摘要
随着知识经济的到来，人力资源已逐渐成为企业的战略资源，人力资源管理也
逐步由传统的人事管理上升到战略管理的高度。然而，无论处在哪一个管理阶段上，
员工的薪酬管理始终是核心环节之一。可以这样理解，一个企业如果单纯依靠一个
好的薪酬体系．不一定能获取在人力资源方面的竞争优势，因为物质报酬不是唯一
的员工激励工具；但是，如果企业没有一个好的薪酬体系，就不可能获取在人力资
源管理方面的竞争优势，因为薪酬管理以一种独特的方式在企业人力资源管理中发
挥着一种不可替代的作用。薪酬是员工职业的原始动力，是生存发展的物质源泉，
是社会地位的表达形式，是自我价值的实现途径；薪酬也是联结员工和企业主的主
要纽带，它以有形和无形的两种形式，将员工利益与企业利益联系在一起。

一个企业的薪酬体系在企业实现自己的竞争优势和战略目标的过程中具有十分
关键的作用。薪酬体系的设计和实施是入力资源管理的核心内容之一，也是最复杂
的工作。合理的薪酬体系必须反映员工报酬的公平性和对员工行为的激励性等。薪
酬体系涉及到劳动者、用人单位、市场、社会、政府等各方面，无论对宏观经济还
是微观经济都有重要影响。

x公司是一家以天然气为原料的化工制造合资企业，该公司采用国外的先进生
产工艺，引进了先进的生产控制和管理系统，对相关人员各方面能力要求较高，特
别是要求员工具有较高的个人能力和较好的团队工作经验。因此作为合资公司，应
该建立一套合理、高效、完整的薪酬体系，对员工为公司付出劳动后支付适当的薪
酬进行补偿，才能充分发挥薪酬的功能，招聘、保留住公司需要的人才，充分调动
员工积极性，增强公司活力。提高公司的竞争力和经济效益。

本文运用人力资源管理的薪酬理论、企业生命周期理论、组织行为学的相关理
论，对该公司现有的薪酬体系进行了分析和研究，结合薪酬制度的共性和本公司的
特点，对该公司的薪酬体系进行了简要的评估。

同时，通过揭示该公司所在地区的薪酬水平，结合公司内部薪酬体系和市场薪
酬状况的分析。总结得出各公司的薪酬体系应该随着公司经营战略、外部环境及市
场水平的变化进行合理的变动，并且应该更加关注同欧亿·体育（中国）有限公司的薪酬变化。

关键词：薪酬体系，内部一致，外部竞争，员工公平
Abstract
With the approaching of knowledge economic，human resource(HR)has become
the strategic resource of a company and HR management was raised from traditional
personal affairs management into a hi曲level-strategy management．However,
workforce‘S compensation is always a core element in both 1evels．A company may not
be competitive in terms of HR only by good compensation／welfare system cause it’S not
the only inspiring element to the workforce，but a company is definitely not possible to be
HR competitive with．out 8 good compensation system due to its un-replaceable function in
ttR management systempensation is the workforce’S initial drive to work，the
material for a living and development，the indication of social position and the way of
confirming self value．The compensation，in terms of tangible form and intangible form，
is also the main tie connecting together the benefit ofthe workforce and the company．
Compensation system is one very important fact to be competitive and achieve its
strategic goal for a company．Design and implement Compensation system is a core issue
for HR management，also the most complicated issue．Reasonable compensation system
must be fare and encouragable to personnel．It is linked with labor，employer，market，
society and government etc．It is very important to macro economy and micro economy．
Company X is a natural gas bases chemical．IV company， foreign advanced
technology is adopted，advanced production management system introduced in this
company,thus the quality requirement to the people is high especially the personnel skill
and good team working．So 88 a JV company，a full set of reasonable，effecient
compensation system to be fimction well for recruitment,retain necessary talent people—
encourage them，live—up the whole company,increase company competition and profit．
It is analyzed and studied the compensation system of this company with relevant
theories from salary theory,enterprise life cycle theory，organization activity，briefly
evaluated the salary system of this company baseA on the common feature of
compensation system and the characteristic ofthis‘company selfl
It’S summarized the compensation system should be adjusted according to company
strategy,environment and market level，and should keep eyes on the salary change ofthe
same trade after the study ofthe company compensation system and market condition．
Keywordsz Compensation System，Internal Equity，External Equity，Employee Equity