摘 要
长期以来，我国国有企业的薪酬结构以潜在的形态劳动为评价标准，在确
定员工的工资和企业内部的工资等级序列时，更多地考虑员工的工龄、学历、
职称、行政级别等的差别，而忽视对每个岗位劳动价值本身的分析评价，更没
有充分考虑每个员工的劳动对实现企业目标的贡献。

自改革开放以来，国家对国有企业的工资逐步进行了改革，政府放开了对
企业工资的直接管理和干预，企业有了工资分配的自主权。企业工资改革的目
标是建立市场机制、企业自主分配、政府监督调控的新模式。在以按劳分配为
主体，把按劳分配和按生产要素分配结合起来的理论指导下，国有企业在薪酬
改革方面进行了大量的探索，但从实际情况看，仍然适应不了市场经济发展的
要求，薪酬改革的要求一直存在。

当前国家已把“振兴东北经济”纳入具体的实施阶段，在这个特殊历史阶
段，东北三省中小企业纷纷跃跃欲试，但由于地域思想观念的束缚，多年来经
济落后的环境及各种其他因素，使得东北中小企业在人才方面难有起色。薪酬
管理系统对人才竞争的影响乃至对企业经营发展的重要作用是不容质疑的，如
何利用薪酬杠杆，吸引、留住和激励优秀的人才是薪酬设计的重要目标，薪酬
体系的设计要符合市场竞争的需要和企业的实际。

论文在薪酬理论及相关的人力资源管理论指导下，以双鸭山市SG 公司为研
究对象，通过对现行薪酬系统及影响薪酬的内、外部因素的分析研究，对现行
SG 公司的薪酬系统进行改革研究，在薪酬设计中引入岗位评价、职务分析、市
场调查、绩效考评等手段，对薪酬制度进行理论化的总结。

关键词 双鸭山市;国有企业;薪酬管理系统;薪酬改革
ABSTRCT
For a long time，the implicit morphological performance had been
the evaluation criterion in compensation structure in our state-owned
enterprises. When the state-owned enterprises designed the employees’
salary and the pay grade, they would pay more attention to the
differentials in their working age, the record of formal schooling, the
professional job title, and administration rank rather than the job
evaluation. Further more, employee’s contributions to the enterprise’s
aim, no matter how large or how small, were not concerned.
Since practicing the reform and opening-up policy in our country,
the compensation system of state-owned enterprises have been reformed
step by step, and enterprises are no longer tied to the government’s
strings and direct control. Under the principle of the pay according to
amount of work and the theory instructions of combining the principle of
the pay according to amount of work with manufacturing factors,
state-owned enterprises have conducted a full explorations in
compensation reform, but, as a matter of fact, they could not suit to the
requirement of market economy. Thus, the compensation reform needs
to be continued.
Since the “revive north-east economy” policy has been carried out,
middle and small types enterprises in North-east of China are all itching
to have a go. However, fettered by region conception, backward
economic environment for years and some other factors, it is difficult for
them to improve the human recourse situation. As we know, it is
unquestionable that compensation system has great power on human
recourse competition and on the enterprises’ development. How to take
advantage of the compensation lever to attract, keep and incentive
talents is an important goal in designing compensation. Compensation
design should suit to the market competition and enterprises’ practice.
Under the instruction of compensation theory and relative human
recourse theory, choosing SG Co. located in Shuangyashan city as
research object, the article conducts a reforming research in
compensation system of SG Co. at the basis of analyzing the current
compensation system and the internal, exterior factors that would effect
the compensation. At the same time, the article leads in some tools such
as, job evaluation, job analysis, market research, performance evaluation,
things like that. And also, the article summarizes the compensation
mechanism at the level of theory.
KEY WORDS Shuangyashan;state-owned enterprise; compensation
management system;compensation reform
第一章 薪酬与薪酬体系
1.1 关键概念的界定
1.1.1 报酬体系的界定及构成
基于报酬是否是以金钱的形式表现出来，可以把报酬分为经济报酬和非经
济报酬，而以报酬本身对工作者所产生的激励是一种外部强化，还是一种来自
内部的心理强化为依据，可以把报酬分为内在报酬和外在报酬。[1]我们可以用
表1-1 来理解和分析上述的两种报酬分类方法。

表1-1 报酬的分类