分类号：F27学校代码：10596
密级：公开学 号：2120201147
硕士学位论文
（全日制专业学位硕士）
中小企业薪酬管理体系的优化研究
——以 AH 有限公司为例
研 究 生 姓 名：贾金权
导 师：于世海
学 科 专 业：工商管理
研 究 方 向：人力资源管理
所 在 单 位：商学院
二〇二二年五月Thesis for Master Degree
Research on the Optimization of
Salary Management System for
Small and Medium-sized Enterprises
——Taking AH Co., Ltd. as an
example
Graduate Student：Jia Jinquan
Supervisor：Yu Shihai
Major：Master Of Business Administration
Direction of Study： human resource Management
Affiliation：Business School
May, 2022I 摘 要
步入 21 世纪后，由于我国经济转型和市场经济体制的改革进入关键阶段，国家相
继出台了一系列相关政策法规来巩固和促进经济的发展，尤其是2002 年通过的《中小
企业促进法》，不但为实现经济全面发展灌入了全新的力量，还提供了对应的政策支持
以便中小企业实现快速发展。2019 年，由中共中央和国务院办公厅印发的《关于促进中
小企业健康发展的指导意见》文件中明确指出，中小企业作为经济发展的主力，在稳定
就业、促进改革和调整产业结构等方面发挥着不可替代的重要作用，另外中小企业在全
社会中已逐渐成为提高就业、改善民生及巩固促进创新创业的重要力量。而薪酬历来是
企业所必须要面临的一个敏感但难以避免的话题，对中小企业而言亦如此，如果公司的
薪酬管理出现问题，就会给企业造成无法避免的危害。而员工作为公司的核心竞争力之
一应当也必须受到管理者的高度重视，对员工个人而言最关心的便是薪酬问题，因此企
业想要在当下激烈的市场竞争中获得长足的发展就一定要注重加强薪酬管理能力，提升
公司薪酬管理的水平。
基于此，本文以 AH 公司为研究对象，通过文献研究法、访谈法、问卷调查法等方
法并结合激励理论、公平理论及双因素理论等调查并研究 AH 公司的薪酬管理现状，发
现未能及时调整薪酬管理方案、不平衡的薪酬管理结构、确定薪酬及相应调整过程缺乏
依据等是当前 AH 公司薪酬管理体系中存在的主要问题。而深入分析之后，发现致使这
些问题的主要原因包括薪酬管理人员的专业性不足、薪酬管理过程中的理念落后以及不
够成熟完善的薪酬管理制度。对于这些问题及原因，本文经过深入分析之后提出要不断
引入并实施绩效薪酬管理思维，持续建立完善薪酬管理的相关制度体系，使薪酬管理的
结构及比例逐渐变得合理。此外，为保证 AH 公司薪酬管理的相关改进策略能够充分有
效地实施，深入剖析了在具体实施过程中有可能出现的一系列问题并阐释问题产生的相
应原因，据此提出了要培养薪酬管理体系相关的专业人才、科学分配薪酬结构、引入绩
效薪酬管理制度、建立完善的薪酬管理体系、建立完善的绩效考核制度，为 AH 公司的
薪酬管理体系能够得到有效健康地实施提供了措施保障，进而在一定程度上能够促进公
司集体及员工个人的相互提高与长远发展。
关键词：中小企业；薪酬管理体系；人力资源；绩效考核
I Abstract
After entering the 21st century, as my country;s economic transformation and the reform
of the market economy system have entered a critical stage, the state has successively issued a
series of relevant policies and regulations to consolidate and promote economic development,
especially the "Small and Medium Enterprises Promotion Law" passed in 2002. Not only has
it injected new forces into the realization of comprehensive economic development, but also
provided corresponding policy support so that small and medium-sized enterprises can achieve
rapid development. In 2019, the document "Guiding Opinions on Promoting the Healthy
Development of Small and Medium Enterprises" issued by the Central Committee of the
Communist Party of China and the General Office of the State Council clearly pointed out that
small and medium-sized enterprises, as the main force of economic development, play a role
in stabilizing employment, promoting reform and adjusting industrial structure. In addition,
SMEs have gradually become an important force in increasing employment, improving
people;s livelihood and consolidating and promoting innovation and entrepreneurship in the
whole society. Compensation has always been a sensitive but unavoidable topic that
enterprises have to face. This is also true for small and medium-sized enterprises. If there is a
problem with the company;s compensation management, it will cause unavoidable harm to the
company. As one of the core competitiveness of the company, employees should and must also
be highly valued by managers. For employees, they are most concerned about salary issues.
Therefore, companies must achieve long-term development in the current fierce market
competition. It is necessary to focus on strengthening the ability of compensation management
and improve the level of compensation management of the company.
Based on this, this paper takes AH company as the research object, investigates and
studies the current situation of compensation management of AH company through literature
research method, interview method, questionnaire survey method and other methods combined
with incentive theory, fairness theory and two-factor theory. Adjustment of salary management
plan, unbalanced salary management structure, lack of basis for determining salary and
corresponding adjustment process are the main problems existing in the current AH company;s
salary management system. After in-depth analysis, it is found that the main reasons for these
problems include the lack of professionalism of the salary management personnel, the
backward concept in the salary management process, and the immature and perfect salary
management system. For these problems and reasons, after in-depth analysis, this paper
proposes to continuously introduce and implement performance-based compensation
management thinking, and continuously establish and improve the relevant system of
II