【正文】 張。一位經(jīng)歷過 “國(guó)家級(jí)別工資制 ”、 “月薪制 ”、 “年薪制 ”和 “期權(quán)制 ”的高級(jí)白領(lǐng)曾一針見血地指出： “單 —的工資制是沒有前途的，令人神往并能讓人超水平發(fā)揮潛能的是多元化的分配機(jī)制，因?yàn)樗麄儾皇窃跒橐粋€(gè)人的工作崗位付錢，而是在為一個(gè)人的工作價(jià)值付錢。公平原則是制定薪酬系統(tǒng)首要考慮的 —個(gè)重要原則，因?yàn)檫@是一個(gè)心理原則，也是 —個(gè)感受原則。技能工資制度的興起，是為了適應(yīng)新技術(shù)革命和高新企業(yè)發(fā)展的要求，也是企業(yè)組織形式和管理方式改革的要求 。不合理的薪酬結(jié)構(gòu)、剛性的薪酬標(biāo)準(zhǔn)、形式化的評(píng)估體系、論資排輩的觀念，使得薪酬分配與績(jī)效的不對(duì)稱性在現(xiàn)實(shí)中普遍存在 。津貼是對(duì)特殊勞動(dòng)條件下工作的補(bǔ)償，大多數(shù)津貼體現(xiàn)的是勞動(dòng)條件的差別 ，而不是勞動(dòng)本身數(shù)量和質(zhì)量的差別。獎(jiǎng)金收入有明顯差別：一則獎(jiǎng)金與用人單位的經(jīng)濟(jì)效益、收入狀況直接相關(guān)，不同單位效益收入差距懸殊，獎(jiǎng)金分配水平相應(yīng)懸殊；二則獎(jiǎng)金是 超額勞動(dòng)報(bào)酬，同一單位、同一級(jí)別、同一工作崗位的員工，若超額勞動(dòng)貢獻(xiàn)差別大，獎(jiǎng)金差別也大。獎(jiǎng)金是組織對(duì)員工有效超額勞動(dòng)的獎(jiǎng)勵(lì)，或者是對(duì)員工發(fā)明創(chuàng)造、合理化建議提高了勞動(dòng)效率所給予的獎(jiǎng)勵(lì)，是彌補(bǔ)基本工資形式不足的不可或缺的輔助工資形式。以業(yè)績(jī)?yōu)榛A(chǔ)的薪酬制度，是在對(duì)員工業(yè)績(jī)科學(xué)評(píng)價(jià)和考核前提下，主要依據(jù)員工的實(shí)際業(yè)績(jī)決定其薪酬水平，將薪酬與員工績(jī)效直接掛鉤進(jìn)行分配，它關(guān)注員工對(duì)組織的實(shí)際貢獻(xiàn)，鼓勵(lì)員工提高績(jī)效，是一種激勵(lì)導(dǎo)向薪酬制度。 基本薪酬制度具體形式的選擇、組織內(nèi)部薪酬結(jié)構(gòu)、薪酬水平和標(biāo)準(zhǔn)的確定、基本薪酬 構(gòu)成部分比例的安排，要根據(jù)組織的性質(zhì)、特點(diǎn)、經(jīng)營(yíng)狀況和外部環(huán)境因素．以及組織薪酬戰(zhàn)略的要求來(lái)決定，不能搞 “一刀 切 ”。本文分析的薪酬制度特指狹義的 薪酬制度。因此，在目前所有的比較現(xiàn)代化的激勵(lì)手段中，貨幣無(wú)疑仍是最重要的激勵(lì)因素。計(jì)件薪酬是指預(yù)先規(guī)定好計(jì)件單價(jià)，根據(jù)員工生產(chǎn)的合格產(chǎn)品的數(shù)量或完成一定工作量來(lái)計(jì)量工資的數(shù)額。當(dāng)某一地區(qū)、部門和某一職業(yè)及工種的勞動(dòng)力供不應(yīng)求時(shí)薪酬就會(huì)上升，從而促使勞動(dòng)力從其他地區(qū)、部門、單位及工種向緊缺的區(qū)域流動(dòng)，使流入?yún)^(qū)域勞動(dòng)供給增加，逐步趨向平衡；反之也一樣。 （ 4）支持企業(yè)變革。 （ 2）改善經(jīng)營(yíng)績(jī)效。在市場(chǎng)經(jīng)濟(jì)條件下．對(duì)員工的激勵(lì)除了精神激勵(lì)（員工自我價(jià)值的實(shí)現(xiàn)）外，主要是物質(zhì)利益的激勵(lì)。這是因?yàn)?，在現(xiàn)代社會(huì)中，由于人員在企業(yè)之間甚至在地區(qū)之間頻繁流動(dòng)．因此在相對(duì)穩(wěn)定的傳統(tǒng)社會(huì)中用來(lái)確定一個(gè)人的社會(huì)地位的那些信號(hào)，如年齡、家族勢(shì)力等等，逐漸變得衰弱．而薪酬作為流動(dòng)社會(huì)中的一種市場(chǎng)信號(hào)則很好 的說(shuō)明了一個(gè)人在社會(huì)上所處的位置。 （ 1）經(jīng)濟(jì)保障功能。津貼和補(bǔ)貼是對(duì)工資或薪水等難以全面、準(zhǔn)確反映勞動(dòng)條件、勞動(dòng)環(huán)境、社會(huì)評(píng)價(jià)等等對(duì)員工身心造成的某種不利影響，或者為了保證員工工資水平不受物價(jià)影響而支付給員工的一種補(bǔ)償。 （ 3）福利。其他形式還有計(jì)件工資、銷售提成等。狹義工資，是支付給從事體力勞動(dòng)的員工以貨幣的報(bào)酬。短期可變薪酬一般都是建立在非常具體的績(jī)效目標(biāo)的基礎(chǔ)上，而長(zhǎng)期可變薪酬的目的則在于鼓勵(lì)員工努力實(shí)現(xiàn)跨年度或多年度的績(jī)效目標(biāo)。此外，企業(yè)所處的 行業(yè)、地區(qū)以及企業(yè)所在產(chǎn)品市場(chǎng)的競(jìng)爭(zhēng)程度等等，都會(huì)對(duì)員工的基本薪酬水平構(gòu)成影響?？梢姡匠甑耐庠诒憩F(xiàn)是十分廣泛的。首先 對(duì)薪酬以及薪酬制度的理論進(jìn)行簡(jiǎn)要回顧，并提出薪酬設(shè)計(jì)中應(yīng)該遵循的原則；然后對(duì)諾基亞中國(guó)公司和帝斯曼南京東方化工有限公司的薪酬制度進(jìn)行介紹 ，闡述 諾基亞中國(guó)公司的薪酬制度的成功與合理方面，以及帝斯曼南京東方化工有限公司的薪酬制度中存在的不合理的地方 ，通過兩方面案例的比較 最后總結(jié)出 合資公司 在薪酬制度設(shè)計(jì) 流程 中應(yīng)注意的 事項(xiàng) 。 薪酬制度與企業(yè)人力資源開發(fā)管理創(chuàng)新之間的關(guān)系越來(lái)越為人們所關(guān)注。 第四章首先闡明了精英員工的特點(diǎn)，得出精英員工對(duì)公司的重要性，然后再提出帝斯曼南京東方化工有限公司對(duì)精英員工的不重視同樣導(dǎo)致了人才的流失。 隨著中國(guó)經(jīng)濟(jì)的發(fā)展，由于中國(guó)國(guó)內(nèi)巨大的市場(chǎng)及 其低廉的勞動(dòng)力成本，越來(lái)越多的國(guó)外企業(yè)來(lái)到中國(guó)成立合資公司，對(duì)這些企業(yè)來(lái)講，人力資源同樣是企業(yè)取得優(yōu)良績(jī)效的保障，因此合資公司在薪酬制度的建立上，也需要考慮細(xì)致周全，建立起合格的薪酬制度，方能為企業(yè)的運(yùn)營(yíng)起到正面的推動(dòng)作用。 第一章簡(jiǎn)要介紹了薪酬制度設(shè)計(jì)中的一般理論，其中主要闡述了薪酬及薪酬制度的相關(guān)理論、薪酬制度設(shè)計(jì)時(shí)應(yīng)遵守的原則。 