行政管理专业外文翻译--我国企业经营者薪酬激励问题探讨.doc

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1、外文原文Our enterprise managers incentive problems are discussedAn operator, the meaning and position in the companyOperators is based on the enterprise ownership and management, and with franchise corresponding a concept. The so-called operators refers to the enterprise engaged in the enterprise manage

2、ment, master of strategic decision and direct business activity and enterprise management benefit for the enterprise senior management personnel. Operator, different from the general manager or management personnel, operators, and generally have strategic decision-making management major strategic d

3、ecision of executive power and have business decision-making; Managers of the enterprise economic benefit directly responsible and general managers of the functional operation only benefit for, The work of the enterprise operator of bottom-up development and direct and comprehensive influence, and g

4、eneral managers of enterprises is the effect of partial or indirect, The operator had a great risk and risk management work of the general lesser. The American state of Connecticut, nanotubes university professor Neil, enterprises in the value and significance of human resources is different. His tw

5、o dimensions according to the value and the scarcity will be divided into four types of enterprise employees. Talent is the core enterprise of elite and backbone, operators, as a kind of human capital, they to the survival of enterprises, and plays an important role for the enterprise to create weal

6、th, they extremely scarce, is one of the most valuable resource.Second, the content and the salary incentive effect(a) salary management contentSalary is narrow and general relativity, from the perspective of compensation for enterprise employees, provide labor is the monetary rewards and material r

7、eward, including: the total wages, bonuses, allowances, a commission, bonus, welfare, labor wage, etc. General salary reward and the economic efficiency of the reward. Economic compensation refers to the salary, bonus, welfare and public holidays, etc. The economy of enterprise and individual pay re

8、fers to the work itself is a kind of mental experience. Salary includes both external and internal salary, including salary. External direct salary and compensation includes indirect salary, namely basic wages, salaries and wages, reward performance vacation, allowances, insurance, Internal salary i

9、ncludes to participate in decision-making, greater degree of freedom, authority and responsibility work, personal growth opportunities, etc, it is a kind of invisible touched, is the enterprise without cost, but the salary of the employees have a strong incentive effect.(2) salary incentive effectEn

10、terprise can satisfy the needs of employees and their life by efforts. Employees will put his income salary of comparison with others, and then judge pay attention to themselves, thus in the position of enterprise measure yourself. Salary in attracting, retaining and motivating employee has an impor

11、tant role. If the enterprise salary, reasonable design, accomplish fair, at the same time in the internal market and competitive, excellent staff wont because of compensation must be asked in post assessment, job analysis and evaluation of science position, fairness, motivation, economic cooperation

12、 and competition, etc. Enterprises salary system has certain regulation. By adjusting the salary relations, can break area, industry, business and department, human capital normal flow, rational configuration, which maximize the utilization rate of human capital, and human capital play a better role

13、.Third, our country enterprise operator salary management status quo(a) our enterprise managers incentiveOperator, wage income ascendant trend overall. 1980-1984 annual income of $8.7 operators only, 1985-1993, the proportion of the yuan has reached 23.4%, and in 1994 and 1999 million yuan, while th

14、e proportion of income, the recent 59.5% level of wage income growth operator is accelerated, and in 2006, has disclosed 1254 listed companies, the total annual 26.17 of senior executives billion yuan, personal average salary for 16.28 million yuan, in 2005 annual average 13.8 million executives per

15、sonal growth 17.97%. Operator, wage income difference is very big. To be listed company as an example, not including unclaimed reward managers, 1 9 September 9 years listed company chairman for 47713 yuan, annual revenue of $380000, minimum for 1600 yuan, 1999, general average income for the listed

16、company, the highest 5134 yuan RMB for 446500 3320 yuan only, the lowest. In 2006, has disclosed 1254 listed companies in 1710.275 highest-paid executives personal RMB, and the lowest salary only 0.5 yuan, President took over 3420 difference between the two. In recent years a diverse forms of manage

