The Fatal Flaw in Pay for PerformanceMany corporate boards, responding to shareholder and public pressure, are designing pay-for-performance plans to hold CEOs accountable. But there is often a crucial flaw in such schemes: They don’t pay for performance with integrity.The omission—evident from compensation committee reports in top companies’ proxy statements—is striking. Corporations, after all, face unceasing pressures to make the numbers by bending the rules, and an integrity miss can have catastrophic consequences, including indictments, fines, dismissals, and collapse of market capitalization. Furthermore, performance with integrity creates the fundamental trust—inside and outside the company—on which corporate power is based.A board should explicitly base a defined portion of the CEO’s cash compensation and equity grants on his or her success in handling the foundational task of fusing high performance with high integrity at all levels of the company. Why don’t boards do that They may be uncertain about the meaning of integrity and how to assess its integration into financial performance.Step one, then, in designing pay for performance with integrity is using the following definition: Integrity is a uniform corporate culture with three elements—robust adherence to formal rules; adoption of ethical standards that are in the company’s long-term enlightened self-interest; and employee commitment to honesty, candor, fairness, trustworthiness, and reliability. Step two is for the board to assess whether the CEO has infused high performance with high integrity. The board can do that by answering the following questions, using hard analytics as well as the board members’ own ju dgment.Has the CEO established company-wide performance-with-integrity principles for which the firm’s leaders are responsible and accountable Examples of these include demonstrating committed and consistent integrityleadership; managing performance with integrity as a business process; using early-warning systems to stay ahead of global trends; providing timely, risk-assessed training; and giving employees a voice.Have the CEO and top managers implemented these principles through robust practices If leaders don’t invest time, effort, and resources in embedding key integrity practices in business processes, “tone at the top” is just window dre ssing. For examples, see the sidebar “The Practice of Performance with Integrity.”Has integrity permeated every aspect of the corporate culture One vital tool for assessing that is an annual, anonymous employee survey across all businesses and regions that asks, “Is integrity compromised by business pressures” and “Are the leaders’ verbal commitments to integrity reflected in action” The board can also have outside HR experts periodically conduct 360-degree assessments of the CEO and top executives that explore such questions.Has the CEO met annual performance-with-integrity objectives set by the board One example might be effectively handling a major miss or crisis—an environmental accident, a bribery case, or a financial restatement—and remedying the problem systematically after a candid analysis of its causes. Another objective might be hiring leaders in emerging markets such as China, Russia, and India who are skilled in integrating performance and integrity.How do business divisions rate comparatively The board should look at how integrity practices differ among divisions and how the CEO deals with laggards. It should also look at how the units rank against external peers. This may require data from news or government reports or a comparative audit by, say, a former regulatory official.The board’s standards for assessing pay for performance with integrity should also define a new set of “specs” in the company’s CEO succession planning. In evaluating candidates, the board should ask: Do they possess the knowledge, experience, and skills to drive a robust performance-with-integrity culture deep into the company’s global operations The same specsshould be used to evaluate