1、外文题目COMPENSATIONSTRATEGYINTRANSNATIONCORPORATIONS外文出处MANAGEMENTDECISION200305P465476外文作者LARRYPHILLIPS,MARKAFOX原文COMPENSATIONSTRATEGYINTRANSNATIONALCORPORATIONSLARRYPHILLIPS,MARKAFOXMICHAELPORTERINHISINFLUENTIALBOOK,COMPETITIONINGLOBALINDUSTRIES,OBSERVEDTHATCOMPETINGINTERNATIONALLYISANECESSITYRATHERT
2、HANAMATTEROFDISCRETIONFORMANYFIRMSMORERECENTLY,HAXANDOHMAEPROPOSEDTHATSUCCESSORFAILUREOFBUSINESSESINTHETWENTYFIRSTCENTURYWILLDEPENDONEFFECTIVELYCOMPETINGINWORLDMARKETSACCORDINGLY,GLOBALIZATIONISINCREASINGLYBEINGADOPTEDASABUSINESSMANDATETHEMODERNMEANINGOFGLOBALIZATIONIMPLIESAGLOBALPERSPECTIVEOFTHEPAR
3、TICULARAREAOFSTUDY,APERSPECTIVETHATARISESFROMTHEINCREASEDINTERDEPENDENCEOFNATIONALINSTITUTIONSANDNATIONALECONOMIESBRADLEYETALDESCRIBEGLOBALIZATIONASABUSINESSCONCEPTINTHISWAYFORTRANSNATIONALCORPORATIONS,THEUSEOFEXPATRIATEEMPLOYEESISSEENTOHAVESTRATEGICVALUE,ASEXPATRIATESAREMORELIKELYTHANLOCALEMPLOYEES
4、TOHAVEKNOWLEDGEOFGLOBALOPERATIONSANDIDENTIFYWITHCORPORATEOBJECTIVESEXPATRIATESAREAMEANSOFEXERTINGSTRATEGICCONTROLANDEXPATRIATEASSIGNMENTSPROVIDEINTERNATIONALEXPERTISETOEMPLOYEESINTHISPAPERWEFOCUSONTHEISSUEOFEXPATRIATECOMPENSATIONTHISAREAISPARTICULARLYWORTHYOFATTENTIONINLIGHTOFBONACHEANDFERNADEZSOBSE
5、RVATIONTHATTHEASPECTOFEXPATRIATEMANAGEMENTTHATHASRECEIVEDTHELEASTAMOUNTOFATTENTIONISCOMPENSATIONWITHREGARDTOTERMINOLOGY,EXPATRIATESAREDEFINEDASCITIZENSOFTHECORPORATIONSHEADQUARTERCOUNTRY,BUTWHOAREWORKINGINAFOREIGNCOUNTRYHOSTCOUNTRYTHIRDCOUNTRYNATIONALSTCNSARECITIZENSOFACOUNTRYOTHERTHANTHEHEADQUARTER
6、SORHOSTCOUNTRY,ANDLOCALNATIONALSARECITIZENSOFTHEHOSTCOUNTRYNEXT,WEDISCUSSTHECURRENTEXPATRIATECOMPENSATIONSYSTEM,ALONGWITHACONSIDERATIONOFTHEWEAKNESSESOFTHETRADITIONALBALANCESHEETAPPROACHTOEXPATRIATECOMPENSATIONWETHENCONSIDERALTERNATIVESTRATEGIESTHATWECONTENDAREINCREASINGLYNECESSARYTOFITTHECULTUREAND
