2000年薪酬：绩效工资[文献翻译].doc

1、本科毕业论文（设计）外文翻译题目XX企业员工激励机制的研究学院商学院专业人力资源管理班级学号学生姓名指导教师外文题目COMPENSATIONINTHEYEAR2000PAYFORPERFORMANCE外文出处MCBUNIVERSITYPRESS外文作者STEVENHAPPELBAUM，LORINGMACKENZIE原文COMPENSATIONINTHEYEAR2000PAYFORPERFORMANCESTEVENHAPPELBAUM，LORINGMACKENZIEINANEVERMORECOMPETITIVEBUSINESSENVIRONMENT,BOTHLOCALLYANDGLOBALLY,

2、MANYCOMPANIESTODAYAREATTEMPTINGTOIDENTIFYINNOVATIVECOMPENSATIONSTRATEGIESTHATAREDIRECTLYLINKEDTOIMPROVINGORGANIZATIONALPERFORMANCEBUTTHISISNOTANEWCONCEPTFORMANYYEARS,INCENTIVECOMPENSATIONINONEFORMORANOTHERHASBEENACOMMONFEATUREOFEMPLOYMENTCONTRACTSINNORTHAMERICATHEUSEOFINCENTIVESYSTEMSISNOTONLYADEFEN

3、CEMECHANISMONTHEPARTOFFAILINGFIRMS,BUTMOREOFTENISALSOAPOSITIVEACTIONINRECOGNITIONOFTHESTRATEGICROLEOFCOMPENSATIONINFURTHERINGCORPORATEGOALSTHEBOTTOMLINEISTHATMANYCOMPANIESAREBEGINNINGTOEXPERIMENTWITHCOMPENSATIONALTERNATIVES,ASTHEFLEXIBILITYTOTRYNEWFORMSOFMANAGEMENTISANIMPORTANTNEEDFORTHECLOSEOFTHE19

4、90STHISISSUEISCRITICALFORORGANIZATIONALEFFECTIVENESSTHEBASICSOFINCENTIVEPAYANDHOWITCORRELATESWITHKNOWNORGANIZATIONALBEHAVIOURTHEORIESCANBELINKEDWITHTHEACHIEVEMENTOFCORPORATEGOALSTHROUGHTHEUSEOFREWARDSYSTEMTHEREAREMANYAPPROACHESTOINCENTIVECOMPENSATION,SUCHASCASHBONUSES,STOCKPURCHASE,ANDPROFITSHARINGT

5、HISARTICLEWILLEXAMINETHEINDIVIDUALANDGROUPINCENTIVECONCEPTSTHATREWARDPERFORMANCEBASEDONPREDETERMINEDORGANIZATIONALGOALSANDMETRICS,SEVERALBEHAVIORALTHEORIESTHATCANBEASSOCIATEDWITHREWARDANDCOMPENSATIONMOTIVATION,ACHIEVEMENT,EQUITY,ETC,ANDCONVERGENTANDDIVERGENTVIEWSANDCONCLUSIONSFROMTHEBUSINESSCOMMUNIT

6、YWHENANEMPLOYEESJOBPERFORMANCEEXCEEDSTHEPRESCRIBEDACCEPTABLEPERFORMANCELEVELFORTHEORGANIZATION,THERELATEDREWARDISCALLEDMERITPAYITCANBEPAIDINTHEFORMOFABONUSORASANADDITIONTOBASEPAYTHELATTERISGENERALLYPREFERREDBYEMPLOYEES,ASSUCHANINCREMENTBECOMESPARTOFTHEBASEPAYANDCONTINUESTOBERECEIVEDFORTHEDURATIONOFE

7、MPLOYMENT,REGARDLESSOFFUTUREPERFORMANCELEVELSWITHOFTENRESIDUALLIFELONGBENEFITSALTERNATIVELY,THEBONUSISASINGLE,ONEOFF,LUMPSUMPAYMENTWHICHCANBEINTHEFORMOFCASHOROTHERCREATIVEMONETARYSCHEME,SUCHASSTOCKOPTIONSUNLIKEABASEPAYRAISE,ABONUSISNOTAUTOMATICALLYRECEIVEDINSUBSEQUENTYEARSUNLESSJUSTIFIEDBYLEVELSOFPE

