随着知识经济的到来，高新技术企业在国民经济中扮演着越来越重要的角色， 而在当今经济快速发展的过程中，企业之间的竞争力也越来越白热化，尤其是硬质 合金切削刀具行业。现代企业的竞争，就是人才的竞争，而硬质合金切削刀具行业 最重要的人才就是研发技术人员。作为企业中最具活力的人群，研发人员却又是特 殊的人群，不像生产或销售，无法用普通的投入产出比，来衡量他们的业绩。同时， 他们的需求更加个性化、多元化，因此，该类群体的薪酬合理制定，尤为重要。这 不但关系到企业的可持续发展，更关系到企业的创新能力。有激励作用的薪酬体系， 是激发研发人员创新性和积极性的保证，薪酬激励在其中的作用又是显而易见的， 薪酬激励在激励员工方面有着很强的现实感和感召力。 企业薪酬一直都是一把“双刃剑”，使用得当能够吸引、留住和激励人才，卓有 成效地提高组织的实力和竞争力，但使用不当又会带来危机，增加企业成本，加快 员工流失。在快速发展的今天，公司结构有着分散化的趋势，员工更多的是追求组 织认可和自我成就感，但敬业度和忠诚度受到各种因素的影响却有所降低。因此， 如何利用薪酬管理，稳定并激发优秀研发人员的积极性，是每一个企业都面临的迫 切问题，并对企业的发展具有重要的意义。目前，国内切削刀具企业的薪酬体系， 还往往达不到很好的激励效果。 鉴于此，本文从这个问题出发，在科学的薪酬体系设计原则指导下，以 ZCC·CT 公司的研发人员为研究对象，进行研发人员薪酬激励方面的研究，提出进一步的优 化方案。建立合理的薪酬管理体系，完善薪酬结构，科学评估研发岗位，制定完善 的任职资格体系，为研发人员职业生涯规划设立 4 个通道、9 个等级。并根据薪酬体 系及任职等级，把研发人员岗位薪酬等级设置成 24 级，针对不同层级或通道的人员， 基于特定的工作性质，采用不同的薪酬模式，建立包括岗位技能工资、年功工资、 潜能工资、绩效工资、项目工资、奖励工资、谈判工资及其他薪资、福利在内的薪 酬优化体系。同时积极引入“积分制管理”，量化研发人员的工作绩效及综合素质能 力，将员工各项考核及激励制度与薪酬体系紧密结合起来，建立以“积分”为导向的 员工任职资格管理体系，从而与薪酬体系相对接。 当然，还需看到，研发人员的薪酬优化体系没有终点，因此，作为激励工具之 一的薪酬体系也应该要适应市场的变化而处于不断优化调整当中。 关键词：研发；薪酬；薪酬体系；激励II Abstract With the coming of knowledge economy, high-tech enterprises in the national economy plays an increasingly important role, and in the current rapid development of economy, competition between enterprises is becoming more and more heated, especially cemented carbide cutting tool industry. Competition among the modern enterprises is the talent competition, and researchers are most important talents in carbide cutting tools industry. As the most dynamic staff in company, researchers are also special group, unlike the worker and salesman, performance of researchers cannot be measured by normal input-output ratio. At the same time, they need more personality and multivariate. Therefore, a reasonable salary system for such groups is particularly important. It’s not only related to the sustainable development of enterprises, but also related to the innovation ablity of enterprises. The incentive compensation system is the guarantee to stimulate the innovation and enthusiasm of researchers, the function of pay incentive is obvious to motivate employees with a strong sense of reality and charisma. Enterprise compensation has been a “double-edged sword”, using it properly can attract talented people and improve the strength and competitiveness of organization; however, improper use will lead to the crisis which will increase the cost of enterprise and speed up the personnel loss. In today’s rapid development, the trend of company structure is becoming decentralized, employees pursue more organization recognition and self-fulfillment, but dedication and loyalty are reduced under the influence of various factors. Therefore, the way to make use of compensation management which can stable and encourage the enthusiasm of excellent researchers is the urgent problem for every enterprise; also it has significance to the development of enterprises. At present, the compensation system of domestic cutting tool enterprise cannot reach good results. Therefore, this paper set off from the problem, guide by the principle of scientific compensation system and the object of study are researchers of ZCC·CT .the paper is to study the incentive compensation of researchers and propose a further optimization plan in order to set up reasonable salary management system, improve the compensation structure, assess research jobs scientific and formulate completed qualification system. Four channels and nine grades are set up for researchers career planning. The salary level of researchers is set as 24 grades according to the compensation system and the office level. Compensation optimization system which include Job skill wage, yearly wage, potential salary, merit pay, project wages, incentive pay, other pay and welfare is set up according to people from different levels and based on the specific nature of work. At the same time “point management” is brought in actively to quantify the job performance and comprehensive ability of researchers and combine the staff appraisal and incentive system with compensation system closely to set up a “point” as the guidance of the qualification management system which contrasts with compensation system. Of course, there is no end in compensation optimization system of researchers, therefore, compensation system which is one of motivational tool should be constantly optimized to adapt to the market changes. Key words: research & development; compensation; compensation system; incentiveIV 目 录 摘要......................................................................................................................................I Abstract..............................................................................................................................II 第 1 章 绪论.......................................................................................................................1 1.1 研究背景与意义......................................................................................................1 1.1.1 研究背景.......................................................................................................1 1.1.2 研究意义.......................................................................................................1 1.2 国内外研究现状......................................................................................................2 1.3 研究内容与方法......................................................................................................4 1.3.1 研究内容.......................................................................................................4 1.3.2 研究方法.......................................................................................................5 第 2 章 薪酬体系优化设计的理论基础...........................................................................7 2.1 薪酬理论..................................................................................................................7 2.1.1 全面薪酬理论................................................................................................7 2.1.2 人力资本理论................................................................................................9 2.1.3 效率工资理论................................................................................................9 2.1.4 宽带薪酬理论..............................................................................................10 2.1.5 其他薪酬理论..............................................................................................10 2.2 激励理论................................................................................................................11 2.2.1 双因素理论..................................................................................................11 2.2.2 公平理论......................................................................................................13 2.2.3 经济学视角的激励理论..............................................................................13 2.2.4 其他激