to control labor costs. It is necessary to pay more attention to the improvement of labor productivity brought by salary growth and use it as a strategic tool to deal with the business risks of entering the Great Recession again. S Company is a Japanese-owned manufacturing company in China that mainly produces car seats. Since 2016, the company has shown a mismatch in labor cost growth and net profit growth. The slowdown in the growth rate of net profit is in stark contrast to the year-on-year increase in labor costs, which worsens the decline in corporate production efficiency. What causes the company's compensation structure can not control labor costs well, or stimulate the improvement of enterprise productivity, will become an urgent concern for business operators. This article takes the salary structure of Chinese employees in S company as the research object. First of all, based on the definition of salary and salary structure in this article, through the review of a large number of domestic and foreign core documents, and the survey of the industry benchmark company-Toyota ’s salary management practice, it provides a solid theory for the diagnosis and optimization analysis of the company ’s salary structure.Secondly, the company's profile and salary status are introduced, and the problem of mismatch between labor cost growth and corporate net profit growth is clearly raised. The close relationship between this issue and the compensation structure is explained, as well as the serious impact it may have on the achievement of corporate strategic goals. Then, from the four dimensions of strategy, competition, balance and employees, the key causes of this problem in the company's compensation structure were analyzed. During the period, SWOT analysis method , market salary survey and linear regression analysis method have been used. Finally, through comprehensive diagnosis, it is found that the main reasons for the mismatch between the labor cost increase and the net profit growth of S Company are: first, the overall design of the compensation structure does not reflect the inclination elements of the corporate strategy; second, the setting of the salary level and the salary range lack of reasonableness; the third is that the fairness of performance evaluation procedures and performance pay distribution needs to be improved; the fourth is the lack of effective control methods for salary growth. Based on the findings of the diagnosis, this article proposes the following optimization schemes and improvement measures: First, to clarify the compensation strategy, strengthening III the strategic orientation of the compensation structure; second, to optimize the compensation structure through job analysis and restructuring of the skills certification process; Third, the adjustment of the salary level and the salary range makes the compensation structure more externally competitive; fourth, improving the performance evaluation process and rationally designing the performance salary increase range to ensure that employees' contributions to the company are fairly represented; In addition to the design of compensation structure covering endogenous cost control, it also provides a variety of labor cost control methods. And in order to cooperate with the smooth implementation of the optimization plan, a series of improvement methods in employee development and career planning are also proposed. Key words: Manufacturing Industry; Salary Structure; Human Resources IV 目 录 摘要 ........................................................................................................................................... I ABSTRACT .............................................................................................................................. II 图表清单 .................................................................................................................................. VI 第一章 绪论 .............................................................................................................................. 1 1.1 选题背景与意义 ............................................................................................................. 1 1.2 文献综述 ......................................................................................................................... 2 1.2.1 薪酬及薪酬结构的内涵与外延 ............................................................................... 2 1.2.2 薪酬结构的影响因素及相关决策研究 ................................................................... 4 1.2.3 日本企业的传统薪酬体系及其演变趋势 ............................................................... 6 1.2.4 汽车制造日企在华薪酬结构发展实践 ................................................................... 7 1.3 研究目标与研究内容 ..................................................................................................... 8 1.3.1 研究目标 ................................................................................................................... 8 1.3.2 研究内容 ................................................................................................................... 9 1.4 研究方法与思路框架 ..................................................................................................... 9 1.4.1 研究方法 ................................................................................................................... 9 1.4.2 思路框架 ................................................................................................................... 9 第二章 S公司薪酬概况及存在的问题 ................................................................................. 10 2.1 S公司概况 ........................................