【正文】 ...................................................36 相關會計核算支持 ......................................................................................................38 公共費用的分攤 ....................................................................................................38 資金利息分攤 ........................................................................................................395 基于 EVA 的分類薪酬制度設計 .......................................................................................40 普通員工薪酬激勵機制設計 ......................................................................................40 普通員工薪酬設計原理 ........................................................................................40 普通員工方案設計—— EVA 崗位工資和效益獎勵 ...........................................41 業(yè)務員層面薪酬激勵機制設計 ...................................................................................42 業(yè)務員層面的 EVA 計算指標 ..............................................................................42 EVA 獎金銀行 .......................................................................................................45 管理者層面薪酬激勵機制設計 ...................................................................................46 中高層管理者層面的 EVA 指標核算 .................................................................46 基于 EVA 的經(jīng)營者虛擬股票期權 ...................................................................476 結論及建議 .........................................................................................................................51 主要結論 .......................................................................................................................51 研究建議 .......................................................................................................................51參 考文獻 .................................................................................................................................53致 謝 .....................................................................................................................................56攻讀學位期間取得的研究成果 .............................................................................................57聲明CONTENTSVIICONTENTS1 Preface.................................................................................................................................1 Research Background...................................................................................................1 Research Meanings ......................................................................................................2 Methods and Logic of the Research.............................................................................3 Research Methods .................................................................................................3 Research Logic......................................................................................................32 Literature Review................................................................................................................5 Related Theories...........................................................................................................5 Human resource ....................................................................................................5 Inspiration .............................................................................................................5 Salary.....................................................................................................................6 EVA ......................................................................................................................7 The Literature Review..................................................................................................9 Review of Foreign Literature ................................................................................9 Review of Domestic Literature ...........................................................................10 Literature Comments...........................................................................................113 The Condition and Shortings of QDS Company’s Salary Inspiration System ..........13 Briefly Instruction of the Company ...........................................................................13 The Development of the Company ........................................................................13 The Condition of the Company’s Human Resource ..............................................14 Investigation of the Company’s Salary System .........................................................18 The Development of the Company’s Salary System .............................................18 The Condition of the Company’s Salary System...................................................18 Statistical Analysing on the Company’s Salary System ............................................19 Questionay of the Employees.................................................................................19 Analyse the Salary Condition of the Company......................................................23 Comprehensive Analysis of the Company’s Salary System ..................................264 Route of the Company’s Inspiration System Construction...............................................28 Background of the Salary Strategy ............................................................................28 Condition of the Fein Trade Industry ...............................................................28西安交通大學碩士學位論文VIII SWOT Analysis on the Fein Trade Industry ....................................................29 Theory of the Classification Salary Strategy..............................................................30 Study on the Match of Salary Strategy and the Company’s Strategy ...........................34 Design Route of