7、GOALSOFTRANSNATIONALCORPORATIONSHENCE,WESUGGESTTHATAPARADIGMSHIFTISNEEDEDTODEVELOPAGLOBALIZEDTRANSPATRIATECOMPENSATIONSYSTEM,BASEDLARGELYONHOSTCOUNTRYLEVELSANDTRADITIONSBUTINFLUENCEDBYAGLOBALMARKETFORTRANSNATIONALASOPPOSEDTOTRANSPATRIATEEMPLOYEESPURPOSEOFCOMPENSATIONSYSTEMSANDSTRATEGIESCOMPENSATIONS
8、YSTEMSHAVETRADITIONALLYBEENDESIGNEDTOATTRACTANDRETAINEMPLOYEESANDTOMOTIVATETHEMTOINCREASETHEIREFFORTANDOUTPUTTOWARDSTHEACHIEVEMENTOFORGANIZATIONALGOALSCOMPENSATIONSTRATEGIESSHOULDFACILITATETHEACHIEVEMENTOFORGANIZATIONALOBJECTIVESAND,TOBEEFFECTIVE,MUSTBEINALIGNMENTWITHTHESTRATEGICPLANANDBECOSTEFFECTI
9、VEINTERMSOFINPUT/OUTPUTRATIOTHATISWITHINAFIRMSABILITYTOPAYINCREASESINTOTALCOMPENSATIONLEVELSSHOULDBECORRELATEDWITHSOMEMEASUREOFORGANIZATIONALGOALACHIEVEMENTWHETHERITBEINCREASEDPRODUCTIVITY,PROFITABILITY,EMPLOYEERETENTIONORANYOTHERORGANIZATIONALSTRATEGICOBJECTIVEINANENVIRONMENTOFINCREASINGGLOBALCOMPE
10、TITIONTHESUCCESSOFGLOBALCORPORATIONSISINFLUENCEDBYTHEQUALITYOFTHEIRINTERNATIONALEMPLOYEESCOMPENSATIONSYSTEMSTHATATTRACT,RETAINANDMOTIVATEOUTSTANDINGINDIVIDUALSINTOFOREIGNASSIGNMENTSCANHAVEASIGNIFICANTIMPACTONTHEACHIEVEMENTOFSTRATEGICGOALSCURRENTEXPATRIATECOMPENSATIONSTRATEGYTHEPRACTICEOFCOMPENSATING
11、OVERSEASEMPLOYEESDIFFERENTLYFROMDOMESTICEMPLOYEESHASBEENCOMMONPLACETHROUGHOUTHISTORYFOREXAMPLE,JOHNADAMSCOMPLAINEDABOUTTHEHIGHCOSTOFLIVINGINLONDONDURINGHISASSIGNMENTASUSAMBASSADORIN1785LAY,1925FINANCIALALLOWANCESFOROVERSEASEMPLOYEESOFTHEUSGOVERNMENTHAVEBEENGRANTEDSINCE1792REYNOLDS,1997ALSO,THEBALFOU
12、RREPORTWASPREPAREDFORTHELEAGUEOFNATIONSIN1920TODISCUSSTHEISSUEOFCOMPENSATIONOFOVERSEASEMPLOYEESAFOLLOWUPCOMMISSION,CHAIREDBYNOBLEMAIRE,DEVELOPEDTHENOBLEMAIREPRINCIPLEIN1921THISPRINCIPLESUBSEQUENTLYBECAMETHECOMPENSATIONSTRATEGYUSEDBYTHEUNITEDNATIONSANDLINKSCOMPENSATIONTOTHATOFTHEHIGHESTPAIDNATIONALCI