8、RFORMANCEINTHOSEYEARSINSHORT,MERITPAYCANBEVIEWEDASAREWARDFORPASTPERFORMANCE,ANDINCENTIVECOMPENSATIONASANINDUCEMENTFORFUTUREPERFORMANCEINCENTIVEPLANSARECASHPAYMENTSMADETOEMPLOYEESWHENTHEYEXCEEDPREDETERMINEDJOBORORGANIZATIONALGOALS,ANDSERVEASINDUCEMENTSTOPRODUCESPECIFICRESULTSDESIREDBYTHEORGANIZATIONT

9、HESEMETRICSCANBEFISCALTARGETSSALESANDBOOKINGS,PRODUCTIONOUTPUT,ORPRODUCTIVITYGAINSCOSTREDUCTION,QUALITY,ETCASMANYBUSINESSESOFTODAYEMBRACETHECONCEPTSOFTOTALQUALITYMANAGEMENTANDCUSTOMERFOCUS,GOALSAREBEINGLINKEDDIRECTLYTOCUSTOMERSATISFACTIONINADDITIONTOBUSINESSMILESTONESTYINGINCENTIVESTOINDIVIDUALORGRO

10、UPPERFORMANCEMUSTBEANALYSEDINTHECONTEXTOFTHEAPPLICABLEINDUSTRYANDWHATMAKESSENSEFORTHEBUSINESSALONGWITHPERFORMANCEMEASUREMENT,TIMINGISAFEATUREOFTHEREWARDSYSTEMTHATISCRITICALTOBOTHITSACCEPTANCEANDSUCCESSINCENTIVEPAYOUTSMUSTNOWBEDIRECTLYLINKEDWITHEITHERSHORTTERMORLONGTERMMEASURESBOTHMERITANDINCENTIVEPA

11、YPLANSARECONSIDEREDFORMSOFRESULTORIENTEDCOMPENSATION,RECOGNIZINGSUPERIORJOBPERFORMANCEINTHEBELIEFTHATSUCHPERFORMANCEHASMADEAVALUABLECONTRIBUTIONTOTHEORGANIZATIONSEFFECTIVENESSANEXAMINATIONOFCOMPENSATIONFACTORSISREQUIREDTOGAINABROADERPERSPECTIVEONTHISPROBLEMANDCHALLENGEASWELL,PROPERCOMMUNICATIONHASBE

12、ENSHOWNTOINCREASEEMPLOYEESATISFACTIONANDAPPRECIATIONOFINCENTIVECOMPENSATIONBENEFITSBYFACILITATINGABETTERORINCREASEDUNDERSTANDINGOFTHEUPSIDEPOTENTIAL,RISK/RETURNBASEDSYSTEMSMAYLEADTOABETTERAPPRECIATIONOFCOMPENSATIONUNDERFLEXIBLEINCENTIVECOMPENSATIONARRANGEMENTSPOSITIONINGANINCENTIVECOMPENSATIONPROGRA

13、MMEASACOREMANAGEMENTPROCESSANDACOMMUNICATIONVEHICLECANBEAMETHODOFINTEGRATINGMULTIPLESTRATEGICINITIATIVESWITHINADYNAMICORGANIZATIONACOMPANYSCOMPENSATIONPHILOSOPHYCANBEDEVELOPEDFROMTHEBUSINESSVISIONANDMISSIONTHATMUSTSUPPORTTHEBUSINESSSTRATEGYTHUS,WITHTHEPROPERINFRASTRUCTUREINPLACE,INCENTIVECOMPENSATIO

