篇一：薪酬管理体系中英文对照外文翻译文献
中英文对照外文翻译
(文档含英文原文和中文翻译)
Enterprises salary system design and
performance evaluation
Abstract
Any effective way of management must rely on a basis: people, all the staff of enterprises. Compensation system as an important aspect of enterprise management system, for an enterprise to attract, retain and motivate employees have a significant impact, attract, retain and motivate key talent, has become the core of the enterprise recognized goal. The compensation system design is not only an effective way to realize the core objective, is also an important content of modern enterprise development.
Key words: salary system and equity incentive, senior executives, design
1 Introduction
Human capital to the enterprise wealth maximization, the greatest degree of retaining key talent, attract potential talent, the basic principals and successful is perfect competitive compensation system. With the concept of human capital is more and more people Heart, attract, retain and motivate key talent, has become the core of enterprise determine target, compensation system for enterprises An important aspect of the system, to attract talents play an important role. Compensation system design is an effective way to reality is the core objective, but also an important content of the development of the enterprise to modernization, so the height weight by enterprises Depending on the.
2 Literature review
Early in the traditional compensation phase, the employers always minimize workers to cut costs as much as possible, and through this method make the Labor of workers have to work harder in order to get paid enough to make a living. William. First, Quesnay’s minimum wage theory is that wages and other commodities, there is a natural value, namely maintain staff minimum standard of living life information value，the minimum wage for workers does not depend on the enterprise or the employer's subjective desire, but the result of the competition in the market. The classical economists Muller believed that certain conditions, the total capital in the enterprise salary depends on the labor force and for the purchase of labor relationship between capital and other capital; For the payment of capital wage fund is difficult to change in the short term. Wages fund quantity depends on two factors: one is a worker, directly or indirectly, in the production of products and services production efficiency; the other one is in the process of production of these goods directly or indirectly employ labor quantity. With the development of era, the simple forms of employment have already can't satisfy the demand of the workers, so some interests to share views was put forward to motivate workers.
On this basis, the Gantt invented the "complete tasks rewarded" system to perfect the incentive measures. Represented by American
economist Becker’s theory of human capital school of thought argues that human capital is determined by the human capital investment, is present in the human body to the content of knowledge, skills, etc. Martin Weizmann share of economic theory that wages should be linked to corporate profits. Increase in profits, employee wages fund, increased profits, and employee wages fund. Between enterprises and employees is the key of the labor contract is not in a fixed wage of how many, but in the division of labor both sides share proportion. In modern compensation phase, the contents of the compensation has been changed, increased a lot of different compensation models, and more and more pay attention to employee's personal feelings and development, employees can even according to individual condition choose different salary portfolio model. Employees can be paid off on surface of the material and spiritual.
3 Pay system overview
In the past the traditional pay system, usually are business owners value orientation as the guide to carry on the design. With the continuous development of the overall market environment, in the modern enterprise management concept has also changed. They are aware of the established compensation system should adapt to the employee benefit as a starting point, the self-interest pursuit and employee demand together, to establish a set of enterprises and employees to maximize the interests of the two-way, so as to achieve win-win situation. Since the 90 s, the western
developed economies in the enterprise owners and managers try to change the traditional form of compensation, relocation compensation system, the importance of also constantly try to innovate salary system of design and diversification.
Performance pay system is established in accordance with the enterprise organization structure based on the results of the individual or team performance appraisal for salary distribution system. Total compensation is generally associated with individual or team performance. Now the enterprise model is used to combine individual performance and team performance. At the same time will be long term incentive and short-term incentive flexible model. In this kind of pay structure, contains a variety of forms of performance pay.