13、VILSERVICESYSTEMFIRSTGREATBRITAINANDLATERTHEUSAREYMOND,1972INMORERECENTTIMES,THECOMMONLYUSEDBALANCESHEETAPPROACHSOLOMON,1995GOULD,1999WILSON,2000OFBUSINESSESTOEXPATRIATECOMPENSATIONHASBEENLARGELYMODELEDUPONHISTORICALEFFORTSBYTHEUSSTATEDEPARTMENTTOCOMPENSATEEMPLOYEESINOVERSEASLOCALESREYNOLDS,1997ABAL
14、ANCESHEETAPPROACHREQUIRESINCREASESINCOMPENSATIONONONESIDEOFTHELEDGERTOCOMPENSATEFORTHEINCREASEDCOSTSANDINCONVENIENCEOFTHEOVERSEASASSIGNMENTONTHEOTHERSIDEOFTHELEDGERTHESTRATEGICGOALOFTHEBALANCESHEETAPPROACHISTOATTRACT,RETAINANDMOTIVATEEMPLOYEESTOACCEPTASSIGNMENTSANYWHEREINTHEWORLDBYMAKINGTHESEASSIGNM
15、ENTSEQUALLYATTRACTIVEINTERMSOFEXTRINSICANDINTRINSICREWARDSTHESTARTINGPOINTFORCOMPENSATIONISTYPICALLYADOLLARAMOUNTREPRESENTINGTHEBASICSALARYTHATANEXPATRIATEWOULDBEPAIDINTHEHOMECOUNTRYFORHIS/HERPOSITIONREYNOLDS,1997IFCOMPENSATIONLEVELSARESIGNIFICANTLYHIGHERINTHECOUNTRYOFASSIGNMENT,BASICSALARYMAYBESETU
16、SINGTHEHOSTCOUNTRYCOMPENSATIONPRACTICESHOSTCOUNTRYBASEDBALANCESHEETTHEBASICSALARYOFTHIRDCOUNTRYNATIONALSWORKINGFORMULTINATIONALCORPORATIONSISALSOOFTENLINKEDTOTHEAPPROPRIATECOMPENSATIONSCHEDULEINTHECOUNTRYWHERETHEMULTINATIONALISHEADQUARTEREDAHEADQUARTERSBASEDBALANCESHEETORMAYBELINKEDTOWHATTHEEMPLOYEE
17、WOULDMAKEINHIS/HERHOMECOUNTRYHOMECOUNTRYBASEDBALANCESHEETSOMECORPORATIONSUSEACOMBINATIONOFSTRATEGIESTOCOMPENSATEEXPATRIATESANDTHIRDCOUNTRYNATIONALS,GIVINGTHEHIGHESTSALARYBYCOMPARISONOFTWOORMOREAPPROACHESEGTHEHIGHESTOFTHEHEADQUARTERS,HOMECOUNTRY,ORHOSTCOUNTRY,BALANCESHEETAPPROACHESREGARDLESSOFWHICHAP
18、PROACHISUSED,ADJUSTMENTSARENORMALLYADDEDTOTHEBASICSALARYTOKEEPTHEPERSONWHOLEINTERMSOFPURCHASINGPOWERANDAFTERTAXINCOMEANDTOCOMPENSATEFORTHEPERCEIVEDHARDSHIPOFANOVERSEASASSIGNMENTTYPICALADJUSTMENTSTOBASICSALARYINCLUDEASSIGNMENTPREMIUMORINCENTIVEANAMOUNT,TYPICALLYAPERCENTAGEOFSALARY,THATISPAIDTOTHEEXPA
19、TRIATETOCOMPENSATEFORTHEINCONVENIENCEASSOCIATEDWITHGLOBALASSIGNMENTSANDASANINCENTIVETOACCEPTTHOSEASSIGNMENTSINEXTREMECASESASSOCIATEDWITHPARTICULARLYARDUOUSORDANGEROUSASSIGNMENTS,THEPREMIUMMAYBEASHIGHAS50PERCENTOFSALARYHODGETTSANDLUTHANS,1993THEREARESEVERALJUSTIFICATIONSFORPAYINGSUCHANINCENTIVE,THEMO