14、NPROGRAMMESCANBEEXTREMELYVALUABLEINSUPPORTINGTHEWAYMANAGEMENTWANTSTODRIVETHECOMPANYCOMPENSATIONSYSTEMSCANALSOHELPDEFINEORGANIZATIONALCULTUREACOMPANYSAPPROACHTODEVELOPING,ADMINISTERINGANDMANAGINGCOMPENSATIONSYSTEMSCANINFLUENCETHEDEGREETOWHICHEMPLOYEESVIEWACOMPANYASHAVINGAHUMANRESOURCEORIENTED,ENTREPR

15、ENEURIAL,INNOVATIVE,COMPETENCEBASED,FAIRORPARTICIPATIVECULTURETHESESYSTEMSCANALSODIFFERENTIATEONECOMPANYSCULTUREFROMTHATOFOTHERORGANIZATIONSCOMPANIESAREATTEMPTINGTOIDENTIFYINNOVATIVECOMPENSATIONSTRATEGIESTHATAREDIRECTLYLINKEDTOORGANIZATIONPERFORMANCELINKINGBUSINESSSTRATEGYWITHPEOPLEMANAGEMENT,OR“PEO

16、PLESTRATEGY”,ISANAPPROACHBASEDONSEVERALCOROLLARIESDEVELOPINGAPHILOSOPHYTHATFOCUSESONHOWPEOPLECANHELPANORGANIZATIONDEFININGREQUIREMENTSTOSUPPORTBUSINESSSPECIFICSTRATEGIESBUILDINGORGANIZATIONALCAPABILITIESREQUIREDTOIMPLEMENTBUSINESSSTRATEGIESANDALIGNINGPOLICIESANDPROGRAMMEPRACTICESTOMAXIMIZETHEIRVALUE

17、BASEDONTHEINVESTMENTINPEOPLEAPROPERLYDESIGNEDANDMANAGEDINCENTIVECOMPENSATIONSYSTEMCANBEAVEHICLEFORMANAGEMENTCOMMUNICATION,ALTHOUGHCOMMUNICATIONOFTHEPLAN,ITSPOLICIESANDWHATISEXPECTEDOFTHEEMPLOYEEISASCRITICALASTHEUNDERLYINGMESSAGEITISTRYINGTOREINFORCETHESTIMULUSFORDESIREDBEHAVIOURALCHANGEREFLECTEDBYPE

18、RFORMANCECANALSOBEACHIEVEDTHROUGHAPROPERLYDESIGNEDINCENTIVECOMPENSATIONPLAN,SUPPORTEDBYCOREMANAGEMENTPROCESSESFINALLY,THEBASISOFREWARDSMUSTUNDERSTOODBYEMPLOYEESFORTHEEFFECTIVEACCOMPLISHMENTOFTASKSANDRESULTSTHISISADIRECTRELATIONSHIPBETWEENCOMMUNICATIONS,CULTURE,PERFORMANCEAND,ULTIMATELY,REWARDSTHECOM

19、MUNICATIONOFANORGANIZATIONSSTRATEGIESANDDIRECTIONCANBEEFFICIENTLYEXECUTEDTHROUGHINCENTIVECOMPENSATIONWHILEBASEPAYANDBENEFITSARETHE“MUSTHAVE”CONDITIONSOFBASICEMPLOYMENT,THEADDITIONALPAYFORPERFORMANCEELEMENTIDENTIFIESTHEBEHAVIOURSANDRESULTSTHATMANAGEMENTWANTS,THUSCOMMUNICATINGTHEACTIONSNEEDEDFROMEMPLO

20、YEESATALLLEVELSBUTCOMMUNICATIONOFTHEPLANPOLICYITSELFISKEY,ANDCANHAVEANIMPACTONORGANIZATIONALEFFECTIVENESSANDCORPORATECULTUREANOPENSYSTEMOFCOMMUNICATION,WHICHCANINCLUDESHARINGTHEORGANIZATIONSOVERALLINCENTIVEPHILOSOPHY,TENDSTOENCOURAGEPEOPLETOASKQUESTIONS,SHAREDATA,ANDULTIMATELYBEINVOLVEDINDECISIONSCO

