【作者】 马丽丽；

【导师】 李建设；

【作者基本信息】 天津理工大学 ， 企业管理， 2012， 硕士

【摘要】 当今股权激励愈发受到企业重视，对于非上市的民营科技型企业不管将来是否上市都倾向于采用这种方式实现对人才的留用。中关村作为国家自主创新示范园区也在积极的推进股权激励的试点工作，有望将这一激励模式在科技型企业中进行推广。而管理情势并不乐观，用人成本上升已是大势所趋，管理升级迫在眉睫。如何提高薪酬资源的使用效率，控制成本的同时，又能吸引、留住和激励人才，显得尤为重要。鉴于政策上对股权激励的鼓励与支持，实际中又有众多科技型企业采用股权激励的案例和经验，不妨以此为突破口设计一种将股权激励与一般性薪酬相结合的具有较强激励性的薪酬体系。首先本文对所要研究的薪酬体系进行了相关的文献研究和理论研究，对薪酬的历史发展和激励性薪酬体系所用理论做了梳理和分析，另外对股权激励的国内外应用情况做了研究，这些都为后文体系的设计提供了理论基础和经验借鉴。其次本文通过系统化思维模式对薪酬体系设计做了全面深入思考，将体系设计分成辅助部分和主要部分。在辅助部分研究中提出了对体系设计和应用产生重要影响的两个组成，并给出了设计思路：一是体现合伙性质的薪酬文化，一是BSC框架下的动态分层的绩效考核。在主要部分研究中，一条线进行股权分享部分的设计；一条线进行一般性薪酬分配的设计，这两部分研究的具体内容有：（1）股权分享部分的设计按照流程进行，通过7个步骤依次确定了分享对象、分享模式、分享总量、股价、个人分享额度、支付模式和授予条件等。其中重点详述了五个部分的内容：阐述了人员选择的依据；根据人员层次性确定了梯队型虚拟股权分享模式；给出了财务指标法，以每股净资产与财务指标相结合的测算方法，确定股价；从人力资源价值贡献的角度，利用道格拉斯生产函数确定人力资源价值总量，结合行为事件访谈、层次分析、模糊评价等方法确定个人贡献权重继而计算出个人分享额度；为了提高激励性对不同层级人员按照当期与延期支付相结合，固定支付与变动支付相结合的原则设置了支付组合。（2）一般性薪酬分配部分首先对流程做了梳理，之后重点介绍了三个层面分配的具体内容：个人层面分配是基于胜任素质的分配模式，重点描述了对胜任素质要素的提取与胜任素质比较，并给出了基于BEI、AHP以及FCE对要素提取及素质比较的实例演示；组织层面分配采用利润分享的模式，一二级分配中采取固定比例和变动比例相结合的方式；团队层面按照团队平均奖励、基于团队中所任职务的奖励和基于团队中个人绩效贡献的奖励三部分组成支付组合进行分配，而且一二级分配也采用固定和变动比例相结合的方式。最后本文从纵向和横向两个视角对体系在企业中的应用情况做了简要的分析，并提出了应用中应注意的问题。纵向上重点分析了体系在组织不同发展阶段下和不同竞争战略中的应用特点，体现体系对战略的支撑；横向上分析了该体系与人力资源其他模块的衔接以及相互作用带来的对价值创造的影响。另外应用中还要特别注意支付透明、薪酬沟通、系统化调整和试运行及完善。更多还原

【Abstract】 The more the stock ownership incentive by enterprise value, for private science andtechnology enterprises regardless of the future listed all tend to use this way to realize thetalents to the above-mentioned. Zhongguancun as the national independent innovationdemonstration park also in positive promoting the stock ownership incentive pilot job, theincentive model is in science and technology enterprises in promotion. While managementsituation is not optimistic, and the rise in the cost of employing is an inevitable trend, upgrademanagement is imminent. How to improve the efficiency in the use of resources salary,control costs at the same time, and attracting, retaining and incentive talent, is particularlyimportant. In view of the policy to the stock ownership incentive to encourage and support,practice and has many science and technology enterprises using the stock ownership incentivecase and experience, might as well as the breakthrough to design a kind strong incentivecompensation system combination of the equity incentive and general salary.First of all, this article studied the related literature and theory for the compensationsystem, researched on the historical development of the salary, summarized and analyzed thetheories used for motivational compensation system, in addition to the stock ownershipincentive application at home and abroad, and all of these provided the theory basis andexperience for reference.Then in this paper, through the systematic thinking pattern on the salary system did a fullin-depth thinking, the system is divided into auxiliary and the main part. In auxiliary part hasbeen proposed two components, which have an important effect on design and application ofthe system, and gives the design idea: one is the partnership compensation culture, the other isdynamic layered performance evaluation under the BSC framework. In the main part, a linefor the design of equity share part; the other line for the design of general salary distribution,the specific content of the two parts are as follows: (1) The specific content of designaccording to the equity share process, through the seven steps to determine the object, sharemode, share amount, stock prices and individual share amount, pay mode, grant conditions inturn. And then five parts are introduced detailed: Expounds the basis of personnel selection;Determine virtual equity share mode for the echelon personnel; Given the financial indexmethod, and net assets per share with the combination of financial indicators measuringmethods, determine the share price; From the angle of human resource value contribution,using Douglas production function to determine the total value of human resources, combinedwith behavioral event interview, hierarchical analysis process, such as fuzzy comprehensiveevaluation method to determine the weight and then calculate personal contribution to sharepersonal limit; In order to improve the incentive to different levels paying combination inaccordance with current and extension pay, and the combination of fixed and variable pay. (2) In general salary the process is divided into five steps, and then focusing on the three aspects:the individual level distribution is based on the competency, the authors described theextraction of the competency and the evaluation of the competency based on BEI, AHP andFCE and give an example; Organization level by the share profit distribution pattern, first andsecond level distribution with fixed and variable proportion; Team level accords to averagereward, the awards based on their posts in the team and the award based on personalcontribution for the team performance to pay, first and second level distribution with fixedand variable proportion.Finally, this paper makes a brief analysis from longitudinal and transverse perspective inthe system application, and put forward the application should pay attention to.Thelongitudinal analyses involves the application of the system in different tissues of life cycleand different competition strategy, reflect on support for the strategy; the horizontal analysisinvolves on the interaction between the system and other modules of human resources and theinfluence for value creation. In addition to pay special attention to transparent pay,communication, systematic adjustment and commissioning and perfect.更多还原