Skill-based pay system on the basis of employees' skill determine employee wages level, and to the improvement of skills as their employees progress criteria. The compensation model can encourage employees to continuously learn new knowledge, to keep up with The Times, is the industry leader, when technology and equipment upgrades to the fastest response time to complete the change, and is helpful to form the learning corporate culture. If for flat organization structure, management jobs and opportunities for advancement are less, the compensation system can be very skillful professionals to make up for in terms of compensation. But with technical compensation system with the
毕业论文材料：英文文献及译文
课题名称：薪酬体系
专 业 工 商 管 理
学 生 姓 名
班 级 B 工 商 072
学 号
指 导 教 师
专业系主任
完 成 日 期二零一一年三月
The Changing Pattern of Pay and Benefits
Tudor, Thomas R, Trumble, Robert R
Journal of Compensation & Benefits/May/2008
Today, many companies still base their reward systems on the 1950s compensation model made popular during the brief period when U.S. companies dominated the world. With todays increasingly competitive environment, however, companies must look more closely at the cost-benefit of rewards, instead of just using them in an attempt to reduce employee dissatisfaction. Companies must provide short-term motivation and encourage employees to develop long-term skills that will aid the company. Most importantly, companies must also attract and retain high performers, instead of alienating them with pay systems that give everyone pay increases without regard to levels of performance. For example, such new compensation approaches may include skill-based pay, gainsharing plans, and flexible benefits systems.
Traditional compensation approaches are still often modeled on the centralization-based organizational model, in which decisions were made at the top and management rigidly defined tasks. However, with global competition becoming an increasingly prominent issue, companies need reward systems that match their movement to decentralized structures. Larger numbers of companies are also becoming very aware that they cannot just pass additional compensation costs onto future customers. Today, our pay systems must move in step with the participative-management trend by becoming more flexible instead of remaining fixed. This adjustment involves many factors including shorter product life cycles, a need to be more flexible, a need for workers to continually gain additional skills, and for them to think more on the job.
In today's most successful companies, employee rewards and benefits are increasingly incorporated into an organization's strategic planning. Why? The rationale is that employee compensation has a substantial impact on the long-term financial position of a firm. Compensation structures should consider an organization's strategic requirements and should match organizational goals. Compensation strategic planning should involve:consideration of the internal and external environment; and creation of an organization's compensation statement, compensation goals, and the development of compensation policies.
Today, one strategic compensation trend is the use of pay incentives instead of the traditional, annual “everybody gets” pay increase. The rationale is to control costs and to more closely tie performance to compensation. We can group the changing pattern of compensation into two general areas: Pay Method Trends and Benefits Trends. Human Resources managers should familiarize themselves with these changing trends and determine the plan that is most suitable for their organization.
PAY METHOD TRENDS
There are a number of pay methods available for use by employers, including general pay increases, cost-of-living increases, merit pay, bonuses, skill-based pay, competence-based pay, CEO compensation, gainsharing, and various types of incentive pay.
General Pay Increase
A general pay increase is a pay increase given to everyone in a company. It can be a lump-sum payment, but it is more likely to be a percentage increase in base salary. The employer's rationale for the pay increase may have been the result of a market survey, job evaluation, or just a profitable year. The trend, however, is for general increases to decline as pay-for-performance systems become increasingly dominant. In addition, giving everyone the same raise sometimes decreases morale because high-performing employees see poor performers getting the same reward.
Cost-of-Living Increase
Cost-of-living increases are general pay increases triggered by a rise in an inflation-sensitive index, such as the consumer price index or the producer price index. As with general pay increases, the use of cost-of-living pay increases is decreasing among companies. The rationale for this decrease is that with lower inflation (thus little change in prices), incomes are more stable and the need for inflation adjustments is not as great as it was in the past. In addition, collective bargaining agreements are now less likely to include provisions for cost-of-living increases, so nonunion firms are not under as much pressure to provide them in an attempt to match union-negotiated compensation. Their decline can also be attributed to the fact that employers are moving away from pay systems that are nonperformance related.
Merit Pay
Merit pay is another generic term in which pay incentives are given for overall job performance.2 Some problems frequently encountered with merit pay plans include:
? the use of subjective criteria when measuring employee performance;
? a lack of uniform standards for rating individual employees;
? differences among managers in how to make individual ratings.