21、NVERSELY,ASECRETCOMPENSATIONSYSTEMTHATPROHIBITSEMPLOYEESTOTALKABOUTTHEIRREWARDSANDPROVIDESMINIMALINFORMATIONONHOWREWARDSAREALLOCATEDTENDSTOPUTPEOPLEINMOREDEPENDENTPOSITIONSANDCONCENTRATEPOWERATTHETOPTHUS,THECHALLENGEISTOCHOOSEAPOSITIONOFCOMMUNICATION,PERHAPSABLENDOFTHETWO,THATSUPPORTSBOTHTHECULTUREA

22、NDTHEBEHAVIOURSNEEDEDFORORGANIZATIONALEFFECTIVENESSINCENTIVEPLANSCANMAKEANIMPORTANTCONTRIBUTIONTOPROFITABILITYANDTHERETENTIONOFKEYPERSONNELBECAUSETHEYTIECOMPENSATIONDIRECTLYTOPRODUCTIVITYITISESSENTIALTONOTE,HOWEVER,THATTHEREAREANUMBEROFINHERENTPROBLEMSWITHINCENTIVEPAYPERFORMANCETARGETSANDACTUALPERFO

23、RMANCECANBEMANIPULATED,DEPENDINGONINFLUENCE,ANDTHEREBYITISPOSSIBLETOBEATTHESYSTEMANDGETHIGHERPAYFORLOWERPERFORMANCEINCENTIVEPLANSMAYLEADTOANEGATIVEORGANIZATIONALCLIMATEACULTURECHARACTERIZEDBYLOWTRUST,LACKOFINFORMATIONSHARING,NONCOOPERATIVEWORKRELATIONSHIPS,ANDTHEABSENCEOFCOMMITMENTTOORGANIZATIONALOB

24、JECTIVESINCENTIVEPAYISAMIXEDBLESSINGTHENEGATIVEEFFECTSMAYOUTWEIGHTHEGAINSINPRODUCTIVITYIFTEAMWORKANDCOOPERATIONAREESSENTIALTOSUCCESSASPREVIOUSLYDISCUSSED,GROUPINCENTIVEPLANSBECOMETHEBESTCHOICETHEYWOULDALSOBETHEMOSTAPPROPRIATEUNDERCONDITIONSWHERESUPERVISIONISNOTFEASIBLEANDMEASUREMENTOFINDIVIDUALWORKP

25、ERFORMANCEISDIFFICULTASMENTIONEDEARLIER,THEINCENTIVEPLANSARE1SMALLGROUPORWORKUNITSWHEREREWARDSAREALLOCATEDONGROUPPERFORMANCEFOREXCEEDINGPREDEFINEDSTANDARDS2PRODUCTIVITYIMPROVEMENTPLANSSUCHASSCANLON,IMPROSHAREANDRUCKERPLANS3PROFITSHARINGORSHAREOWNERSHIPPLANSGROUPINCENTIVEPAYISNORMALLYTIEDTOPRODUCTIVI

26、TYAND/ORPROFITSSOTHAT,INTHEORY,THEREISAFLEXIBLEBUDGETFORPERFORMANCEREWARDSANDPAYCANTRULYBEBASEDONPERFORMANCEINTERMSOFGAINSHARING,HOWEVER,LAWLERREPORTSTHATTHEREMAYBEADISADVANTAGEINTHEFACTTHATTHEREISLESSDIRECTCONNECTIONBETWEENINDIVIDUALPERFORMANCEANDREWARDSASFORPROFITSHARINGANDSHAREOWNERSHIPPLANS,ASTH

27、ENAMEIMPLIES,PROFITSHARINGDISTRIBUTESAPORTIONOFORGANIZATIONALPROFITSTOEMPLOYEESTYPICALLY,THEPERCENTAGEOFTHEPROFITSDISTRIBUTEDTOEMPLOYEESISAGREEDONBYTHEENDOFTHEYEARBEFOREDISTRIBUTIONINSOMEPROFITSHARINGPLANS,EMPLOYEESRECEIVEPORTIONSOFTHEPROFITSATTHEENDOFTHEYEARINOTHERS,THEPROFITSAREDEFERRED,PLACEDINAF

