随着市场经济体系不断的完善，企业薪酬管理体系不论是在理论研究，还是 在实践运用方面，都得到了极大地提升。企业发展的最终目标是实现企业价值的 最大化，因而，企业薪酬管理制度的革新将是实现企业长远目标的必经之路，企 业人力资源的充分利用和开发必须以恰当的公司薪酬管理制度为保障。WM机械有 限公司成立于2009年，是一家中小型制造企业，随着业务量的不断增长，公司组 织架构也随之逐步完善壮大，与此同时，公司在薪酬管理体系方面存在的缺陷也 越来越明显，这些已经严重阻碍了公司的可持续性发展，因此对 WM机械有限公司 进行薪酬管理体系的优化刻不容缓。 本文运用文献调查法、问卷调研法、员工访谈法，以WM机械有限公司为研究 对象，探究WM机械有限公司在薪酬管理制度方面存在的问题，根据问题找出原因， 结合问题和原因给出可行的对策建议，以期能够行之有效地改善和优化 WM机械有 限公司的薪酬管理制度，从而帮助 WM机械有限公司稳定住员工队伍。通过推行薪 酬体系动态管理机制，提升该公司员工的工作积极性和主观能动性，从而突破该 公司在人力资源管理上的瓶颈，进而提升WM机械有限公司的市场竞争力。 本文通过了解WM机械有限公司的组织结构、员工构成、岗位设置及具体的薪 酬管理制度后，以马斯洛需求理论、期望理论和双因素理论为基础，运用问卷调 研法、员工访谈法等多种方法，分析了WM机械有限公司薪酬管理现状，调查结果 表明WM机械有限公司存在薪酬水平定位不高、薪酬分配不公平、绩效考核不规范、 薪酬激励缺乏等问题。采用问题成因分析法深入剖析其产生的原因，发现其主要 是由于管理层认识不到位、岗位定位不科学、绩效考核体系不完善、薪酬激励制 度不健全导致的。依据科学性、可执行性、差异性和经济适用性原则，搭建适合 WM 机械有限公司的薪酬管理体系优化程序，系统设计了WM机械有限公司薪酬管理体 系优化方案，即要建立具有竞争性的薪酬政策、完善员工个人档案信息、建立公 平的薪酬制度、完善奖惩激励制度，还要从组织、制度、人力等方面采取措施来 保障该方案的顺利实施。 关键词：中小制造型企业；薪酬管理；薪酬体系；优化 2 Abstract With the continuous improvement of the market economy system, the enterprise salary management system has undergone significant progress in both theoretical research and practical application. The ultimate goal of enterprise development is to maximize the enterprise value. Therefore, the innovation of enterprise salary management system will be the only way to realize the long-term goal of enterprise. The full use and development of enterprise human resources must reply on the company’s appropriate salary management system. WM Machinery Co., Ltd., founded in 2009, is a small and medium-sized manufacturing enterprise. With the continuous growth of business volume, the company's organizational structure has gradually improved and expanded. At the same time, WM Machinery Co., Ltd. is also facing difficulties in talent recruitment. These challenges have severely hindered the company’s sustainable development . Therefore, it is urgent to optimize the salary management system in this company. This study uses literature survey, questionnaire survey, interview, and field research as research methods to explore the problems of enterprise salary management system in the case company WM Machinery Co., Ltd. It analyzes the reasons of the problems and then puts forward feasible solutions to effectively improve and optimize the enterprise salary management system. It is expected that the suggested solutions could help the case company to stabilize the staff. By improving the work enthusiasm and subjective initiative of the company's employees, we can break through the bottleneck of the company's human resource management and thus enhance the market competitiveness of WM Machinery Co., Ltd. Based on Maslow's demand theory, expectation theory and two factor theory, this study analyzes the current situation of salary management in WM Machinery Co., Ltd. with multiple research methods, including literature survey, questionnaire survey, employee interview. The results show that WM Machinery Co., Ltd has many problems, such as low salary level positioning, unfair salary distribution, non-standard performance appraisal and lack of salary incentive. By using the method of cause analysis, this study finds that that the main factors leading to these problems are the lack of management understanding, unscientific job positioning, imperfect performance appraisal system, and imperfect incentive compensation. Based on the principles of scientific research, feasibility, differentiation and economic applicability, the study 3 systematically designs and builds an optimized salary management system, which is suitable for WM Machinery Co., Ltd. The concrete optimization measures include establishment of a competitive salary policy, completion of employees’ personal file information, establishing a fair compensation system, and improving the incentive system of rewards and punishments. Moreover, measures from the organization, system, and human resources perspectives are required to ensure the smooth implementation of the program.