17、rs income. According to the survey of Chinese entrepreneurs survey system, the operator is a form of income monthly salary, bonus, add, risk mortgages due, dividend and stock dividends, options, the housing provident etc, and adopts the stock ownership incentive forms of managers income is higher.(2

18、) Chinese operators salary system problems with hysteresisOperators salary system imperfect. The traditional salary is material, health care, not a comprehensive involves all aspects of incentive, lack of long-term incentives. The incentive compensation system operators. Lack of incentive factors, s

19、uch as profit sharing and stock option plan. Insufficient incentive effect, the function of the business operators, major factors affecting operator is the most prominent factor of enthusiasm. Most directly caused by insufficient incentive the reasons there are at least three solutions: no contradic

20、tion to the enterprise should not give, For state-owned enterprises, government to dare not to think, The manager can not get. The structure of salary level, operators are not reasonable enough. Fixed compensation paid less than, float. But can reflect the current performance contribution to float o

21、perator performance bonuses paid (e.g., quarterly, etc.) play better effect, has not formed mainly form. Operators are rigid salary system, the enterprises salary still stay in comparison to float on the shallow, even some enterprises only clinging to a single like yearend prize this form. Operator

22、salaries backward management. Salary management, enterprise still adopt the method of older, with the concept of planned economy management concept and lack of spirit to encourage the compensation form, can arouse the enthusiasm of operators truly, want to change the status quo, in practice, the sum

23、mary, in order to further perfect, causes the enterprise to obtain the human resources of competitive advantage.Four, the operator salary management trends(a) economic compensation to the overall packages trend.Currently, the company will pay for only commonly, but actually, the economy in the work

24、is completed, employees, especially the operator to get more comprehensive returns and reward. At present, in the developed countries has generally across-the-board pay concepts that can put compensation as purely economic compensation, not a single wage, salary, but economic it also includes the me

25、ntal stimulation. With the improving of economic compensation for knowledge, the employee salary incentive effect will be greater. Our company will set up the comprehensive concept, will pay compensation and internal external compensation, material and spiritual encouragement and motivation of emplo

26、yees, and carry on the omni-directional incentive compensation system, in order to promote the perfect, in response to the challenges of globalization talents competition.(2) to the management of humanistic management.Compared with the management, the humanist management idea for people in the role

27、of knowledge management and more profound. With the knowledge of new ability and learning capability has become the most prominent in the aspects of humanity. Can this management idea, emphasize including salary distribution management activities should be conducive to reflect and development abilit

28、y. This requires enterprises should realize that in modern salary management system, the cost of the salary system and depends not only on spending more depending on the efficiency of the ability, based on the labor are often the most expensive cheap. Salary should not only be regarded as a kind of

29、cost, more should be regarded as a kind of investment, one can bring the return value of investment, pay enterprise knowledge staffs salary should be a kind of human capital and the human cost.(3) short term incentive to long-term incentive trend.Enterprises should pay attention to the operator from

30、 short-term incentive to long-term incentives. Short-term properties easily lead to pay a lot of work, the operator behavior affect the sustainable development of the enterprises and long-term development strategy. In recent years, more and more enterprises have been implemented, including precipita

31、tion salary increment and stock shares performance, virtual stock plan, stock options, etc, in order to improve the long-term incentive long-term incentive effect.(4) increase satisfaction to increase loyalty trend.At present, many enterprises are faced with such confusion: enterprise often pay a hi

32、gh salary, but some core staff loyalty, instead of down. One of the important reasons for the salary pays attention to is just to have external competitiveness, but not enough to pay attention to the internal consistency, namely the employee salary level very seriously, but the salary structure of e

33、mployees do not pay enough attention. Enterprises need to adapt to changing conditions, the need to pay attention to concern from ongoing effectiveness, pay salary strategy transformation, treat the core staff, a flexible and more humanized management system, not only for them to pay attention to th