Merit pay was the first attempt by firms to create a pay-for-performance system. However, due to employer (and employee) dissatisfaction with merit pay plans, the trend is to eliminate them and instead use pay-for-performance plans that are more objective (such as bonus plans), and that use specific performance measuring criteria that aid in the performance appraisal process.3 This trend includes both the private and public sectors, because the merit pay system in the federal sector has also been inadequate.
Bonus
A bonus is a generic term involving a type of pay-for-performance plan. Managers can give a bonus for individual or group performance, and for meeting objectives such as MBO (management by objectives). Researchers and practitioners have given these plans high marks for motivating employees, for creating loyalty, and for meeting performance objectives. In addition, bonuses reduce the turnover of high-performing employees and increase the turnover of low performers, who do not get bonuses. If the bonus system is well-designed, they also create internal equity. As such, bonus systems (pay-for-performance) are the current trend in compensation.
Skill-Based Pay
Skill-based pay emphasizes a company's desire to increase the skills and knowledge of its workforce. It may involve classes, voluntary job rotation, or tests. Its
benefits are many, including having trained people available to do a job if someone is absent. Skill-based pay also works well with quality circles because:
? it provides employees with a better understanding of the jobs their coworkers perform;
? it reduces resistance to restructuring or other needed changes;
? it leads to a more flexible
workforce that can better adapt to new technologies or processes; and it encourages a learning environment.It does, however, require a large investment in training which can be expensive.
Competence-Based Pay
Competence-based pay (the grid system) is very new and does vary from plan-to-plan. The idea is not only to reward employees for how well they do a job, but for how they do the job. For example, a competence-based pay plan can be used to persuade workers to use the computers that are sitting on their desks, or to adapt to other changes that come along. The rationale behind a competence-based pay plan is to keep employee skills current.
CEO Compensation
The compensation of CEOs (and other top executives) has also been changing, and now includes more pay incentives—such as stock options—to better link performance with compensation. Plans linking executive pay with performance may include stock options, cash bonuses, phantom stock, or deferred compensation, all of which are ways of making top management more accountable for company performance. Today, performance considerations are a larger part of executive compensation. The Securities and Exchange Commission also requires corporations to explain the rationale behind their executive compensation programs to shareholders.
Gainsharing
Gainsharing is a pay-for-performance plan in which “gains” are shared with employees for improvements in profitability or productivity.Gainsharing plans are designed to create a partnership with employees so that both management and labor are working toward the same goals and that both groups are benefiting from the results. Gainsharing is a growing trend, and it fits well with other trends, such as participatory management, worker empowerment, and teamwork. It is also being used in many service businesses, such as banking and insurance. Gainsharing encourages employee involvement and acceptance of change, and aligns employee goals with company goals.
Five Types of Pay Incentives
While all pay incentives can be generically coined as “gainsharing,” we will briefly mention five types:
1. ESOPs. Employee Stock Ownership Plans allow the sharing of gains through
dividends and any increase in the value of company stock. ESOPs do create ownership in the company for employees that may result in additional motivation, but they do not necessarily have a participative-management component.
2. Profit-Sharing Plans. Profit-sharing plans allow employees to share in the revenue they helped generate. This sharing can be either deferred or immediate. Some observers argue that associating rewards and performance is difficult if managers
only give rewards annually, and that perhaps employees should not share in the profits because they do not share in the risks. However, companies such as Lincoln Electric and Ford feel that profit sharing is a strong inducement to increase performance. The current rate of growth of these plans is significant. For best motivational results, companies should use a system that is based on some criteria that employees understand, instead of just an arbitrary amount. The advantage of profitsharing plans is that employers do not have to pay a large sum of money if the profit target is not met.