the compensation of senior executives and set goals for leadership development programs. That’s the best way to ensure that, over the long term, the company’s top ranks are filled with managers who live by the principles and practices of performance with integrity—and thus help the company avoid debilitating risks and secure the trust that is vital to doing business.Here’s a sample list of ques tions greatly shortened because of space limits that will help boards assess a CEO’s performance-with-integrity practices. They can be answered using tools like process reviews and substantive audits and external outcomes such as environmental violations or customer complaints.LeadershipDoes the CEO...communicate to the organization that integrity must never be compromised to make the numbersdiscipline generals, not just troops, for integrity lapsesaddress difficult integrity issues regularly at staff meetingsBusiness processesDoes the CEO...build a strong integrity infrastructure—processes for preventing, detecting, and responding to lapses in all businesses and regions—and put A players in charge of itassess integrity needs realistically and provide adequate funding for those activitiesrespond promptly to early warnings on trends in legal, ethical, and country risksGiving employees a voiceDoes the CEO...encourage reporting of financial, legal, and ethical concerns through a system that prevents retaliationensure that concerns are investigated fairly and promptly, that trends are tracked, and that remedial action is taken if neededFrom the point of view of productivity, it is production or other economic activities of human labor input the monetary funds manifestations, is the final cost of the product components. In the conditions of market economy, enterprises mainly through paid to the accounting or measuring production and other economic activities of human labor consumption. Due to the pressure of competition, enterprises must consider cutting labor costs.From the point of view of the relations of production, compensation for the income distribution reflects the outcome of the staff was theallocation of shares. Under the current social system of our country, compensation is the main sources to the means of subsistence consumption of workers. It have a major impact on the level of consumption and the consumption structure , and consumption actually is the process of reproduction labor, reproduction of labor also has an important influencein the next phase of production. Therefore, the compensation’s level has great significance for sustained and stable increase production or promote other economic activities.Such a dual character of compensation, it decided that the compensation management is actually reduce expenditure and income distribution on production costs and that continued to improve pay levels of this contradiction and make an adjustment.2The function of compensationThe function of compensation may from the enterprises, workers and social aspects to inspect:①From the point of view of the enterpr ises, compensation has the following functions: First, the increment functions. Compensation is not only the costs of purchase labor by enterprises, as well as the investment of live working , it will give employers greater than expected cost benefits. The existence of such benefit, provided the impetus mechanism of labor employment and investment labor for the enterprises. Second, the promoting functions. Compensation is a evaluation of workers and operators’ performance, reflect the quality and quantity conditions of work. Therefore, the compensation can promote staff constantly improvetheir work efficiency and enthusiasm. Third, the coordination functions. While the movement of compensation, put the organization's goals and intentions of managers to employees, correspond the relationship between staff and enterprises, and promote the consistent of staff’ action and enterprises correspond. On the other hand, the reasonable of compensation’ differentials and structure can effectively mediate the conflict between the employees, and harmony the human relationships.