20、STOBVIOUSOFWHICHISTOATTRACTINDIVIDUALSTOACCEPTASSIGNMENTSINDANGEROUSORARDUOUSENVIRONMENTSINADDITION,THEPAYMENTCOMPENSATESINDIVIDUALSFORTHEINCONVENIENCEOFLIVINGABROAD,NOTBEINGREADILYACCESSIBLETORELATIVESORFRIENDSANDTHEINABILITYTOENGAGEINPREFERREDACTIVITIESANDATTENDEVENTSTHATONEISINTERESTEDIN,EGSPORTI
21、NGORCULTURALEVENTSHISTORICALLY,PREMIUMPAYMENTSCOMPENSATEDFORWHATWASSEENASAHIGHRISKCAREERMOVEASMERVOSH1997,P14OBSERVES,”INTHE1950SAND1960SWHENGOINGOVERSEASWASCONSIDERED,ANDOFTENACTUALLYAHIGHRISKHARDSHIPASSIGNMENTSHIPPINGOFFTOFARAWAYPLACES,EVENIFTHEYWEREEXCITING,LIVABLEPLACESSUCHASPARISORLONDON,TAKESE
22、MPLOYEESOUTOFTHEHOMEOFFICEPOWERLOOPANDCANJEOPARDIZECAREERDEVELOPMENTINCONTRAST,OVERSEASASSIGNMENTSINTODAYSGLOBALBUSINESSENVIRONMENTTENDTOBOOSTCAREERDEVELOPMENTANDBEVIEWEDASANESSENTIALELEMENTOFCAREERDEVELOPMENTMERVOSH,1997ACCORDINGLY,MANYCOMPANIESAREREDUCINGTHEVALUEOFTHISBENEFITWHICHISTYPICALLY15PERC
23、ENTOFSALARYORAREPAYINGITINALUMPSUM,PARTATTHEBEGINNINGOFTHEASSIGNMENTANDTHEREMAINDERUPONSUCCESSFULCOMPLETIONCOSTOFLIVINGALLOWANCEGOODSANDSERVICESTHEPURPOSEOFTHISALLOWANCEISTOCOMPENSATETHEEXPATRIATEFORTHEDIFFERENTIALCOSTOFATYPICALLYPURCHASEDMARKETBUNDLEOFGOODSTHISWOULDNORMALLYINCLUDEFOOD,CLOTHING,ENTE
24、RTAINMENT/RECREATION,MEDICAL/DENTALCAREANDOTHERESSENTIALSTHATMAYTAKEMANYFORMSSUCHASTRANSPORTATIONANDCARALLOWANCESANDCHILDRENSEDUCATIONALLOWANCESPAYMENTAMOUNTSFORMUCHOFTHISALLOWANCEHAVETYPICALLYBEENBASEDONTHECOSTOFHEADQUARTERCOUNTRYPRODUCTSINTHEFOREIGNASSIGNMENTHENCE,ITISASSUMEDTHATTHEEXPATRIATEANDHI
25、S/HERFAMILYWOULDNOTWISHTOCHANGETHEIRBUYINGHABITSTODAY,MANYCOMPANIESAREADJUSTINGTHEALLOWANCEDOWNWARDBASEDONTWOASSUMPTIONSTHEFIRSTISTHATEXPATRIATESOFTENHAVEFRIENDSANDRELATIVESPURCHASETHESEITEMSINTHEIRHOMECOUNTRYANDSHIPTHEMTOTHEEXPATRIATESLOCALESECOND,EXPATRIATESTENDTOBECOMEMOREEFFICIENTSHOPPERSTHELONG
