伴随着改革开放以来对国外高新技术的引进，来自瑞士的B集团 于1995年在华建立了其下属的全资子公司－B公司。该公司成立后， 因其主要还是由中国公民全权管理，在人力资源管理方面基本上沿袭 了国内小型民营企业的粗放模式。在公司初创的几年里，这样的管理 模式弊端还不是很明显，但随着公司内、外部环境的变化，原有管理 体系中的种种弊端愈发凸现。2006年，B公司决定针对现有人力资源 管理方面存在的问题进行一次彻底的管理变革，作为人力资源管理范 畴内的薪酬体系将作为本次变革的切入点。 B 公司目前执行的薪酬体系已经不能适应新形势的需要，也不再 具有现实的指导意义,因此有必要针对 B 公司的薪酬情况进行研究, 重新设计一套适合于 B 公司自身实际情况的薪酬体系。 本文由四章组成： 第一章简要介绍 B 公司所处的欧亿·体育（中国）有限公司背景，对 B 公司的人力资源状 况进行了简单的总结，重点分析了 B 公司现行薪酬体系的利弊指出实 施薪酬体系改革的必要性。 第二章对薪酬管理基本理论进行了介绍,对薪酬的概念、职能、 构成以及最新的薪酬理论的发展趋势进行了详细的描述。重点介绍了 薪酬体系设计时所要遵循的原则和步骤，详细阐述了薪酬设计时所要 考虑的因素以及目前主要的薪酬模式的设计方法及优缺点，为 B 公司 薪酬改革提供理论基础和指导思路。 第三章是本文的重点，详细阐述了 B 公司在薪酬设计方面的具体 思路和探索内容,该部分首先阐明了 B 公司薪酬设计的总体指导原则 薪酬方案的选择过程，薪酬设计的具体步骤和方法。 最后一章主要对薪酬方案实施的配套措施进行了阐述。 关键词：B 公司、薪酬设计、人力资源管理Abstract As the hi-tec introduced overseas along with Chinese reform development, the B group that came from Switzerland established its subordinate entire capital subsidiary company - B in 1995 in China. After this company had been established，it has been managed by Chinese citizen planarity. The human resources management has basically followed the domestic small private enterprise's extensive pattern. In primal several years, such management pattern malpractice is not very obvious，but along with company internal and external environment change, previous management system reveals all sorts of malpractices increasingly in relief. In 2006, this company decided to carry on a time of thorough management transformation in view of the available human resource management aspect, be part of this human resources management system the salary system will take this transformation of the breakthrough point. The salary system that B company carries out at present already could not meet the new situation need，and no longer has the reality guiding sense. Therefore a salary system suits the company own actual situation should be redesigned according to conduct of the research in view of company's salary situation. This article is composed of four chapters: The first chapter introduced briefly the company’s professional background, points out the necessity about implementation salary system reform by summarizing the company's human resources condition simply and analyzes emphatically the advantages of B company present salary system. The second chapter has introduced the salary management elementary theory such as the salary concept, the function, the constitution as well as the newest salary theory trend of developmentwhich have carried on the detailed description. It also introduced with emphasis on the principle and step when salary system design must follow, elaborated the design method , advantage and limitation in detail when salary design must consider factor as well as present main salary pattern to provide the rationale and the instruction mentality for the company salary reform. The third chapter is the key point of this article, it has narrated the design aspect of concrete mentality and the exploration content in salary for B company in detail. This part has first expounded the overall guiding principle about salary designing，the process of salary plan choice, the salary design concrete step and method. Finally described the necessary measure of salary plan implementation simply. Key words: B company, Salary design, Human resource management目 录 摘要.1 ABSTRACT.....1 前 言.1 第一章 B 公司概况及薪酬体系现状 2 1.1 B 公司简介 ....2 1.2 B 公司人力资源状况 ..3 1.3 B 公司现有薪酬体系 ..7 第二章 薪酬管理基本理论.11 2.1 薪酬基本概念 .11 2.2 现代薪酬管理发展的新趋势 .15 2.3 薪酬设计原则和主要薪酬模式 .....20 第三章 B 公司的薪酬设计方案 ...29 3.1 B 公司薪酬方案设计目标 ...29 3.2 B 公司的薪酬设计依据 .....30 3.3 薪酬设计方案.32 第四章 B 公司薪酬体系的实施与评价 ...49 4.1 B 公司薪酬体系的实施 .....49 4.2 B 公司薪酬设计方案的优点 .50 4.3 薪酬设计方案的完善思路 ...53 结束语55