统计数据表明，中小企业平均寿命只有 3.7 年，其中小微企业只有 2.5 年。不同时期 企业所处的发展阶段不同，特点也不一样。创业期企业具有高成长与高风险的特点，亟待 完成管理水平的突破和企业规范化、规模化的发展；薪酬管理一直作为人才引进行之有效 的手段之一，在创业期只有设计出符合企业特点，又能凝聚人心具有竞争力的薪酬方案， 才能有助于中小企业吸引和留住人才，保证企业发展目标的实现。 DZ 公司是一家从事汽车售后服务行业的企业，正处于初创期，其组织机构较为简单、 员工数量少，具有业绩快速增长、用人机制灵活等特点；但问题也较多，公司业绩收入不 稳定，企业资金短缺支付能力受限；公司员工往往身兼多职，稳定性较差，员工离职率较 高；其薪酬分配方案不够科学合理，薪酬结构缺乏激励性，薪酬管理制度不完善，管理缺 乏保障等。本文以 DZ 公司为研究对象，从 DZ 公司组织架构、经营模式、薪酬管理、岗位 价值评估等方面现状入手，运用现场走访、深度访谈、问卷调查等方法，发现了 DZ 公司 职员消极怠工严重、员工离职率高等问题，进一步分析调查数据发现，DZ 公司出现此类 问题的关键在薪酬管理上，而薪酬问题如果处理不好，往往会引发投资人利益分配意见不 合，甚至最终导致创业失败；因此，综合运用薪酬管理理论和企业生命周期理论，结合 DZ 公司的特点，设计符合 DZ 公司创业期发展的薪酬管理模式。本文主要内容有以下六个 部分， 第一部分阐述本文研究背景及意义，归纳总结国内外关于创业期中小型企业薪酬管理 研究相关观点；明确本文的研究方法、研究内容及框架，理清思路。第二部分为本文研究 内容提供理论基础。阐述薪酬管理的相关概念、创业期中小企业的概念及特点，为 DZ 公 司创业期薪酬管理的优化提供理论依据。第三部分 DZ 公司现状问题分析。主要从目前 DZ 公司业务经营、人力资源管理方面进行介绍，总结归纳其主要特征，并对其近年来经营数 据及人力资源状况进行比对，更加深入剖析 DZ 公司的现状；通过观察法得知 DZ 公司职员 消极怠工、工作效率低下、离职率增加等现象，通过深入访谈法得知该现象主要来源于公 司薪酬管理方面，需要对薪酬管理展开进一步研究。通过开展员工薪酬满意度调查，进一 步挖掘问题的根源，发现导致 DZ 公司薪酬管理问题的关键因素是薪酬激励性不够，薪酬 结构不合理。第四部分针对 DZ 公司诊断结果进行薪酬分配方案的优化设计。阐述优化设 计的原则，确定薪酬分配的策略，然后按照优化步骤来实施，按照初创期公司经营策略变 化，调整公司组织架构，修订岗位说明书；调查行业市场平均水平，按照薪酬分配策略优 化现有薪酬分配方案，采用岗位绩效工资制替代原有岗位工资制，不同岗位按照不同的绩 效比例进行分配，体现内部公平性；使其处于市场行业同期平均薪酬水平的中上等，保证 其一定的外部竞争力。第五部分为薪酬分配方案实施提供保障机制。重新修定薪酬管理相 关制度为薪酬分配方案的执行提供制度保障；并明确相关组织职能对薪酬分配方案的实施 进行有效监管，予其组织保障，让薪酬分配方案得以进一步贯彻执行。第六部分结论，主II 要从优化方案实施可能的结果出发，预测年度薪酬总额和员工年平均工资，结合企业经营 状况和支付能力，有效控制人工成本；改善员工工作状态，体现薪酬激励性明显增强。本 研究有望为创业期中小企业薪酬管理的阶段性发展提供新的思路和方法，对其他创业期中 小企业管理起到一些借鉴和参考作用。 关键词， 薪酬管理；创业期；中小企业III Abstract Statistics show that the average life span of small and medium-sized enterprises is only 3.7 years, of which small and micro enterprises only 2.5 years. The development stage that different period enterprise is in is different, characteristic also different. In the start-up stage, enterprises have the characteristics of high growth and high risk, so it is urgent to complete the breakthrough of management level and the development of enterprise standardization and scale. Salary management has always been one of the effective means of talent introduction. In the start-up period, only by designing a salary plan that is in line with the characteristics of the enterprise and able to attract and retain talents, and ensure the realization of enterprise development goals, can small and medium-sized enterprises attract and retain talents. DZ company is an enterprise engaged in automobile after-sales service industry, which is in the initial stage. Its organizational structure is relatively simple, the number of employees is small, and it has the characteristics of rapid growth of performance and flexible employing mechanism. However, there are many problems. The company's performance income is not stable, and the enterprise's capital shortage and payment ability are limited. The company's employees are often multi-job, stability is poor, employee turnover rate is high; The salary distribution plan is not scientific and reasonable, the salary structure lacks incentive, the salary management system is not perfect, the management lacks guarantee and so on. In DZ corporation as the research object in this article, from DZ company organization structure, business model, compensation management, status of the post evaluation, etc, using the site visit, depth interview and questionnaire survey method, found the DZ company staff working serious, high employee turnover rate, further analysis of survey data found that the key to such problems in DZ company compensation management, and compensation if processes is not good, often can cause disagreement investors interests distribution, and eventually lead to a failed; Therefore, the compensation management model that conforms to the development of DZ company during its start-up period is designed by integrating the compensation management theory and the enterprise life cycle theory and combining the characteristics of DZ company. This paper mainly consists of the following six parts:IV The first part elaborates the research background and significance of this paper, and summarizes the domestic and foreign views on the study of small business compensation management during entrepreneurship. Clear the research method, content and framework of this paper, clear the thinking. The second part provides the theoretical basis for the research content of this paper. This paper expounds the relevant concepts of salary management, the concepts and characteristics of small enterprises in the start-up period, and provides theoretical basis for the optimization of salary management in the start-up period of DZ company. The third part analyzes the current situation of DZ company. Mainly from the current DZ company business operation, human resource management aspects of the introduction, summary of its main characteristics, and in recent years, its operating data and human resource situation is compared, more in-depth analysis of the current situation of DZ company; Through the observation method, it is known that DZ company staff are inactive, working efficiency is low, turnover rate increases and other phenomena. Through the in-depth interview method, it is known that this phenomenon mainly comes from the company's salary management, which needs to be further studied. By conducting an employee salary satisfaction survey, the root cause of the problem was further explored, and it was found that the key factor leading to the salary management problem of DZ company was insufficient salary incentive and unreasonable salary structure. The fourth part is the optimization design of the salary distribution scheme based on the diagnosis results of DZ company. Elaborate the principle of optimization design, determine the strategy of salary distribution, and then implement according to the optimization steps, according to the initial stage of the company's business strategy changes, adjust the company's organizational structure, modify the job description; Investigate the average level of the industry market, optimize the existing salary distribution scheme according to the salary distribution strategy, and adopt the post performance salary system to replace the original post salary system. Different posts are distributed according to different performance ratios, reflecting internal fairness. Make it in the market industry over the same period of the average salary level in the upper and middle class, to ensure its certain external competitiveness. The fifth part provides guarantee mechanism for the implementation of salary distribution scheme. Revising relevant salary management system to provide system guarantee for the implementation of