26、ERTHATTHEYAREINAPARTICULARLOCALEANDTENDTOSHIFTFROMPURELYHOMECOUNTRYBRANDSTOCOMPARABLELOCALBRANDS,WHICHMAYREDUCECOSTSSUBSTANTIALLYSTAGNITTA,1999TOREFLECTHIS,SOMECOMPANIESINSTEADOFUSINGSTANDARDCOSTOFLIVINGINDEXESUSEANEFFICIENTPURCHASERCOSTOFLIVINGINDEXTOREFLECT,HOWCONSUMERSSHOPIFTHEYHAVELIVEDINALOCATI
27、ONFORAWHILEANDKNOWWHERETHEBARGAINSARETILGHMAN,QUOTEDINMERVOSH,1997,P18HOUSINGALLOWANCETHEPURPOSEOFTHEALLOWANCEISTOREIMBURSETHEEXPATRIATEFORTHEINCREASEDCOSTOFHOUSINGINTHEFOREIGNLOCATIONSOMEFIRMSREIMBURSETHEEXPATRIATEFORTHEACTUALCOSTOFTHEHOUSING,HOWEVER,MOSTFIRMSESTIMATETHENORMALCOSTOFHOUSINGBASEDONTH
28、EEXPATRIATESINCOMEANDDEDUCTTHATAMOUNTFROMTHEALLOWANCEUSINGTHISAPPROACH,THEEXPATRIATEWOULDONLYRECEIVETHEALLOWANCEIFTHECOSTOFHOUSINGWASGREATERATTHEASSIGNMENTLOCATIONTHEHOUSINGALLOWANCEMAYALSOINCLUDEDIFFERENTIALSFORTHEINCREASEDCOSTOFUTILITIESINTHEFOREIGNLOCATIONTAXEQUALIZATION/TAXPROTECTIONEXPATRIATESO
29、FTENARESUBJECTTOBOTHHOMECOUNTRYANDFOREIGNINCOMEANDSOCIALTAXESUNDERTHECONCEPTOFTAXEQUALIZATION,EXPATRIATESARECOMPENSATEDFORTHEDIFFERENCEINTAXESBETWEENWHATTHEYWOULDHAVEPAIDINTHEIRHOMECOUNTRYANDWHATTHEYAREPAYINGINTERMSOFTOTALTAXES,BOTHFOREIGNANDHOMECOUNTRYBASEDINPRACTICE,USINGTHETAXEQUALIZATIONPROCESS,
30、THEFIRMCONTINUESTODEDUCTMONIESFORTAXESFROMSALARYTHISAMOUNTISOFTENREFERREDTOASAHYPOTHETICALTAXANDISUSEDTOAPPROXIMATETHEEXPATRIATESTAXBURDENHADTHEINTERNATIONALMOVENOTOCCURREDGOULD,1999KATESANDSPIELMAN,1995WILSON,2000THEEMPLOYERTHENPAYSANYADDITIONALTAXESATTRIBUTABLETOTHEOVERSEASASSIGNMENTUNDERTAXPROTEC
31、TION,EXPATRIATESAREREIMBURSEDFORTHEIRFOREIGNTAXESINCERTAINCIRCUMSTANCESTHISPOLICYRESULTSINAFINANCIALWINDFALLFORTHEEMPLOYEEBECAUSE,FOREXAMPLE,USTAXESOFTENAREREDUCEDFORCITIZENSWORKINGINFOREIGNASSIGNMENTSANDTHEEXPATRIATERECEIVESALLOWANCESOVERTHEACTUALTAXCOSTSINFACT,TAXPROTECTIONHASBEENCITEDASADISINCENT