3. Scanlon Plans. Scanlon plans allow employees to share in any savings in labor
cost (using a ratio) that is due to their increased performance. The rationale for ScanIon plans is to help employees identify with and participate in the company. Employees participating in such plans may have access to suggestion programs, brainstorming sessions, or committees to solve production problems. The employer and the employees then share in the savings that result.
4. Rucker Plans. Rucker plans allow employees to share in any improvement in the
ratio of employee costs to the valued added in manufacturing. This is the most complex gainsharing plan, because it deals with four variables: labor costs, sales value of production (changes in equipment, or work methods, for example), purchases of outside services such as subcontracting, or utilities, and purchases of outside materials, involving “inventory, theft, and so on”. Rucker plans are designed to give employees a stake in areas such as reducing labor costs, using raw materials, and outsourcing decisions. As such, everyone shares in the savings.
5. Improshare Plans. Improshare plans allow employees to share in productivity
gains that occur because of their efforts.[sup5] Following the Improshare approach, managers give bonuses when the actual hours for a specific amount of productivity are less than the standard that they created using a formula. The savings are split between the company and the workers, in a ratio such as 50?50. CHANGES IN BENEFIT PLANS
Changes in benefit plans have occurred as a result of efforts to keep up with trends, to contain costs, and to meet government regulations. Employees often view benefits as an entitlement, and their cost—which has steadily increased—now averages 36 percent of total wages. The trend is to get the most out of benefits, while keeping costs down. For example, employers do not want to pay for any overlap of coverage, or to pay too much for coverage. As their costs continue to go up, employers are now starting to question how much employees value their benefits. For example:
