随着国家改革开放的广度、深度不断扩展，国有企业应对全球化竞争的压力 越来越大，如何将这种压力转化为发展的动力，是摆在国有企业改革面前的棘手 难题，而这一难题最核心的元素是如何让现有人员充分提高自身能力和业绩使其 有能力帮助企业解决遇到的各种困难，其中国有企业高层管理人员的理念转变和 能力提升问题显得尤为重要，如何设计符合国有企业实际情况的高层管理人员绩 效薪酬方案，是国有企业改革面临重大课题。 本文首先对国内外高层管理人员绩效薪酬相关研究成果进行回顾与综述；其 次，对 TJGS 集团高层管理人员绩效薪酬现状与问题进行系统分析，内容包括 TJGS 集团发展现状、高层管理人员绩效薪酬现状与存在问题等问题；再次，以 绩效薪酬理论为基础，结合 TJGS 集团发展战略，重新设计 TJGS 集团高层管理 人员的绩效薪酬方案，在方案设计过程始终本着“激励优先、兼顾成本”的原则进 行。最后，结合集团实际情况制定方案实施的具体步骤，并对方案实施的影响因 素和配套措施进行系统分析。 本文研究思路和成果，不仅为 TJGS 集团高层管理人员的绩效薪酬设计提供 了依据，也为同类型企业设计高层管理人员激励方案时提供参考实例。当然，论 文也存在一定的不足和缺陷，需要在今后的工作和研究中进一步深化和完善。 关键词，绩效薪酬；TJGS 集团；设计方案 Abstract With the extension of the span and depth of China’s reform and opening up, the pressure of state-owned enterprises on responding the global competition is more and more tremendous. How to transform this pressure to the power of development is a troublesome problem faced by state-owned enterprises. The core element of this problem is how to make the staff fully enhance their own capacity and performance to be capable to help the company solve difficulties. And the work of upgrading the capacity and changing the philosophy of executives in state-owned enterprises is particularly important. How to design a pay-for-performance program for executives that meets the actual situation of state-owned enterprises is a major issue faced by state-owned enterprises in their reform. Therefore, this study on designing the pay-for-performance program of executives in the state-owned enterprise group named TJGS has important significance. Firstly, this study has systematically carded the researches on pay-for-performance and defined the concepts and ideas of designing the pay-for-performance program of executives. Secondly the study has analyzed current situation of TJGS which includes basic circumstances, chances and challenges and the existing pay-for-performance program of executives. Then aiming at the problems and combining the current situation, the study has designed the pay-for-performance program of executives of TJGS. The ideas and results of this study, has not only provided a foundation for the designing of pay-for-performance program of executives of TJGS, but also offered a reference for the work of incentive compensation in other state-owned enterprises. Certainly, this study also has some shortcomings and deficiencies, which need to be made up in the future. Keywords: pay-for-performance, TJGS Group, pay-for-performance program 目 录 第一章 绪论 .......................................................................................................1 1.1 研究背景................................................................................................1 1.2 研究意义................................................................................................2 1.3 研究思路和框架....................................................................................2 1.4 研究的内容与方法................................................................................3 1.5 的创新与不足................................................................................4 第二章 绩效薪酬理论综述 ...............................................................................5 2.1 绩效理论综述........................................................................................5 2.2 薪酬理论综述........................................................................................6 2.3 绩效薪酬理论........................................................................................8 2.4 绩效薪酬的优势和缺陷........................................................................9 第三章 TJGS 集团高管绩效薪酬现状与问题..............................................12 3.1 TJGS 集团发展现状 ...........................................................................12 3.2 高管绩效薪酬现状与问题..................................................................15 第四章 TJGS 集团高管绩效薪酬方案设计及实施......................................22 4.1 TJGS 集团高管绩效薪酬方案设计 ...................................................22 4.2 TJGS 集团高管绩效薪酬方案实施 ...................................................30 第五章 绩效薪酬方案实施影响因素及配套措施.........................................34 5.1 方案实施的影响因素..........................................................................34 5.2 配套措施..............................................................................................35 结论 .....................................................................................................................37