②From the point of view of the employee, compensation has thefollowing functions: First, the reproduction of labor ensure functions. Staff through the labor and services exchange for compensation, so that they could meet the need of food, clothing, shelter, withthe basic needs of life, thereby achieving a reproduction of labor force. Second is to achieve functional value. Compensation is an evaluation for enterprises to pay for their employees, also is the recognition of staff capability and level, is the returns of the implement of individuals value, and the signal of successful promotion, it reflects the employees’ relative position and function in enterprises, it can make the staff have a sense of achievement and satisfaction, and thus inspire greater enthusiasm for the work.Third,reasonable compensation will be strong the trust of enterprise by staff ,buildup the expected increase risk of psychological sense ofsecurity and a sense of security for the staff.③From the point of view of the social, compensation has the relocate function of labor force resources for the social. Most people will bewilling to the higher compensation regions, departments and the post. As a manager can use the difference compensation to guide human resources reasonable flow, promote the effective distribution for human resources, implement the human resources development and maximize efficiency. In addition, compensation also can apply the occupational value and types of work by people, compensation level to a certain extent reflect the types of work or social values, thereby adjust the people's occupational aspirations and the flows of obtain employment.Compensation has always been an attention task, it is not merelyrelated to each person's personal interests, is involved in every organization, the whole community, and even the entire country's socio-economic development. Therefore, compensation is that foreign scholars have always been an important research subject.The Motivation theory of compensation is the basis of the compensation management theory. Motivation is the most important and most basicfunctions in compensation. How to use the compensation to motivate the staff’ efficiency and enthusiasm, is the core content of compensation study, design and compensation management. Reasonable, fair and competitive compensation is the most important factors to encourage the employees to work hard. Reasonable, and effective compensation management mechanism between prompting is a benign interaction. Effective compensation mechanism must motivate the staff use higher quantity and quality to completed tasks, and higher quantity and quality of work must bring higher compensation.Motivation is a psychology concept, in its essence, it is said that some motivation by the reasons, some occurred motive acts is produced. For example, the same person, why do their sometimes work actively, and sometimes flagging spirit and no mood to work, or even negative go slow Now, put the motivation concept into management practice, endow a new meaning. That is motivation is a spiritual power or state, the staff has stepped up, inspire and promote the role and instruction or guidance staff conduct atthe organization's goals. Therefore, not only to study some kind of motivation how is, more crucial to examine how to promote the management of a particular object have the motivation how to guide them with their full force to achieve a particular goal. Today's society, more and more motivation by many managers in the implementation guidance and leadershipis seen as an important method thus effectively integrate human, using technology to achieve reunification of all employees ,it will also make the personal ease of mind, the achievement of organizational objectives.In the understanding the basis of human, and many scholars research the needs and conduct of human, But it has the same purpose of the study, namely : how to inspire motivation, how to analyze