28、UND,ANDMADEAVAILABLETOEMPLOYEESONRETIREMENTORONTHEIRLEAVINGTHEORGANIZATION,THEYARETYPICALLYLESSEFFECTIVEASMOTIVATORSINLARGEORGANIZATIONSWHERETHELINKBETWEENINDIVIDUALPERFORMANCEANDSTOCKPRICEISVIRTUALLYNONEXISTENTINTHATSENSE,MOTIVATIONSEEMSTOBETHEGREATESTWHENPEOPLEHAVEBOTHPSYCHOLOGICALANDFINANCIALSTAK

29、ESINTHEORGANIZATIONSSUCCESSHAMMERHASMADEANUMBEROFSIGNIFICANTOBSERVATIONSINTOWHYCOMPENSATIONPROGRAMMESSUCHASMERITSYSTEMSASMAJORCOMPONENTSOFINCENTIVESYSTEMSFAILTOINCREASEMOTIVATIONHESUGGESTSTHATTHEPRIMARYREASONSFORTHISARETHEMISMANAGEMENTAND/ORMISUNDERSTANDINGOFMERITPROGRAMMESANDFAILURETOFOCUSONASYSTEM

30、WHEREINDIVIDUALSCANBEINTRINSICALLYMOTIVATEDBYTHEIRJOBSSOMEORGANIZATIONSVIEWMONEYASTHEPRIMARYMOTIVATOR,IGNORINGTHEIMPORTANCEOFTHEJOBITSELFHEPROPOSESFURTHERTHATTASKSSHOULDBEDESIGNEDTOMAKETHEMINTERESTINGANDCREATIVEANDTHATWORKERSSHOULDHAVESOMESAYINDECISIONSTHATCONCERNTHEMHEFOUNDTHATMANAGERSARETYPICALLYI

31、NCLINEDTOMAKERELATIVELYSMALLDISCRIMINATIONSINSALARYTREATMENTAMONGINDIVIDUALSINTHESAMEJOB,REGARDLESSOFPERCEIVEDDIFFERENCESINPERFORMANCEINCREASESAREOFTENGIVENTOAVERAGEPERFORMERSTORETAINTHOSETHATMIGHTBEDIFFICULTTOREPLACEINATIGHTLABOURMARKETWHENTHESEREWARDSAREMADETHEYARELIKELYTOBEBASEDNOTONPERFORMANCEBU

32、TONOTHERFACTORS,SUCHASLENGTHOFSERVICE,FUTUREPOTENTIAL,ANDANEEDTOCATCHUPTOOTHERHIGHEREMPLOYEESREWARDLEVELSVERYOFTENREWARDSAREDEFERREDPAYMENTS,ANDTHETIMEHORIZONISSOLONGTHATTHEEMPLOYEELOSESSIGHTOFTHEIRRELATIONSHIPTOPERFORMANCEBEHAVIOURALTHEORYARGUESTHATTHESTRENGTHOFTHEINCENTIVEISMAXIMIZEDANDBEHAVIOURIS

33、BESTREINFORCEDIFTHEPAYMENTISMADEASSOONASPOSSIBLEAFTERTHEACCOMPLISHMENTREWARDSYSTEMS,ANDINCENTIVECOMPENSATIONINPARTICULAR,HAVEBEENDESCRIBEDINTHEORYANDINPRACTICEBASEDONSTUDIESORIGINATINGFROMTHEBEHAVIOURALSCIENCESANDCOMPENSATIONASTHEYCORRELATETOMOTIVATION,ACHIEVEMENT,EXPECTANCY,EQUITY,ETC,THEYHAVEBEENE

34、XAMINED,FORTHEMOSTPART,FROMATHEORETICALPOINTOFVIEWACROSSSECTIONOFVIEWSFROMBUSINESSHASBEENPRESENTED,USINGTHEORETICALDATABOTHTOSUPPORTANDTOQUESTIONTHEEFFECTOFINCENTIVECOMPENSATIONONORGANIZATIONPERFORMANCETHERESULTHASYIELDEDMIXEDRESULTSINCONCLUSION,ITISPERCEIVEDTHATINCENTIVECOMPENSATIONPLANSCANBEASUCCE