32、IVEFOREXPATRIATESTOMOVEFROMONEFOREIGNASSIGNMENTTOANOTHERORBACKTOTHEUSABECAUSEOFTHELOSSOFTHISFINANCIALWINDFALLREYNOLDS,1997BECAUSEOFTHISANOMALY,TAXEQUALIZATIONISTHEMORELIKELYOFTHETWOSTRATEGIESTOBEEMPLOYEDLONGANDSHORTTERMPERFORMANCEINCENTIVESTHEPURPOSEOFTHESEINCENTIVEPROGRAMSISTOREWARDABOVESTANDARDPER
33、FORMANCETOFACILITATETHEACHIEVEMENTOFORGANIZATIONALOBJECTIVESBOTHATTHECORPORATEANDLOCALLEVELTHESUCCESSOFSUCHSYSTEMSISPREDICATEDONTHEPROPERBALANCINGOFPERFORMANCEINCENTIVESTOPREVENTSUBOPTIMIZATIONTOTHELOCALMETRICSANDRETAININGACORPORATEPERSPECTIVEWHILESTILLENHANCINGTHEPERFORMANCEOFTHEFOREIGNOPERATIONINA
34、DDITIONTOTHEALLOWANCESACCRUINGDIRECTLYTOTHEEXPATRIATE,DUALCAREERCOUPLES,IRRESPECTIVEOFMARITALSTATUS,PRESENTADDITIONALISSUESANDFURTHEREXPENSESFORTHEFIRMMANYFIRMSPROVIDEEMPLOYMENT,PLACEMENTASSISTANCE,ORREIMBURSEMENTFORLOSTINCOMEFORTHETRAILINGSPOUSE/SIGNIFICANTOTHERREYNOLDSANDBENNETT,1995THEREARESEVERA
35、LNEWPRACTICESTHATAREBECOMINGMORECOMMONPLACEWITHRESPECTTOHOWFIRMSDETERMINEANDPAYTHESEALLOWANCESINCREASINGLY,COMPANIESAREBUNDLINGEXPATRIATEALLOWANCESTOGETHERANDPAYINGTHEMASONEALLOWANCEONEATTRACTIONOFTHISAPPROACHISTHATASSEPARATEALLOWANCESFREQUENTLYCOMPENSATEEXPATRIATESMORETHANONCEFORTHESAMEEXPENSECOMPA
36、NIESCANSAVEMONEYFURTHERMORE,BUNDLINGMORECLOSELYREPRESENTSTRADITIONALCOMPENSATIONSYSTEMSINWHICHTHEEMPLOYEEMAKESDECISIONSASTOHOWHIS/HERCOMPENSATIONISSPENT,DEPENDINGUPONINDIVIDUALNEEDSANDWANTSINADDITION,MANYFIRMSAREELECTINGTOPAYCERTAINALLOWANCESINTHEFORMOFLUMPSUMS,PARTIALLYUPFRONTANDTHEREMAINDERUPONSUC
37、CESSFULCOMPLETIONOFTHEASSIGNMENTANOTHERNEWPRACTICEISTHATSOMECOMPANIESAREFOCUSINGONSHORTERTERMASSIGNMENTSNATIONALSEMICONDUCTORISONESUCHORGANIZATIONAHUMANRESOURCEMANAGERATTHISFIRMOBSERVESTHATWEHAVEEVOLVEDFROMSENDINGSEASONEDPEOPLEATTHEVICEPRESIDENTORDIRECTORLEVELFORSEVERALYEARSORMORE,WHICHWASTHEFOCUSWH
