薪酬管理是现代企业人力资源管理的一种重要工具和手段。根据现代人力资 源管理理论，薪酬是一项成本的同时，也是企业的一项投资。薪酬管理既可以促 进企业稳定、快速发展，也可能会降低企业人才的绩效。薪酬对于企业员工非常 重要，吸引人才、留住人才、发展人才，都依赖于合理科学的薪酬体系，对于提 高企业的竞争力，促进企业的发展，薪酬管理兼具理论意义及现实意义。 本文在对沃尔玛黄兴店原有的员工薪酬管理的评估与问题分析的基础上，结 合公司自身的特点，运用薪酬管理的基本理论和方法对薪酬体系进行了新的优化 方案研究。针对沃尔玛黄兴店的薪酬管理中存在的薪酬水平过低、薪酬结构不合 理、薪酬激励不明显等问题，结合零售业市场的薪酬现状以及公司的发展战略， 选择了混合式薪酬策略，即针对不同层次的员工采用层次不同的薪酬策略。对工 资、奖金、福利三个方面进行了设计，制定了优化方案，内容包括提高工资水平 及调薪比例，将员工薪酬与个人绩效挂钩，加大对非经济性报酬的投入。最后为 确保薪酬管理优化方案的顺利实施，通过分析优化方案实施的难点、预测可能遇 到的阻力，制定实施流程和保障措施，对薪酬管理优化方案运行的结果进行预测。 通过对沃尔玛黄兴店薪酬进行研究，综合运用文献检索法、调查法和图表法 等研究方法，为企业设计了一套较为科学合理的员工薪酬管理优化方案，有利于 充分调动员工的工作积极性，提高组织效率，实现企业目标，使企业能够吸引人 才、发展人才、保留人才。 关键词，沃尔玛黄兴店；薪酬管理；薪酬水平；薪酬结构；激励工商管理硕士学位论文 III Abstract Salary management is an important tool of human resource management in modern enterprises. According to the theory of modern human resources management, the salary system is a cost as well as an investment for enterprise. Compensation management can promote steady and rapid development, but also may reduce the personnel performance. Salary management is very important for enterprise employees, the scientific and reasonable salary system is helpful in attracting talents, retaining talents, developing talents. The salary management has both theoretical and practical significance to improve the competitiveness of enterprises. Based on the evaluation and Analysis on the original Wal-Mart Supercenter Changsha Huangxing Road South Branch employee compensation system, combining with the characteristics of their companies, using the basic theory and method of compensation management conducted a study on the optimization scheme of new compensation system. In order to solve the problems in salary system including low compensation level, unreasonable compensation structure and low salary incentives, with the current situation, the prioritization scheme for salary management choose the hybrid compensation strategy. Through the salary, bonuses, benefits to improve the salary management, the prioritization scheme focus on higher salary, reasonable compensation structure and higher compensation incentives especially non financial compensation. Finally to ensure smooth implementation of the salary system, improve the difficulty of the implementation of the program and encounter resistance to develop an implementation process and safeguards, described the effect of remuneration improved implementation of the program to predict the main conclusions. Through the study of the salary management in Wal-Mart Supercenter Changsha Huangxing Road South Branch, using of literature retrieval method, investigation method and chart method and so on, design a set of more scientific and reasonable salary system as the basis for effective management, and the optimization scheme is helpful in attracting talents, retaining talents, developing talents. Keywords: Wal-Mart Supercenter Changsha Huangxing Road South Branch ；Salary management; Compensation level; Compensation structure; Incentives沃尔玛黄兴店员工薪酬管理优化方案研究 IV 目 录 学位论文原创性声明和学位论文版权使用授权书 ................................................... I 摘要........................................................................................................................II Abstract ....................................................................................................................III 插图索引 .................................................................................................................. VI 附表索引 ................................................................................................................. VII 第 1 章 绪 论 .........................................................................................................1 1.1 研究背景及意义 .............................................................................................1 1.1.1 研究背景 ...................................................................................................1 1.1.2 研究意义 ...................................................................................................2 1.2 研究的理论基础和文献综述 ..........................................................................2 1.2.1 员工薪酬管理理论概述............................................................................2 1.2.2 文献综述 ...................................................................................................6 1.3 研究内容及研究方法 ......................................................................................8 1.3.1 研究内容 ...................................................................................................8 1.3.2 研究方法 ...................................................................................................9 第 2 章 沃尔玛黄兴店员工薪酬管理现状分析 .....................................................10 2.1 沃尔玛黄兴店发展概况 ................................................................................10 2.1.1 公司的沿革及发展战略..........................................................................10 2.1.2 沃尔玛黄兴店发展的管理概况 ..............................................................11 2.1.3 沃尔玛黄兴店人力资源管理模式 ..........................................................11 2.2 沃尔玛黄兴店现行员工薪酬体系分析 .........................................................15 2.2.1 员工薪酬水平 .........................................................................................15 2.2.2 员工薪酬结构 .........................................................................................15 2.2.3 员工薪酬满意度调查 .............................................................................16 2.3 沃尔玛黄兴店现行员工薪酬管理存在的问题及成因 ..................................17 2.3.1 员工薪酬管理存在的问题 ......................................................................17 2.3.2 员工薪酬管理存在问题的原因分析 ......................................................19 第 3 章 沃尔玛黄兴店员工薪酬管理优化方案设计..............................................22 3.1 薪酬管理优化方案设计的目标及原则 .........................................................22 3.1.1 优化方案的设计目标 .............................................................................22 3.1.2 优化方案的设计原则 .............................................................................22工商管理硕士学位论文 V 3.2 薪酬策略的选择 ...........................................................................................24 3.2.1 基于市场竞争的薪酬水平策略 ..............................................................24 3.2.2 基于激励约束的薪酬结构策略 ..............................................................25 3.2.3 基于公司战略的薪酬策略 ......................................................................25 3.3 薪酬管理优化的基础工作 ............................................................................27 3.3.1 工作分析 .................................................................................................27 3.3.2 岗位评价 .................................................................................................28 3.3.3 外部薪酬调查分析 .................................................................................30 3.4 薪酬结构的改进设计 ....................................................................................30 3.4.1 工资设