關(guān)鍵詞：薪酬制度，競(jìng)爭(zhēng)力，精英員工 ，帝斯曼南京東方化工有限公司 Abstract Nowadays in China, the market economy is growing more and more mature, and the petition among the corporations is growing more and more intense. In this intense petition, human resource is one of the most important aspects. The advantage of human resource can bring corporation the advantage of other aspects, such as technique, management, etc. And the corporation which has the advantage of human resource could win this petition at last. So each corporation tries its best to obtain the advantage of human resource. In the theories of human resource, the salary system affects the employees the most. Because when an employee makes a decision of staying in the corporation which he/she now works in or leaving the corporation, salary is the most important aspect he/she cares about. With the development of the economy in China, more and more overseas corporations e to China to build the plants because of the giant market and the low cost of the labor force in China. The human resource is also the guarantee for the success of the corporation in China. So the joint venture also needs to take care of the salary system in order to make a fine one which could help the corporation to succeed. In this paper, I will discuss a joint venture named DNCC which has a problem of greatly losing its employees. I will analyze the salary system of DNCC, find out where its problems of the salary system are and give the solution of the problems. At last, I will point out the items which should be cared about in the salary system?s design of the joint venture. There are four chapters in this article, and I will analyze the problems in the DNCC?s salary system mainly in two aspects. In the first chapter, the mon theories in the design of the salary system will be introduced, which include the correlative theories of the salary and the salary system, the principles which should be obeyed in the design of the salary system. I will analyze the problems in the salary system of DNCC from the second chapter. In the second chapter, at first I will introduce the salary system of DNCC after jointing, and then analyze the problems occur in the salary system. After introducing the basic procedure of the salary system?s design, I will point out the sectors in which the problems in the design procedure of the DNCC?s salary system occur. In the third chapter, the petence in the trade of the salary system will be introduced, and then the importance of the petence in the trade will be emphasized. After analyzing, I will point out that the lack of petence of the DNCC?s salary is the important reason which makes the employees go away. At last, I will introduce some methods which could improve the petence of the salary system in the design. In the fourth chapter, I will clarify the difference between the elite employee and the mon employee and how important the elite employee is to the corporation. Then a conclusion that the ignorance to the elite employee of DNCC makes the elite employee go away will be drawn. At last I will point out the items which should be cared about in the design of the salary system. According to the problems mentioned in the last three chapters, I give the advice of improving at the end of the chapters. I also wish this paper could help other joint ventures to make a fine salary system. Key words: salary system, petence, elite employee， DNCC 目 錄 引 言 ...................................................................................................................................1 第一章 薪酬制度一般分析 ....................................................................................................2 第一節(jié) 薪酬理論概述 ....................................................................................................2 第二節(jié) 薪酬制度概述 ........................................................