38、ENISTARTED16YEARSAGONOWWEARESENDINGYOUNGER,OFTENTECHNICALPEOPLEOFASSIGNMENTSORLESSWHOSEETHISASAGOODCAREERMOVEQUOTEDINMERVOSH,1997,P17WEAKNESSOFCURRENTEXPATRIATECOMPENSATIONSTRATEGYMERVOSH1997,P14PROPOSESTHATTHEUSEOFABALANCESHEETAPPROACHMAYWELLBEAPPROPRIATEWHENCOMPANIESAREMAKINGINITIALMOVESTOWARDSINV
39、OLVEMENTININTERNATIONALMARKETSSAY,THROUGHEXPORTINGORLICENSINGDISTRIBUTORSHOWEVER,ASCOMPANIESDEVELOPSUCHTHATTHEYBECOMEMULTINATIONALTHECOMPANYSBUSINESSISNOLONGERSIMPLYANEXTENSIONOFTHEHOMEOFFICEONEREASONFORALACKOFMOVEMENTAWAYFROMTHETRADITIONALBALANCESHEETAPPROACHISTHEBUREAUCRACYASSOCIATEDWITHTNCSMANYMN
40、CS,INTHEIRATTEMPTTOGLOBALIZE,DONOTTAKEINTOACCOUNTLOCALMARKETCONDITIONSWITHGLOBALIZATIONOFTENCOMESTHEVIEWTHATIMPORTANTCOMPANYPOLICIESSHOULDALSOBEGLOBALIZEDASREYNOLDS2000,P31OBSERVESTHISISOFCOURSEINCONSISTENTWITHTHEPOPULARIFOVERUSEDMANTRAOFTHINKGLOBALLY,ACTLOCALLY,BUTNONETHELESSMANYHAVEAMINDSETOFIFITS
41、NOTGLOBALIZED,ITSNOTSTRATEGICANDFORMANY,GLOBALIZEDMEANSSTANDARDIZEDBASEDONHEADQUARTERSPRACTICESTHECURRENTEXPATRIATECOMPENSATIONSTRATEGYASSUMESTHATEXPATRIATESWILLRETURNTOTHEHOMECOUNTRYWITHINARELATIVELYSHORTPERIODOFTIMEAND,THUS,INTERNALEQUITYMUSTBEMAINTAINEDWITHTHEIRDOMESTICPEERSCARMELL,2001HOWEVER,TH
42、ISSITUATIONNOLONGEREXISTSINMANYFIRMSINCREASINGLYTHEREISANEXPECTATIONTHATMANAGERSHAVEINTERNATIONALEXPERIENCEANDTHISEXPERIENCEISREQUIREDFORYOUNGERMANAGERSONTHEIRWAYUPASWELLASFORSENIOREXECUTIVESBITTEN,2001WHILESOMEFIRMSSUCHASTHEAFOREMENTIONEDNATIONALSEMICONDUCTORUSESHORTTERMASSIGNMENTSFORBOTHYOUNGERAND
43、SENIORPERSONNEL,THISSEEMSTOUSTOBEDRIVENLARGELYBYTAXCONSIDERATIONSASTHECOSTSASSOCIATEDWITHTRAVELANDLIVINGEXPENSESCANBECONSIDEREDBUSINESSEXPENSESMERVOSH,1997INOURVIEWTHISISNOTAVIABLESTRATEGYFORTHETRANSNATIONALCORPORATIONINTHATITINDICATESARETURNTOANETHNOCENTRICAPPROACHSHORTTERMASSIGNMENTSINWHICHALLLIVI
44、NGANDTRAVELEXPENSESAREREIMBURSEDDONOTENCOURAGEANYSORTOFENCULTURATIONBYTHEASSIGNEEANDARELIKELYTOBEVIEWEDWITHDISTRUSTANDENVYBYOTHERSINDEED,ONECOULDARGUETHATSUCHASSIGNMENTSDONOTFALLINTHECATEGORYOFEXPATRIATEASSIGNMENTSATALLBUTAREMERELYEXTENDEDFOREIGNTRAVELSOURCEMANAGEMENTDECISION200305P465476译文跨国公司的薪酬战略