35、SSFULMOTIVATOROFEMPLOYEEPERFORMANCE,INSPITEOFTHETHEORYTHATMAYNOTCORRELATEWITHPLANSUCCESS,ANDCONFLICTINGREPORTSBASEDONTHECOMPARISONOFPLANOBJECTIVESWITHTHEORETICALRESEARCHTHETHEORYANDRESEARCHDEVELOPEDTODATEDOPROVIDESOMEFOUNDATIONFORTHELIMITATIONOFCOMPENSATIONPLANS,GIVENTHATSEVERALKEYSUCCESSFACTORSMUST

36、BEADDRESSEDFORANYORGANIZATIONCOMMUNICATION,REWARDVALUE,SIZE,CONSISTENCYANDITSRELATIONSHIPTOPERFORMANCEOTHERFINDINGSAREMOREOPTIMISTIC,HOWEVERTHECHALLENGEOFALIGNINGANORGANIZATIONSINCENTIVECOMPENSATIONELEMENTSTOPRODUCETHEBEHAVIOURSTHATSUPPORTTHEBUSINESSSTRATEGYWILLBETHECRITICALSUCCESSFACTORINENHANCINGA

37、NORGANIZATIONSSTRATEGICEFFECTIVENESSMANAGEMENTMUSTHAVEACLEARLYCOMMUNICATEDSTRATEGYANDANINCENTIVESYSTEMDESIGNTHATCONSISTENTLYSUPPORTSTHESTRATEGYWHILECUSTOMTAILORINGCOMPENSATIONSYSTEMSMAYSEEMTOBETHEMOSTEFFECTIVESOLUTIONINSPECIFICANDREQUIREDSITUATIONS,SOMEORGANIZATIONSARETOOSMALLTOMAKESUCHANAPPROACHPRA

38、CTICALALSO,OTHERCOMPANIESMAYSEEANEEDTOENFORCEASTRONGCOMPANYWIDECULTUREASAREASONTOPAYEVERYONEACCORDINGTOTHESAMESYSTEMINTHISINSTANCE,THEYMIGHTCONSIDERUSINGNONMONETARYREWARDSSUCHASMERCHANDISE,TRAVEL,CLUBMEMBERSHIPS,RESERVEDCOMPANYPARKING,JOBVARIETYANDAUTONOMYBUTTHISSUPERMARKETVARIETYMAYBEANTAGONISTICTO

39、INDIVIDUALSWITHUNIQUEVALUESWORKINGINACOMPLEXCULTUREANDULTIMATELYPROVETOBECOUNTERPRODUCTIVETOITSORIGINALINTENDEDRAISONDTREPAYINGFORPERFORMANCEISAFUNDAMENTALNORTHAMERICANVALUETHATISPARTOFTHECOMPANIESCOMPETITIVESTATEEACHMUSTFINDTHEBESTWAYTOCOMPLYWITHIT（节选）译文2000年薪酬绩效工资STEVENHAPPELBAUM，LORINGMACKENZIE在一

40、个竞争日益激烈的市场环境下，包括本地和全球的许多公司现在都在试图确定创新的与改善组织绩效直接相关的的薪酬策略，这并不是一个新概念，多年来，各种形式的激励补偿已是北美职场的（雇用合同制）共同特征。激励制度的运用不仅仅是经营不善的公司的防御机制，更多的是认识到其在促进公司目标实现的战略地位上发挥的积极作用。灵活地尝试新的管理形式是20世纪90年代结束时的重要要求，基础是许多公司都开始试行新的补偿方案，这个问题对组织的有效性至关重要。薪酬激励的基础知识以及如何与已有的组织行为理论相结合，这些都能够通过运用奖励体制和公司的目标成就相挂钩，有许多方法，如现金奖励、购买股票、利润共享。本文将从商业的角度探