needs, how to determine action, adopted to meet the needs of the people to achieve their basic objective, so as to achieve an effective motivation.At present, domestic and foreign scholars have recognized the main motivation theory: Hierarchy of Needs Theory, Two-factor theory, Equity Theory, Expectancy theory of motivation. This text simply introduce Hierarchy of Needs Theory and Expectancy theory of motivation.Maslow put forward the hierarchy of needs theory, it thinks that the needs of human is arisen with the arrangement form, from the junior programs need to begin to move upwards to senior needs. Maslow thinks thatit generally has five levels of needs in social life by people:physiological needs, security needs and society needs, respect needs andself-actualization needs.Maslow also considers that when a need to be met, and a higher level of need will occupy the dominant position, the individual needs of the layerto rise. From the point of motivation, no a need will be fully met, However, as long as the meeting is part of the individual will to pursue other aspects of their needs. According to Maslow's view, if we want to inspire someone, it is imperative to understand which hierarchy of needs by the person, then focused on meeting the needs of this level or above this level needs. Maslow's theory gained all-pervading recognition, especially gained the recogniztion from practice by many managers. This is mainly due to thetheory simple and clear, easy to understand the inherent logic. Its maximize usefulness lies in the fact that it points out the need for every person. As managers, in order to effectively it is necessary to understand their subordinates what is need to meet.Expectancy theory of motivation is proposed by FulumuV. H. Vroom who is the United States psychologists. The basic viewpoints of Expectancy theory of motivation is: People expect their actions will help to achieve acertain target circumstances, will be incentive to do certain things together to achieve our goals. Performance is the three function of perceived: expectations, relevance and potency.In the reform process of state-owned enterprise, the internal reform of the compensation system is always the summit concerned by all the levels of managers. The reform of enterprises compensation system throughout the entire process of state-owned enterprises reform. While managers at all levels pay great attention to design and pay system reform in China but the majority of businesses pay system still faced with many problems and shortcomings at present, and many enterprises’ employees is not high satisfaction of the compensation system, the compensation system of enterprises has failed to play the role of incentive, didn’t become the norm to workers. Like other state-owned enterprises. When the E&Y factory carry through the compensation management, also not fully understand that the compensation system of enterprises must support and services to the enterprise's strategic goals. Greater extent on the existence of compensation to compensation, distribute the Equity and reasonable into the reform and development process as a goal and not what kind of compensation system will be favorable to corporate strategy and the implement of human resource strategy, E&Y factory do not from their own strategies and the overall human resources strategy starting to reform and improve the compensation system, and do not foothold in the enterprise business strategy and human resources strategy, according to labor market, Finally formed enterprises compensation management system. Enterprises lack of management experience in professional human resources management sector in the medium and long term development strategy of Research and decompositionto the enterprise, according to the external market and the development of enterprises and work out development strategies that suit the salary management system, lack of study on compensation management. Although enterprises also pay a certain of reform for compensation system in recent years, but