45、MICHAELPORTER在它的有影响力的书全球产业竞争一书中表明竞争的全球化是必然的而不是由企业可以自己决定的。再进一点，HAXANDOHMAE认为21世纪生意的成功或失败取决于世界市场有力的竞争，因此许多生意开始变得全球化。现代就意味着全球化，开始研究特有区域的全球规则，开始有了国际体系和名族经济互相依赖的观点。对于跨国公司使用国外雇员是有着战略价值的1、海外雇员比当地雇员有着与公司战略目标相一致的全球运营知识。2、海外雇员就意味着使用战略控制。3、与国内雇员相比给海外雇员分配的任务要用国际化的专业知识来解决。本篇中我们把焦点放在了海外雇员的薪酬上，在这个领域特别值得注意的是BONACHE
46、和FERNADEZS的观点；这方面关注的主要就是跨国公司经理所得到的最少的薪酬。有关的术语海外雇员被定义为，在海外国家设立分公司的模范市民，但是他是在海外国家工作，第三国的公民不同于在总部工作的公民和当地的公民。接下来我们讨论海外雇员的薪酬系统以及考虑到的与传统的资产负债表相类似的跨国公司雇员的薪酬系统的弱点。然后我们考虑选择其中一个，以至于我们可以主张有必要增加适合跨国公司的文化和目标。因此，我们认为思考模式的转移需要开发一种全球的薪酬系统，主要以所在国公司的水平和战略为依据，但是也会受到跨国公司全球雇员市场的影响而本地雇员却相反。跨国公司薪酬战略的目的。传统的薪酬系统的设计是为了吸引和保留
47、员工，并且刺激他们朝组织所要求的目标努力。薪酬战略应该能够促进达成组织战略目标，并且是有效地，一定要与战略计划相一致，并且根据投入产出比率它的效益要是好的，就是说在一个公司的支付范围之内，增加总体薪酬水平应该与达成公司总体目标并且取得成就的措施有关，比如是够能增加生产率、保留雇员以及其他战略目标等等。在一个增加全球竞争力的环境下，跨国公司的成功受到员工的质量的影响，有着吸引、保留功能的薪酬体系刺激杰出员工进入跨国公司对于达成战略目标具有重要意义。当前外籍员工的薪酬战略。在历史上外籍雇员的薪酬与国内雇员的薪酬不同是很平常的了，例如，约翰亚当斯在1785年担任美国的大使时就抱怨伦敦的高消费，自从1
48、792年，美国政府给海外雇员的财政修正值就已经下降了，除此之外，巴尔弗在1920年的国际联盟的一篇文章中就讨论了跨国公司雇员的薪酬问题，由NOBLEMAIRE主持的后续委员会，在1921年开发出了NOBLEMAIRE规则。这个规则后来变成了美国政府所使用的薪酬策略，并且英国和后来的美国把它与高收入国家公务员的薪酬系统联系起来了。在最近几年，在生意中使用的最普遍的给外籍员工定薪水的“平衡表”的方法，被美国政府来模仿了，是为了修正外籍雇员在当地的薪酬水平。平衡表的方法要求增加账户一边的薪酬水平的同时也要增加另一边的账户的成本。平衡计分方法的战略目标就是通过外在的和固有的报酬使这些任务能够同等的吸引
49、人从而在世界的任何地方都能够吸引、保留、刺激雇员来接受任务。薪酬的出发点就是代表着一定数量的美元，代表着一定的基本薪酬，以至于一个外籍雇员再其位置上的薪酬水平能像在家里一样。如果在一个国家薪酬水平非常高，那么薪酬水平就按照东道主国家的薪酬水平来设立（东道主国家基本平衡表）。为跨国公司工作的第三方国家国民的薪酬水平通常要与跨国公司总部国家的薪酬水平适当的联系起来（总部基本平衡表）或者与雇员家乡的薪酬水平联系起来，一些公司给外国雇员实行组合薪酬，并且给第三方国家的雇员给两个到三个薪酬从而实现高基本薪酬，既总部国家，第三方国家，东道主国家高水平的平衡表方法，不管使用哪一种方法，对雇员在国外工作的基本薪酬的调整是根据购买力、税后收入、感官薪酬来确定的。对于基本薪酬的特别调整包括任务奖金和激励。一个总量，特别是支付给外籍雇员的薪酬百分比，要与全球任务和接受这些任务的刺激联系在一起。在一个与特别费力的和危险任务联系起来的极端的例子里，奖金在薪水中高达百分之五十。有几个支付理由，例如激励，是最明显的吸引雇员在危险的环境中接受任务的方法。另外，支付在生活的国家的雇员薪酬是很麻烦的，因为不能够给亲属或者朋友，并且没有从事优先活动和出席项目的能力，以及体育活动或者文化活动。在历史中，奖金的支付一直被看做是一种高风险的投资活动，就像MERVOSH所说的