41、讨个人和集体奖励在预定的组织目标和指标下的奖励表现，奖赏和补偿（动机，成就，股权等），收敛性和不同的意见结论。当员工的工作绩效超过了组织规定的可接受的绩效水平，那么相关的奖励就是绩效工资。它可以以红利的形式支付，也可以作为基本薪酬的额外增加形式支付。后者一般是员工的首选，因为这样一个增量成为基本工资的一部分，在就业期间会定期收到，而不用管未来的绩效水平可终身受用。此外，奖金是单一的，一次性付款，也可以以现金或其他创造性的货币计划支付，如股票期权的形式。奖金不同于基本工资的提高，在随后几年不会自动获得，除非在这些年的绩效水平合理。简而言之，绩效工资可以看成是对过往业绩的奖励，也可以作为日后表现的

42、诱因激励补偿。当员工的工作绩效超过预定的工作和组织目标时，激励计划会以现金形式支付给员工，并作为诱因产生该企业所想要的具体成果。这些绩效指标可以是财政目标（销售和预订）、产量、生产率的提高（成本减少、质量）等。如今许多企业怀有全面质量管理和以客户为中心的理念，这些理念除与商业业绩有关之外，还和客户的满意度直接相关。根据奖励个人或团体的表现进行分析，奖励制度必须有适用的行业背景和商业意义。随着绩效评估的应用，时间对奖励制度也具有重大意义，激励工资超时必须直接联系短期或长期措施。薪酬激励计划及其优点都被认为是结果导向的补偿形式，因而信念中认定的卓越的工作表现，为组织的效率作出了宝贵贡献。对补偿因素

43、的审查，需要一个更为广阔的视角和挑战。同时,良好的沟通能增加员工的满意度和激励补偿效益的增值。通过推动一个良好的沟通，以灵活的方式分配薪酬奖金，能增加开发潜力和风险投资的升值。在一个充满活力的团队，定位的奖励性薪酬是核心管理过程和沟通过程的一种整合的战略举措。一个企业的薪酬原则要符合商业的发展愿景和使命,必须支持企业战略。因此,随着适当的基础设施的到位，激励薪酬计划是推动企业发展极为宝贵的方式。薪酬计划还可以帮助企业确定组织文化，一个企业开发、管理和薪酬管理的方式可以在一定程度上影响员工形成创业、创新、能力为本、公平、参与性文化的观点，这些是一个企业的文化，是区别于其他组织的。公司正试图确定的

44、创新补偿策略,直接与组织绩效和业务战略管理相联系,“人才战略”基于发展一种观点，主要是关注员工如何能帮助组织；明确要求，以支持企业的具体战略；建设实现经营战略的组织能力；调整政策和方案措施，最大限度的发挥其投资价值。一个适当的薪酬激励设计和管理系统可以做为管理交流的载体，计划、政策、什么是员工所期望的是一些基本的信息，这些信息通过努力沟通而加强。为刺激经济所需的行为变化反映，可以通过设计一个适当的薪酬激励计划来实现，这个实现过程需要核心管理流程的支持。最终，员工就会明白奖励是建立在任务的有效完成的基础上的。这是一个直接将交流、文化、表现和奖励联系起来的方式，而且通过激励补偿的方式，可以有效的执

45、行企业战略和奖励。基本工资和福利，是“必须拥有”的基本工作条件，增加的工资按业绩额外支付，因此，采取奖励的方式，要从各个水平和层面的员工做起。奖励的关键是制定相关的政策，这会影响组织的效能和企业文化。一个开放的奖励制度，包括共享组织的整体激励理念、鼓励人们提出问题、信息共享、并最终参与决策。相反，一个封闭的奖励制度，禁止员工谈论他们的奖励，并就如何分配报酬提供最少的信息往往会使得员工更具有依赖性，并且权利都集中在了上层。因此，面临的挑战是选择一种奖励的立场，或融合两种，即同时支持企业文化和组织效能所需要的行为。激励计划的关键是保留能够作出重要贡献和盈利能力的人才，因为它们直接带动生产力。关键要