34、em, but also participate in more revenue sharing enterprises.中文译文 我国企业经营者薪酬鼓励问题探讨一、经营者的涵义及其在企业所处的地位“经营者是基于企业所有权与经营权关系，并与“经营权相应的一个概念。所谓“经营者，是指掌握企业经营权，从事企业战略性决策并直接对企业经营活动和企业经营效益负责的企业高级管理人员。经营者不同于一般的管理人员或经理人员，经营者拥有战略决策权，而一般管理人员主要拥有战略决策的执行权和业务决策权；经营者直接对企业经济效益负责，而一般管理人员只对职能部门的运转效益负责；经营者的工作对整个企业的自下而上和开展产生

35、直接和全面的影响，而一般管理人员对企业的影响是局部的或间接的；经营者的工作有很大的风险性，而一般管理人员工作的风险性较小。美国康奈大学的斯奈尔教授认为，企业中人力资源的价值及重要性是不同的。他按照价值和稀缺性两个维度将企业员工分为四种类型。核心人才是企业的精英与骨干，经营者作为一种人力资本，他们对企业的生死存亡起着举足轻重的作用，能够为企业创造出巨大的财富，他们极其稀缺，是企业最珍贵的资源之一。二、薪酬管理的内容及薪酬鼓励的作用一薪酬管理的内容薪酬有狭义和广义之分，从狭义的角度来看，薪酬是员工为企业提供劳动而得到的货币报酬与实物报酬的总和，包括：工资、奖金、津贴、提成工资、劳动分红、福利等。广

36、义的薪酬包括经济的报酬和非经济性的报酬。经济性的报酬指工资、奖金、福利待遇和假期等。非经济性的报酬指个人对企业及工作本身的心理上的一种感受。薪酬既包括外部薪酬，也包括内部薪酬。外部薪酬包含直接薪酬和间接薪酬，即根本工资、绩效工资、奖励工资及休假、津贴、保险等；内部薪酬包括参与决策，更大程度上的工作自由、权限、责任、个人成长时机等，它是一种看不见摸不着的东西，是企业无本钱的薪酬，但对员工却起着强烈的鼓励作用。二薪酬鼓励的作用企业能够满足员工的生活需要并认可其所做出的努力。员工会把自己所得的薪酬与其他人的薪酬进行比拟，进而判断企业对自己重视程度，从而衡量自己在企业中的地位。薪酬在吸引、保存和鼓励员

37、工方面具有重要的作用。如果企业的薪酬设计合理，内部做到公平，同时在市场上又具有竞争力，优秀的员工就不会因为薪酬方面的问中，必须在岗位评估、职位分析、职位评价等方面表达科学、公平、鼓励、经济、竞争及合作等特点。企业的薪酬系统具有一定的调节作用。通过调节薪酬关系，可以打破地区、行业、企业与部门的界线，使人力资本正常流动，合理配置，从而最大限度地提高人力资本的利用率，更好地发挥人力资本的作用。三、我国企业经营者薪酬管理现状分析一我国企业经营者薪酬鼓励的现状经营者年工资收入总体呈上升的趋势。1980至1984年年收入万元以上的经营者仅占8.7%，1985至1993年，年收入在万元以上的比重已到达23.

38、4%，而在1994至1999年万元以上收入的比重那么达59.5%，近几年经营者工资收入水平增长幅度更是加快，2006年，在已披露的1254家上市公司中，高管年薪共计达26.17亿元，高管个人平均年薪为16.28万元，比2005年高管个人年薪平均值13.8万元增长17.97%。经营者年工资收入差异很大。以上市公司为例，不包括未领报酬的经营者，1 9 9 9年上市公司董事常年均收入为47713元，最高为380000元，最低仅为1600元，1999年上市公司总经理平均收入为5134元，最高为446500元，最低仅为3320元。而2006年，已披露的1254家上市公司中高管个人最高年薪1710.275

