I 摘要 基于经济体制改革的要求，占国家经济的经济主导地位的国有企业在经营 领域的改革逐渐步入成熟阶段，国有企业面临的市场竞争也日趋激烈。为面对 这种日趋激烈的竞争形势，国有企业有必要建立科学有效的薪酬管理模式。加 强对员工的激励离不开人力资源这一基础性条件，而在人力资源方面最能起到 保证作用和激励效用的则是企业的薪酬管理。此外，对于一个企业而言，薪酬 不仅仅只是关乎员工的经济利益，而且还影响着企业整体上的运营效率。 S 公司成立于 2012 年，由三家市级大型国有企业共同合资组建，主要从事 全南昌市的河道砂石开采及经营，本文通过对公司目前现存的薪酬管理体系进 行调查分析后发现，当前实施的薪酬管理体系难以与企业战略相匹配，薪酬制 度管理放权即由各部门负责人按照人均标准制定薪酬分配制度，多数是沿用传 统的薪点制薪酬分配模式，未形成梯度化薪酬分配，难以实现分配公平和薪酬 激励的作用，薪酬水平未与岗位价值、个人贡献程度相统一，势必会影响和制 约企业的经营和发展，薪酬体系优化迫在眉睫。 基于以上情况，本文首先基于薪酬理论、薪酬管理理论以及薪酬体系相关 理论等理论视角，探究薪酬体系优化设计的理论基础；其次，基于国有企业和 河道砂石开采等相关欧亿·体育（中国）有限公司的特点，对公司现采用薪酬体系现状及存在的问题进 行系统、全面的分析；再次，对 S 公司进行岗位分析和评估，依此进行宽带薪 酬设计；此外，为保障薪酬体系的有效实施，本文从多个方面制定出薪酬体系 实施的保障措施；最后，对文章进行总结和升华。 关键词：国有企业；薪酬管理；宽带薪酬；优化设计Abstract II Abstract Based on the requirements of economic system reform, the reform of state-owned enterprises, which occupy the leading position of the national economy, has gradually entered a mature stage in the field of operation, and the market competition faced by state-owned enterprises has become increasingly fierce. In order to face this increasingly fierce competition situation, it is necessary for state-owned enterprises to establish a scientific and effective salary management mode. The basic condition of human resources is indispensable to the reinforcement of the incentive for employees, and the salary management of an enterprise is the best guarantee and incentive effect in the aspect of human resources. In addition, for an enterprise, salary is not only about the economic interests of its employees, but also affects the overall operating efficiency of the enterprise. S company was founded in 2012, a joint venture jointly by three municipal large state-owned enterprises, mainly engaged in the nanchang city river channel sand mining and management, this article through to the company's existing salary management system were investigated and found that the current implementation of the salary management system is difficult to match the enterprise strategy, salary system decentralization management refers to the establishment of salary distribution system by the department heads in accordance with the per capita standard, most of the traditional salary point system of salary distribution model, did not form a gradient distribution of salary, it is difficult to realize fair distribution and the role of salary incentive and salary level with the value of the position, the individual contribution degree of unity, It is bound to affect and restrain the operation and development of enterprises, and pay system optimization is imminent. According to the above situation, this paper first explores the theoretical basis for the optimization design of the salary system from the perspective of salary theory, salary management theory and relevant theories of salary system. Secondly, based on the characteristics of state-owned enterprises and related industries such as river sandAbstract III and gravel mining, a systematic and comprehensive analysis is made on the current situation and existing problems of the company's current salary system. Thirdly, position analysis and evaluation are conducted for S company, and broadband salary design is conducted accordingly. In addition, in order to guarantee the effective implementation of the salary system, this paper develops the protection measures for the implementation of the salary system from several aspects. Finally, summarize and sublimate the article. Keywords: State-owned enterprises; Salary management; Broadband compensation; The optimization design目 录 IV 目 录 第 1 章 绪论................................................................................................................1 1.1 研究背景........................................................................................................ 1 1.2 研究目的和意义............................................................................................ 1 1.3 国内外研究现状............................................................................................ 2 1.4 研究对象、方法及思路................................................................................ 5 第 2 章 薪酬的相关理论基础....................................................................................6 2.1 薪酬概念及构成............................................................................................ 6 2.1.1 薪酬的概念.......................................................................................... 6 2.1.2 薪酬的构成.......................................................................................... 6 2.2 薪酬体系概述................................................................................................ 7 2.2.1 薪酬体系的类型.................................................................................. 7 2.2.2 薪酬体系的功能.................................................................................. 8 2.2.3 薪酬体系设计的原则.......................................................................... 9 2.2.4 薪酬体系设计的影响因素................................................................ 10 2.3 薪酬理论...................................................................................................... 11 2.3.1 全面薪酬理论.................................................................................... 11 2.3.2 宽带薪酬理论.................................................................................... 12 第 3 章 S 公司薪酬体系现状、问题、原因分析...................................................13 3.1 S 公司概况.................................................................................................... 13 3.1.1 公司总体概况.................................................................................... 13 3.2 S 公司现有薪酬体系构成............................................................................ 16 3.2.1 S 公司薪酬模式.................................................................................. 16 3.2.2 S 公司薪酬结构组成.......................................................................... 16 3.2.3 S 公司福利结构.................................................................................. 18 3.3 S 公司现有的薪酬体系存在的问题及原因调查分析................................ 18 3.3.1 S 公司薪酬体系问题调查.................................................................. 19目 录 V 3.3.2 S 公司薪酬体系存在的问题.............................................................. 21 3.3.3 S 公司薪酬体系存在问题原因分析.................................................. 22 第 4 章 S 公司薪酬体系的优化设计.......................................................................25 4.1 S 公司的薪酬优化设计总体目标................................................................ 25 4.2 S 公司的薪酬优化设计的原则.................................................................... 25 4.3 S 公司薪酬体系优化设计的具体内容........................................................ 26 4.3.1 中层管理人员薪酬优化方案............................................................ 26 4.3.2 员工薪酬优化方案............................................................................ 28 第 5 章 S 公司薪酬体系实施及保障措施...............................................................43 5.1 薪酬体系的实施及调整.............................................................................. 43 5.2 薪酬体系实施的保障条件.