学 校 代 码
密级
中图分类号
UDC
MASTER DISSERTATION
论文题目 A 公司薪酬激励体系优化研究
（中文）
论文题目 Compensation Incentive System Optimize For A
Company
（英文）
作 者 钟婷 导 师 王晓春
申请学位硕士 学院名称工商管理学院
学科专业 工商管理 研究方向 人力资源管理
年 月
独 创 性 声 明
本人声明所呈交的论文是我个人在导师指导下进行的研究工作及
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论文中不包含其他人已经发表或撰写的研究成果，也不包含为获得江
西财经大学或其他教育机构的学位或证书所使用过的材料。与我一同
工作的同志对本研究所做的任何贡献均已在论文中作了明确的说明并
表示了谢意。
签名： 日期：2022.5.23
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签名： 导师签名： 日期：2022.5.23
A 公司薪酬激励体系优化研究
摘 要
21 世纪的企业竞争，归根到底是为了人力资本开发和个人潜力的充分发挥而展开的
竞争。如何引进、保留、激励和开发人力资源，使公司不断发展已成为现代公司人力资
源研究的重点课题。薪酬激励体系设计就是这一课题的重点内容，科学合理的薪酬激励
体系可以使公司拥有良好的人力资源，从而建立公司人力资源的金字塔结构。
A 公司成立于2004 年，为市直属市国资委监管的国有独资企业。经过几年的发展
壮大，目前已进入快速发展期。公司始终以推进重点工程建设项目和重大的民生工程为
己任，是城市基础设施项目和区域土地开发工程项目的管理和投资运营主体。投资领域
主要涉及地产置业、建筑工程与设计咨询服务、生态环境与工程、新型建材、健康养老
医疗与教育等业务板块。公司规模和经营项目不断扩大，但现行的薪酬管理体系和公司
的发展不匹配，在一定程度上阻碍了公司的发展。因此，优化和改善A 公司的薪酬激励
体系是企业管理者亟待解决的问题。
本文以宽带薪酬、激励理论等理论为基础，以优化 A 公司薪酬激励体系为主题进行
分析研究。首先，综述了国内外关于薪酬理论和激励理论的发展，通过界定薪酬的定义
明确本文薪酬激励体系研究的范围与内容。同时，通过引用相关理论为本文的后续部分
提供理论依据和指导。其次，分析了企业背景、组织架构、人员情况和薪酬体系的现状。
在分析过程中，采用满意度问卷调查的方法，获取公司员工的意见，并对反馈意见进行
总结和分析，得到公司薪酬激励体系中存在的问题。问题的主要表现是缺乏科学的职位
评价，薪酬激励体系的设计缺乏公平性和结构设计不合理。分析问题产生的原因，主要
原因是薪酬管理理念滞后、专业人力资源管理人才的缺乏和国有企业性质的局限性。再
次，通过对相关激励需求理论的借鉴和现实问题分析，提出了优化现有薪酬激励体系的
思路，详细介绍了基于职位评价的宽带薪酬和基于绩效的年度奖金激励方案。同时对优
化方案进行了评价和方案的落实提供保障措施。
通过对公司现状的分析和新的薪酬激励体系的设计过程，本文认为企业在激励的市
场中取得持续的发展必须建立与公司战略目标相配套的薪酬体系。关注人才发展和企业
发展相结合，通过引导员工提高自身能力，吸引留住优秀员工，从而提高企业的竞争地
位，促进公司的进一步发展，以完成公司的总体战略目标。
关键词：人力资源；薪酬激励；职位评价；宽带薪酬；激励理论
I Abstract
Abstract
The competition in the 21St century rests in developing human resource and unleashing
their potential. Therefore, to attract, motivate and develop human resource is an important
task for companies that want to make their enterprises persistently prosperous. The design of
compensation is an important part of human resources management. A scientific and effective
compensation system can help an enterprise acquire human resource and construct its talent
pyramid.
Company A, established in 2004, is a wholly state-owned enterprise under the
supervision of state-owned Assets Supervision. After several years of development, the
company has stepped into a period of rapid development. The company has always been
committed to promoting key construction projects and major livelihood projects, and is the
main body of urban infrastructure management and regional land development and operation.
The investment fields mainly involve real estate, construction engineering and design
consulting services, ecological environment and engineering, new building materials, health
care and education and other business sectors. The company;s scale and business projects
continue to expand, but the current compensation management system does not match the
company;s development, which hinders the company;s development to a certain extent.
Therefore, optimizing and improving the compensation incentive system of company A is an
urgent problem for enterprise managers to solve.
Based on broadband compensation, motivation theories and other relevant theories, this
thesis analyzes and studies the optimization of A company;s compensation incentive system.
Firstly, it summarizes the development of compensation theory and incentive theory at home
and abroad. At the same time, relevant theories are cited to provide theoretical basis and
guidance for the subsequent parts of this thesis. Secondly, it analyzes the current situation of
enterprise background, organizational structure, personnel and salary system. In the analysis
process, the method of satisfaction questionnaire was used to obtain the opinions of the
company;s employees, and the feedback was summarized and analyzed to obtain the problems
existing in the company;s compensation incentive system. The main manifestations of the
problem are lack of scientific position evaluation, lack of fairness and unreasonable structure
design of salary incentive system. The reason of the problem is the lag of salary management
concept, the lack of professional human resource management personnel and the limitation of
the nature of state-owned enterprises. Thirdly, through the reference of relevant incentive
II A 公司薪酬激励体系优化研究
demand theory and analysis of practical problems, this thesis puts forward the idea of
optimizing the existing compensation incentive system, and introduces in detail the broadband
compensation scheme based on position evaluation and the annual bonus incentive scheme
based on performance. At the same time, the optimization scheme is evaluated and the
implementation of the scheme is guaranteed.
Through the analysis of the current situation of the company and the optimization design
of the compensation incentive system, this thesis believes that enterprises need to establish a
compensation system matching with the company strategy in order to achieve sustainable
development in the incentive competition. Pay attention to the combination of employee
growth and enterprise development, guide employees to improve their own ability, attract and
retain excellent employees, enhance the company;s competitive advantage, promote the
company;s further development, and achieve the company;s overall strategic goals.
Key Words: human resource; compensation incentive; job evaluation; broadband salary;
motivation theories
III