? Do they support recruitment, motivate, and retain good employees?
? Do they support the strategic mission of the firm?
? Do proposed benefits support the company's retention goals and the demographics of potential recruits?
? Do they support the company culture or the culture the company now wants to promote? A movement now exists among employers for measuring benefit results and continuously evaluating benefits. A focus on Total Quality Management makes the internal employee the customer of HR departments who have the product of “benefits.” HR departments want to satisfy the
篇三：企业薪酬管理外文翻译文献
企业薪酬管理外文翻译文献
(文档含英文原文和中文翻译)
翻译：
宽带薪酬体系——薪酬模式的创新视野
摘要：最近，有关“企业人力资源管理中的有效激励”的问题吸引了许多产业界
和学术界的学者的关注。本文介绍了一种全新的方法来解决上述问题——基于绩
效评估的宽带薪酬体系。本文通过分析宽带薪酬体系的优势和目前的应用情况，
探讨了宽带薪酬体系的设计流程，并指出了引入这个新系统需要注意的问题。
关键词：宽带薪酬体系 人力资源管理薪酬
1、 绪言
随着市场经济的发展和经济全球化的冲击，我国企业面临着日益严峻的挑
战。在所有这些挑战，如何吸引和留住员工尤其是核心员工已经成为最重要的问
题之一，吸引和留住人才的最有效的方法是公平和合理的薪酬系统。然而，传统
薪酬体系的目标是建立内部一致性的分配制度，为缺乏长远积极性的员工提供货
币支持，但这并不能激起员工的积极性。
2、 宽带薪酬体系的概念和应用
2.1 宽带薪酬体系的概念
宽带薪酬是一种新兴的薪酬设计制度，是适合现代企业组织结构扁平化和基
于绩效的管理模式。根据美国薪酬管理协会的定义，宽带薪酬体系是指调整薪酬
结构的数量和变动范围，从而建立一个薪酬等级相对较少而薪酬变动幅度较宽的
薪酬体系。一般来说，在这新的薪酬体系中薪酬等级最大值与最小之间的变化率
应不低于100%。一个典型的宽带薪酬结构可能只有不超过4个的工资等级，但
是每个薪酬等级里的变动率可能是200%甚至是300%，然而在传统薪酬结构中，
这个变动率通常只有40%到50%。
宽带薪酬体系最重要的特征是将多个薪酬级别压缩成少量的几个级别，并将
每个级别对应的薪酬范围拉大，从而形成一个新的薪酬管理系统及操作流程，保
持有市场竞争力的薪酬机会的同时，允许薪酬管理的灵活性。例如,在20世纪
90年代之前,IBM使用的是24个等级的薪酬体系,之后,将它们合并成了10个跨
度更广的工资等级。
2.2 宽带薪酬体系的优点
在传统的薪酬体系中，员工的收入总是与他的行政地位或他在组织中的等级
高低相匹配的，地位越高工资就越高。但是在组织结构扁平化浪潮的影响下，企
业中的等级大大减少，因此，职位等级和晋升的机会是有限的，传统的薪酬制度
无法再发挥有效的激励作用。与传统的薪酬管理模式相比，宽带薪酬体系具有以
下优点：
首先，宽带薪酬体系支持组织结构扁平化。从20世纪90年代起，很多企业
开始用扁平化的组织结构逐渐替代传统的金字塔式的组织结构。组织结构扁平化
降低企业中职位的数量，并降低相应的晋升机会，影响力加薪的概率，而宽带薪
酬体系打破了传统薪酬制度维持和加强严格等级制度的情况，已经了这个问题。
其次，宽带薪酬体系可以引导员工重视提高个人技能和提高自身能力。宽带
薪酬体系可以削弱其地位的重要性，强调个人的作用，强调绩效的现状。员工可
以在没有升职的情况下获得一个大的薪水上升空间。例如，一个优秀的技术工人
有可能比一个刚上任的经理获得更高的薪水。
再次，部门经理参与员工的薪酬决策是宽带薪酬体系的另一个优势。在传统
的薪酬结构中，出来人力资源部门的经理，没有人有权利决定工资标准；然而宽
带薪酬体系很大程度上是基于个人绩效的，部门经理可以给本部门下属员工的工
资提出更多的建议。甚至做出最后的决策。
最后，宽带薪酬体系可以提高企业的团队精神。因为宽带薪酬可以客观地削
弱员工个人歧视和心理失衡导致的职位的不同，它在一定程度上有助于企业的稳
定。这对提高公司整体盈利能力是很重要的。
2.3 宽带薪酬体系的应用
目前，宽带薪酬作为薪酬管理领域的有效工具被广泛应用于欧美地区。以通