these reforms are not from the height of corporate strategy and the enterprise fails to reflect the strategic objectives and positioning.Due to the inference of traditional structure and the traditional concept, the existing compensation structure of enterprise is relatively average, no reasonable began gap, the price of enterprises compensation and labor market detached from the price of labor market, key positions in the compensation level below the external market compensation level and without external competition; And non-key positions in the compensation higher than the market level. The compensation of ordinary workers is higher than the market price. From the exterior, non-key positions ordinary workers of enterprise whose compensation their salary level higher than the average level in society, one side it increases the cost of human and waste the limited financial of enterprises, as ordinary employees in the labor market, especially in the large population of urban areas is a serious oversupply. There is absolutely no need to pay their high compensation, even paid high wages to stimulate all their enthusiasm, but is not worth from the inputand output view of the relative efficiency , form the internal, non-critical positions in higher compensation levels, contrast, key positionson the low compensation levels, it will increase the sense of unfairness in key positions, in the important positions of workersThe staff of some key posts and important positions of the enterprise, their compensation were lower than the prices of market compensation. As we all know, the compensation level of enterprises in the talent market, and even the whole society should certainly attractive, In order to attract and retain talent, it can be overcome competitors. For first-rate talent should be given first-class return. If the key employees and the core staff income lower than the standards of social level, external competitiveness will be relatively weak, it will make the enterprises fail to hold the human, and led to serious unreasonable human resource structure in the enterprise.From the circumstances of investigation by us, on the one hand, many employees discontent the existing compensation system in the reflected rewards; On the other hand, there are many staff can not correctly deal with the compensation gap. Staff on the compensation gap issue of love and hate, this bring a big resistance to the reform of compensation, even though the good idea is hardly to implement.As enterprise managers, are not to break the original pattern, the result is to make the large contribution of staff and Core staff lost their jobs initiative and creativity, even cause the missing of talent in the enterprises.Through the design of compensation in E&Y factory, which broke the original pattern of the compensation system, re-designing the compensation structure, recycling a compensation, under a new establishment of the guidance of modern theory of incentives, enterprise operations and staff compensation levels closely fall together, combine the income of employees and work performance closely, It will be able to maximize the mobilization of staff enthusiasm, initiative and creativity, strengthen the staff of responsibility and urgency, improve work efficiency, increase performance, make greatest contribution to meet the development goals of enterprise, to adapt the changes in the internal and external environment, protect the long-term stable and healthy development of the new compensation system.During the process of design of compensation system, and strive to achieve the following objectives: Providing a basic ideas and framework for the compensation of distribution to the enterprises, reasonable structure, strong maneuverability; give priority to efficiency and give consideration to fairness; adhere to equal compensation for equal work, embodied rewards; at the same time, appropriate increasing the total compensation, reasonable widening income gaps.