I 摘要 旅游产业作为终极产业，是世界上发展最为快速的新兴产业之一，是我国重点支 持的行业，具有极大的发展潜力，从事旅游相关产业的企业也 不断发展壮大。J 旅游公 司是依托旅游景区发展起来的民营企业，该旅游景区位于北方某省会城市 1 小时游憩 圈范围内，是城市的后花园，具有很好的发展潜力。但由于北方具 有鲜明的地域特色 和季节性淡旺季特征，旺季客流量大，淡季客流量少，不能全年性持续吸引游客，影 响 J 旅游公司全年旅游效益，制约公司进一步发展。J 旅游公司现有薪酬 体系较难留住 旅游类专业人才，而科学合理的薪酬体系有助于吸引人才，帮助企业有效利用人力资 源，创造性解决企业当前困境。因此对 J 旅游公司现有薪酬体系进行优化尤为 重要。 本文通过对国内外文献进行系统性梳理，并结合 J 旅游公司现实情况和市场外部 环境，全面分析公司现有薪酬体系存在问题及原因，以企业四种人才类型，即核心人 才 、通用人才、稀缺人才、辅助人才为基础，详细分析企业现有薪酬结构，为优化现 有薪酬体系做好资源分配。以平衡计分卡关于公司综合素质的五个维度为导向，即从 公司发展 战略、内部运营、财务体系、客户满意度、员工学习与成长等方面全面优化 公司现有薪酬体系，全面提高公司综合素质，同时，结合公司各部门具体特征，结合 各个团队的人力 资源特性，发挥各个部门的职能作用，提出具体薪酬体系优化方案。 建立一系列保障措施，从公司规章制度和公司治理层面规定薪酬体系的实施要求，结 合宣传培训工作，从根 本上保障优化后的公司薪酬体系的长期实施，得出了综合性的 较科学全面的薪酬体系，可有效地吸引专业人才，激发企业员工动力，促进 J 旅游公 司可持续发展。 关键词：人 才战略；薪酬体系；公司战略；人力资源管理；内部运营西北农林科技大学硕士学位论文 II ABSTRACT Tourism industry, as the ultimate industry, is one of the most rapidly developing emerging industries in the world. It is one of the key industries supported by China and has great development potential. The enterprises engaged in tourism-related industries are also developing and growing. J Tourism Company is a private enterprise developed on the basis of tourism scenic spot. The scenic spot is located within the one-hour recreation circle of a provincial capital city in the north, and is the backyard garden of the city, with good development potential. However, due to the distinctive regional characteristics and seasonal characteristics of low season and high season, the large passenger flow in high season and low season cannot continuously attract tourists all year round, which affects the annual tourism benefits of J Tourism Company and restricts the further development of the company. The current salary system of J Tourism Company is difficult to retain tourism professionals, while a scientific and reasonable salary system is conducive to attracting talents, helping enterprises make effective use of human resources and creatively solving their current difficulties. Therefore, it is particularly important to optimize the current salary system of J Tourism Company. By systematically sorting out domestic and foreign literature and combining with J tourism company's actual situation and external market environment, this paper comprehensively analyzes the existing problems and causes of the company's current salary system, Based on the four types of talents in the enterprise, namely core talents, general talents, scarce talents and auxiliary talents, the current salary structure of the enterprise is analyzed in detail, so as to optimize the current salary system and allocate resources. Guided by the five dimensions of the company's comprehensive quality, it comprehensively optimizes the company's current salary system from the aspects of the company's development strategy, human resources, internal operation, financial system, customer satisfaction, employee learning and growth, etc,in order to comprehensively optimize the company's existing compensation system and improve the company's comprehensive quality. At the same time, combined with the specific characteristics of each department and the human resources characteristics of each team, give play to the functions of each department, and put forward specific compensation system optimization scheme. SetAbstract III up a series of safeguard measures, stipulate the implementation requirements of the compensation system from the perspective of company rules and regulations and corporate governance, and combine the publicity and training work to fundamentally guarantee the long-term implementation of the optimized company's compensation system, so as to attract professional talents, stimulate the motivation of enterprise employees and promote the sustainable development of J Tourism Company. KEY EORDS: Talent strategy; Compensation system; Corporate strategy; Human resource management; Internal operations目 录 I 目 录 摘要............................................................................................................................ I ABSTRACT ............................................................................................................................II 第一章 绪 论......................................................................................................................... 1 1.1 研究背 景..............................................................................................................1 1.2 研究目的和意 义..................................................................................................2 1.2.1 研究目的 .......................................................................................................2 1.2.2 研究意义 .......................................................................................................2 1.3 国内外研究动 态..................................................................................................2 1.3.1 国外研究动态 ...............................................................................................2 1.3.2 国内研究动态 ...............................................................................................3 1.3.3 国内外研究动态评述 ...................................................................................5 1.4 研究思路和方 法..................................................................................................6 1.4.1 研究思路 .......................................................................................................6 1.4.2 研究方法 .......................................................................................................6 第二章 薪酬体系相关理 论............................................................................................... 9 2.1 相关概念界 定.....................................................................................................9 2.1.1 薪酬内涵 .......................................................................................................9 2.1.2 薪酬功能 .......................................................................................................9 2.1.3 薪酬体系 .......................................................................................................9 2.2 相关理 论............................................................................................................10 2.2.1 人力资源管理 ............................................................................................10 2.2.2 激励约束理论 ............................................................................................10 2.2.3 平衡计分卡理论 ........................................................................................11 2.2.4 全面薪酬管理 ............................................................................................11 第三章 J 旅游公司薪酬体系现状分 析......................................................................... 13 3.1 企业概 况............................................................................................................13 3.1.1 企业内部情况 .......................................................................