用电气公司为例，通用电气使用宽带薪酬已经10几年，现在只有4个工资等级，
包含了从高管到普通员工的所有职员的工资。
在中国，随着宽带薪酬体系在中国网通，西门子，北人富士印刷机械有限公
司等一些知名公司的应用，宽带薪酬体系作为一种新型的薪酬管理模式受到广泛
的关注。以北人富士公司为例，扩大在同等级由原来的4年级至10年级水平的
工资与各等级的宽度为300%。
3 宽带薪酬体系的设计
基于宽带薪酬的基本原理和它在各个业务领域的实践，特别是外国公司的成
功案例，总结了一些在宽带薪酬体系设计中有效的、可操作的程序。
3.1 工作分析和岗位评估
宽带薪酬体系设计的第一步是工作分析和岗位评估。一般来说，工作分析的
目的是记录职位要求和工作的执行；岗位评估是系统地确定一个工作在所有组织
中相对价值的过程。这两道程序可以使企业内部的只为彼此区分，并为岗位的薪
酬设计提供依据。
3.2 确定宽带数
在这一步里，应该确定全部岗位的宽带数量。这一步的目的是定义每个宽带
合理的，明确的工作范围，这是对于后面设计的基础步骤。
3.3 建立每个宽带的薪酬结构
在每一个工作跨度里，应该根据不同工作岗位的特点和不同层次的员工需
求，建立每一个职位的薪酬结构；对于具体的的工作，由于不同的职位分类，薪
酬结构可以相应的变动。作为高级管理人员，他们的工作对企业的盈利能力有着
全局性的影响，因此应该加强绩效工资的比例；作为企业人力资本的核心，中层
管理者在企业中起到了非常重要的纽带作用，他们的收入应该是固定的；同时使
用计件工资制并拉大奖金差距，可能有助于提高生产线上的工人的工作效率。
3.4 建立薪酬评估体系
最后一步是建立一个包含硬性指标、软性指标和指标权重的薪酬评估体系。
硬性指标是指容易量化的部门绩效和个人绩效；软性指标的评价内容通常涉及工
作行为，工作态度，工作成就等，只要依靠的是定性分析，由于软性指标很难建
立一个客观、公正的评价标准，所以软性指标不可避免的带有主观性和不确定性；
尝试设计出各种方法和公式，将定性的标准定量化，从而提高评估的准确性，是
解决上述问题的一个很好的措施。同时，上述薪酬评估标准应该是对全体员工公
开的。
4 宽带薪酬体系实施过程中应注意的问题
虽然宽带薪酬制度近几年在欧美国家很流行，与传统薪酬管理模式相比有很
多优点，但它并不是适合所有类型的企业。在引入宽带薪酬制度的过程中，有几
个问题是需要注意的。
第一，企业要使用宽带薪酬体系需要分析自己行业的特点和自身的条件。企
业使用宽带薪酬体系应该具备几个条件，比如说一个完美的人力资源管理系统、
有效的沟通机制、以详细的数据为基础为实现宽带薪酬体系提供必要的技术条件
等。
第二，公司的管理人员要想引入这一新的薪酬体系，应该对绩效评估和宽带
薪酬体系之间的关系有一个清醒的认识。宽带薪酬体系的关键评价指标就是员工
对组织贡献的大小，建立绩效评估体系对实施宽带薪酬体系是非常重要的。如果
企业内部的绩效评估系统本身就存在问题，它既不能全面准确的评估员工的绩
效，也不能体现他们的价值，宽带薪酬体系就无法很好的运行。企业在确定是否
实施宽带薪酬体系之前，应先评估现有的绩效评估体系。
第三， 宽带薪酬体系的激励功能不是万能的，很明显，它的理论和方法存
在一些局限性，它只强调横向激励而忽视了纵向激励，这是它的推广变得更加困
难。在传统的薪酬管理模式下，岗位是多种多样的，因此员工的晋升是很容易的，
但在宽带薪酬管理模式下，员工可能终身都没有晋升的机会。众所周知，升职是
激励员工的一种非常有效的手段，因此，在使用宽带薪酬体系后，员工可能会因
为只加薪不升职而情绪低落。如何处理那些优秀员工的晋升问题，建立一个全面
的薪酬观念将成为一个值得进一步研究的课题。
最后，基本工资是这个系统的关键点。然而，业内对此并没有一个统一的标
准，一般的做法是根据不同企业的大小，盈利能力和员工的能力设置的不同的标
准。
5.结论
总之，随着管理环境的变化，以人为本的管理理念被越来越多的企业所接受。
这种趋势要求传统的以雇主为核心的薪酬管理模式向新的以企业员工为核心的
薪酬管理模式转变，这就需要建立一个全面的符合企业和个人利益的能产生最积
极的影响的激励体系。宽带薪酬体系是一种逐渐被引入的全新的薪酬管理模式，
它广泛应用与外国企业并取得了巨大的成功。在扁平化的组织结构中，基于个人
和组织绩效的宽带薪酬体系强调增强企业的活力，提升企业的价值，促进企业的
良好发展。
通过本文全面的分析，我们认识到薪酬改革是一个系统的过程，仅仅改革薪酬体
系是远远不够的，还需要建立一个系统化的思维模式，并且要与其他人力资源政
策相符，只有这样企业的薪酬体系才能变得越来越有效和合理。对于国内企业，
应该根据企业的实际条件来推行宽带薪酬体系，否则将会浪费企业的资源。宽带 薪酬体系的运用将会引发企业薪酬制度的革命是毫无疑问的。
《薪酬管理毕业论文外文翻译资料》出自：百味书屋
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