46、注意，内在薪酬激励的一些问题，由于执行目标和实际情况可以被操纵，根据影响的不同，可破坏激励计划，导致员工付出较少的劳动而获得较高的奖励。激励计划可能导致消极的组织氛围低信任的文化，缺乏信息共享，缺乏团队合作的关系，以及对组织目标没有承诺的特点。薪酬激励是喜忧参半的事，负面影响可能会超过生产力的增长。如果团队协作和合作是成功必不可少的，那么团队激励计划是最佳选择。如前所述，激励计划的主要类别有（1）超出预定标准单位，对团队绩效进行奖励分配；（2）生产力改进计划，如斯坎伦、改进共享和拉克计划；（3）利润分享或股票所有权计划。团队薪酬激励通常是依赖于生产率或利润，这样，在理论上可以真正基于绩效以灵活

47、的业绩报酬来支付。在利润分享条款中，劳勒报告指出，可能会出现一个问题，即没有个人业绩和报酬之间的劣势。至于利润分享计划，顾名思义，利润分享就是一部分利润分配给组织，一部分利润分配给员工。通常情况下，利润分配给员工的比例都是在年底的时候确定的。在一些利润分享计划中，员工会在年底的时候获得部分利润，而其它没有分配的利润会建立一个基金，在员工退休或离开组织时支付给他们，在大型企业中这种计划通常较少，因为有效激励的个人业绩和股票价格的联系几乎不存在。从这个意义上说，激励似乎成为企业的成功和金融风险中最大的影响因素。他认为造成这种情况的主要原因是管理不善或管理方案错误的将重点放在个人的内在激励系统。一些

48、企业把金钱作为主要激励手段，而忽略了工作本身的重要性，他建议应该设计工作，使它们变得有趣和创意，认为与员工有关的一些决定他们应该有发言权。他发现，无论在表现和业绩上的差异，管理者通常对作出同样工作的员工，给予工资待遇相对较小的差距。为了缓解紧张的劳动力市场，经常增加普通员工的奖励，这些奖励可能不是因为他们的表现，但有其他因素，如服务的年限、未来的潜力、需要赶上其他高等员工的报酬水平。很多时候，报酬是延期付款，时间跨度很长，所以员工失去了他们的工作热情。行为理论认为，如果工资是工作完成后尽快发放的，该激励强度增加和强化的行为是最好的。奖励制度，特别是激励补偿，已在理论和实践中反复讨论。根据研究，

49、是由行为科学和补偿发起的，因为他们的关联、动机、成就、期望、股权等大部分从理论的角度看已经被证实。一个从商业出发的“横截面”理论被提出来，用理论的数据来支持和质疑激励补偿对企业管理的作用，其后果是产生了不同的结果。尽管在理论上可能没有相关的计划，对计划目标与理论研究比较的基础上有过相互矛盾的报道，但激励补偿计划被认为是成功激励员工表现的一种动力。该理论的最新研究和发展的确提供一些补偿计划的限制，给出了几个关键成功因素沟通、奖励价值、大小、一致性和业绩的关系，这些因素必须要相互协调。其他调查结果较为理想，协调组织的激励补偿元素产生的行为，支持业务战略是提高组织战略成功的关键因素。因此管理者必须要清楚地传达组织战略和激励制度设计，从而能够一贯的支持这个战略。在具体和所需要的环境中，定位式的补偿策略似乎是最有效的解决途径，而大多数公司都因为规模太小无法使此方法付诸实践。此外，其他公司可能会以加强公司文化扩张为理由来根据这个系统的要求去补偿每个人。在这种情况下，他们可能会考虑使用诸如商品、旅游、俱乐部会员费、预留公司停车场、各种就业和自主性非货币奖励来实现。但是这种超市性质的多种多类的方式，对于有些在复杂文化背景下有独特工作价值观的员工会有抑制作用，并最终证明与原来的目的适得其反。业绩是一个基本的支付值，是北美公司竞争状态的一部分，每个人都必须找到最佳的