39、万元，而薪水最低的总裁仅拿0.5万元，两者之间相差3420余倍。经营者收入形式近年呈多样格局。据中国企业家调查系统的调查，经营者的收入形式有月薪、月薪加奖金、年薪制、风险抵押承包制、股息加红利、期权股份、住房公积等，而采用股权鼓励形式的经营者收入较高。二我国经营者薪酬制度存在的问题与滞后性经营者的薪酬体系不够完善。传统的薪酬是以物质、保健为主，不是较全面的涉及鼓励的各方面，缺乏长远的鼓励。经营者薪酬制度的鼓励作用不够明显。缺乏鼓励的因素，如利润分享与股票期权方案。鼓励缺乏，成为影响企业经营者作用发挥的主要因素，是影响经营者积极性的最突出的因素。而造成鼓励缺乏最直接的原因至少有三个矛盾没解决：企

40、业该给的没有给；对于国有企业，政府想给的不敢给；老总能拿的不敢拿。经营者的薪酬水平、结构不够合理。固定报酬多，浮动报酬少。但能够表达经营者当期业绩奉献的浮动报酬如绩效奖金、季度奖金等尚未发挥更好的作用，未形成主要形式。经营者薪酬制度还比拟僵化，各企业的浮动薪酬还停留在比拟浅层上，甚至有的企业只固守着像年终奖这一单一的形式。经营者薪酬管理理念落后。薪酬管理方法陈旧，企业仍采用较陈旧的、以方案经济的观念为主的管理理念，薪酬的形成缺少精神鼓励，不能真正地调动经营者的积极性，要想改变现状，就要在不断的实践中摸索、总结，以求得进一步的完善，使企业获取在人力资源方面的竞争优势。四、经营者薪酬管理的趋势一经

41、济薪酬到全面薪酬回报趋势。目前，企业一般将薪酬仅仅理解为经济性报酬，但实际上，员工在工作完成后，特别是经营者，更希望得到全面的回报和奖励。目前，在兴旺国家已普遍推行全面薪酬观念，即认为不能把薪酬看作是纯粹的经济性薪酬，也不是单一的工资，除了经济性薪酬以外，它还包括精神方面的鼓励。随着薪酬的提高，非经济的薪酬对知识员工的鼓励作用会更大。我国企业要树立全面薪酬理念，将内在薪酬和外在薪酬结合，物质鼓励和精神鼓励并重，对员工进行全方位的鼓励，以促进薪酬体系的完善，以应对人才全球化竞争的挑战。二人本管理到能本管理趋势。较之物本管理，以人为本的管理理念对人在管理中作用的认识更深刻和全面。随着知识新能力和学

42、习能力已成为人性中最为突出的方面。能本管理理念强调包括薪酬分配在内的一切管理活动都要有利于表达和开展人的能力。这就要求企业应该认识到，在现代薪酬管理体系中，工资体系的本钱不仅取决于支出，而且更取决于基于能力的效率，“最贵的劳动力往往最廉价。薪酬不应仅仅被看作是一种本钱支出，更应被看作是一种投入，一种能带来价值回报的投资，企业支付给知识员工的薪酬应该是一种人力资本而非人力本钱。三短期鼓励到长期鼓励趋势。企业要从注重对经营者的短期鼓励转向重视长期鼓励。短期性质的薪酬容易导致经营者工作行为的短期化，影响企业的可持续开展和长期开展战略的实现。近年来，已经有越来越多的企业开始实施包括沉淀薪酬、业绩股票、股票增值权、虚拟股票方案、股票期权等长期鼓励方式，以提高长期鼓励效应。四提高满意度到提高忠诚度趋势。目前，很多企业都面临着这样的困惑：企业往往支付了很高的薪酬，但一些核心员工的忠诚度却反而下降了。其重要原因之一是仅仅注重了薪酬要具有外部竞争性，而没有足够重视薪酬的内在一致性，即对员工的薪酬水平非常重视，但对员工的薪酬结构重视不够。企业需要适应形势变化的需要，从关注支付方式转向关注支付效能，不断进行薪酬策略变革，善待核心员工，实行灵活与更有人性化的管理体系，不仅给他们以较高的报酬，而且还要注意让他们多多参与企业的收益分享。