摘 要
改革开放 30 多年以来，私营的中小企业已经成为重要的经济形式，同样为社
会的发展，经济的繁荣，解决就业压力，提高全国 GDP 总量起着非常重要的作用。
随着中小企业的不断发展和完善，人力资源管理在其经营管理中的作用越来越突出，
薪酬管理作为人力资源管理中的重要组成部分，也发挥至关重要的作用
本文以 FT 公司为样本，运用文献法、访谈法、专家咨询法等科学方法对其进
行了广泛调查和深入分析。综合分析了 FT 公司在薪酬管理方面存在的问题，力求在
公平、合理和科学的原则下就原有薪酬体系存在的薪酬差距小、绩效考核不突出、
薪酬激励效果不明显等问题，对公司各部门的岗位重新定义说明，改进了薪酬体系
和绩效考核标准，以激发 FT 公司员工的积极性，提高员工满意度，从而增强企业活
力，提升其核心竞争力，为长期稳定的发展奠定坚实的基础。
关键词：薪酬体系 激励 绩效考核 中小企业
ABSTRACT
Since the reform and open policy for 30 years, private SMEs have become an
important economic form. It plays very important role in social development economic
prosperity, solving the problem of employment pressure and improving the country's GDP.
With the continuous development and improvement of small and medium enterprises, the
role of human resource management in management administration is more and more
prominent. Compensation management, as an important part in the human resource
management, also plays a vital role.
Based on sample of FT Company, the paper applied the method of literature research,
interview and expert consultation on the extensive investigation and in-deep analysis on
FT Company. It synthetically analyses the problem of compensation management of FT
Company, tries to redefine the company department post according the original problem
existed in compensation management like small pay gap, less prominent performance
appra1sial, inconspicuous salary incentive effect with the principles of fair and reasonable
and scientific. Improving compensation system and standard of performance appraisal
will motivate staff initiative, improve employee satisfaction, and eventually will
strengthen enterprise vigor, enhance the core competitiveness, lay a solid foundation for
long-term and stable development.
KEY WORDS：compensation system, motivation, performance appra1sial SME