绩效薪酬的致命缺陷小本杰明·海涅曼迫于股东和公众压力,许多公司董事会都在努力建立与业绩挂钩的薪酬体系,以期CEO们恪尽职守;但是,此类薪酬体系往往存在一个致命缺陷：仅关注业绩,而忽略了操守;从顶级公司股东委托书所附的薪酬委员会报告可以看出,这种忽略是显而易见的;毕竟,上市公司始终面临着完成业绩目标的巨大压力;为此,它们不惜违规违纪;然而,这种职业操守的缺失将导致各种灾难性后果,包括起诉纠纷、罚款赔付、解雇免职以及市值暴跌;殊不知,操守与业绩并重,才能在公司内外赢得最基本的信任,而公司力量也只是建立在信任的基础之上;在公司各个层面上将高尚操守和卓越业绩相融合是CEO的基本任务,董事会应该在CEO的现金和股权报酬中划出一定比例,专门与CEO在上述任务上的表现挂钩;但董事会为何没有这样做呢这可能是因为他们自己对操守的含义也并不确定,更不知道该如何考核职业操守与财务业绩的融合了;那么,董事会要设计重操守的绩效薪酬制,第一步要做的就是引入操守概念：操守是全公司的统一文化,有三个要素组成——坚决遵守正式的规章制度；采用符合公司长远利益同时又不损害他人利益的伦理标准；员工要承诺做到诚实坦率、公平公正、可信可靠;第二步,董事会需运用一些复杂的分析工具,当然也要运用他们的个人判断力,来考核CEO是否已经把高尚操守和卓越业绩相融合;董事会可根据以下问题判断：CEO是否在全公司范围内制定了操守和业绩并重的薪酬制度,且由公司领导层对此负责举例而言,CEO应该做到：领导层始终如一地恪守职业操守,把操守和业绩的结合当作一项业务流程来管理,运用预警系统抢先把握全球商业规范趋势,及时提供道德风险评估培训,并保证员工的发言权;CEO和高管们是否在实践中贯彻了这些原则如果领导层没有投入足够的时间、精力和资源,将关键的操守原则落实到公司的业务流程中,那么所谓的“高层主张”就只不过是空口白话而已;操守原则是否已渗透到公司文化的每个层面一个重要的评估工具就是覆盖公司所有业务及地区的员工匿名年度调查表,其中包括这些问题：“操守原则是否会向商业压力让步”“在恪守职业操守方面,领导是否言行一致”董事会还可以定期邀请外部的人力资源管理专家,同样就此类问题对CEO和高管进行360度评估;CEO是否完成了董事会设定的操守和业绩并重的年度目标比如说,这个目标是：CEO有效处理严重失误或危机如环境事故、贿赂案,或者财务造假,并且在对事件起因进行坦诚分析后,有条不紊地解决问题;又比如：在新兴市场如中国、俄罗斯和印度聘用善于兼顾操守与业绩的领导者;公司各事业部在职业操守方面的相对表现如何董事会要观察各事业部之间的操守差异,以及CEO是如何处理那些落后分部的;同时,董事会还要将这些事业部与公司外部的同行进行比较;这可能需要从新闻报道、政府报告或前监管机构官员的的比较审计资料中收集数据董事会在明确上述考核标准时,还应制定一套新的CEO继任“规范”;在考量候选人时,董事会应该问：他们的知识、经验、能力是否有利于推动操守和业绩并重的健康企业文化,使之深入公司在全球的每一个经营机构另外,这套规范还应当运用在高管薪酬评估,以及领导人培养项目的目标设定中;长期来看这也是确保公司高层坚持操守和业绩并重原则的最佳方式,有助于公司规避风险,获取商界成功所必需的信任;操守与业绩并重的管理实践下面列出的一份问题清单样本限于篇幅,问题数量已经大大缩减,对董事会评估CEO兼顾操守与业绩的实际行为会有所帮助;要找到这些问题的答案,可以借助流程评估、独立审计和外部影响如环境损害或客户投诉等手段;领导力CEO是否……告知组织上下,操守原则决不向像业绩目标让步不仅仅规范普通员工的操守,同时也约束高层领导的行为定期在员工会议上处理有关操守的棘手问题业务流程CEO是否……为员工恪守职业操守创造必要的基础条件——设计流程用以防范、发现并处理公司各业务、各地区内的不端行为,并安排明星员工负责此项工作现实地评估操守需求,并拨出足够的经费予以支持对法律风险、伦理风险和国家风险的变化提出预警,并及时应对让员工有发言权CEO是否……鼓励员工通过正式系统来报告财务问题、法律问题以及伦理问题,同时防止员工因此遭受打击报复确保及时公正地研究问题,跟踪问题的发展趋势,并在必要时采取补救措施从生产力角度看,它是企业生产或其他经济活动中投入的活劳动的货币资金表现形式,是产品最终成本的构成要素;在市场经济条件下,企业主要通过薪酬来核算或计量生产与其他经济活动中活劳动的消耗;由于竞争的压力,企业必须考虑不断降低活劳动的成本;从生产关系角度看,薪酬体现为收入分配的结果,是员工所获得的分配份额;在我国现行社会制度下,薪酬是劳动者获取生活资料进行消费的主要来源;它对消费水平和消费结构都有重要的影响,而消费实际上是劳动力再生产的过程,劳动力的再生产又对下一步生产具有重要影响;因此,薪酬水平的持续稳定提高对于推动生产或其他经济活动具有十分重要的意义;薪酬的这种两面性,决定了薪酬管理实际上就是对生产成本上不断降低薪酬支出与收入分配上不断提高薪酬水平的这一矛盾而作出的一种调节;①从企业方面看,薪酬具有以下功能:一是增值功能;薪酬既是企业购买劳动力的成本,也是用来交换劳动者活劳动的手段,同时还是一种对活劳动的投资,它能够给雇主带来预期大于成本的收益;这种收益的存在,为企业主雇佣劳动力、投资劳动力提供了动力机制;二是激励功能;薪酬是对劳动者和经营者工作绩效的一种评价,反映着其工作的数量和质量状况;因此,薪酬可以激励员工不断提高工作效率和工作积极性;三是协调功能;一方面薪酬额的变动,将组织的目标和管理者的意图传递给员工,协调员工与企业之间的关系,促使员工行为与企业目标相一致;另一方面,合理的薪酬差别和结构,能有效地调解雇员之间的矛盾,从而协调好人际关系;②从员工方面看,薪酬具有以下功能：一是劳动力再生产保障功能;员工通过劳动和服务行为换取薪酬,从而能满足本人及家庭的吃、穿、住、用等基本生活需求,进而实现着劳动力的再生产;二是价值实现功能;薪酬是企业对员工工作付出的一个评价,是对员工工作能力和水平的承认,也是对个人价值实现的回报,是晋升和成功的信号,它反映了员工在企业中的相对地位和作用,能使员工产生满足感和成就感,并进而激发出更大的工作热情;三是合理的薪酬能加强员工对企业的信任感,增强员工对预期风险的心理保障意识和安全感;③从社会方面看,薪酬对社会具有劳动力资源的再配置功能;人们一般都会愿意到薪酬较高的地区、部门和岗位工作,作为管理者可以利用薪酬差别可以引导人力资源的合理流向,促进人力资源的有效配置,实现人力资源开发和利用效率的最大化;另外,薪酬也调节着人们对职业和工种的评价,薪酬水平从某种程度上反映着该职业或工种的社会价值,从而调节着人们职业的愿望和就业的流向;薪酬历来都是一个倍受关注的课题,它不仅仅关系到每个人的切身利益,更是牵涉到每个组织,整个社会,乃至整个国家的社会经济发展;所以,薪酬也历来是国内外学者研究的重要课题;激励理论是薪酬管理理论的基础;激励是薪酬众多功能中最重要、最基本的功能之一;如何通过薪酬来激励员工的工作积极性和工作效率,是进行薪酬研究、设计和薪酬管理的核心内容;合理、公平和富有竞争力的薪酬是激励员工努力工作的最重要因素之一;合理、有效的薪酬管理机制与激励之间是一个良性的互动过程;有效的薪酬机制必然激励员工以更高的数量和质量完成工作任务,而更高数量和质量的工作也必然带来更高的薪酬;激励原本是一个心理学的概念,就其本质而言,它是表示某种动机所产生的原因,即发生某种行为的动机是如何产生的;例如,同样一个人,为何有时工作积极,有时却精神萎靡不振,无心做事,甚至消极怠工现在,把激励这个概念引入到管理实践中,就赋予了新的含义;也就是说激励是一种精神力量或状态,对员工起加强、激发和推动作用,并指导或引导员工行为指向组织的目标;因此,不仅要研究某种动机是如何产生的,关键更要研究如何促使被管理对象产生某种特定的动机,如何引导他们拿出自己的全部力量来为实现某一目标而努力;当今社会,激励已经越来越被许多管理者在实施指导与领导工作中被视为重要的方法,从而有效地结合人力,运用技术,达到统一全体员工的意志,又使个人心情舒畅,实现组织的目标;在对人的认识的基础上,许多学者对人的需求、行为进行了研究,但研究的目的都有一个是相同点,即:如何激发动机,如何分析需求,如何判定行为,通过人们需要的满足达到自己的基本目标,从而实现有效激励;目前国内外学者所公认的激励理论主要有:需求层次理论、双因素理论、公平理论、期望理论等;下面本文简单地对需求层次理论、期望理论作一个介绍;马斯洛提出了需要层次理论,认为人类的需要是以层次的形式出现的,由低级的需要开始逐级向上发展到高级的需要;马斯洛认为人们在社会生活中一般有五个层次的需要:生理需要、安全需要、社会需要、尊重需要、自我实现的需要;马斯洛还认为,当一种需要得到满足后,另一种更高层次的需要就会占据主导地位,个体的需要是逐层上升的;从激励的角度看,没有一种需要会得到完全满足,但只要其得到部分的满足个体就会转向追求其它方面的需要了;按照马斯洛的观点,如果希望激励某人,就必须了解此人目前所处的需要层次,然后着重满足这一层次或在此层次之上的需要;马斯洛的理论得到了普遍的认可,特别是得到了广大实践中的管理者的认可;这主要归功于该理论简单明了、易于理解、具有内在的逻辑性;其最大的用处在于它指出了每个人均有需要;身为主管人员,为了有效地激励下属,就必须要了解其下属需要满足的是什么;期望理论是美国心理学家弗鲁姆提出的;期望理论的基本观点是:人们在预期他们的行动将会有助于达到某个目标的情况下,才会被激励起来去做某些事情以达到目标;绩效是三大知觉的函数:期望、关联性和效价;从心理学的角度来考察,期望理论包含三种特定的心理联系:首先是努力付出与业绩联系,即指个人所感知的通过努力能够实现预期业绩日标的可能性;其次是业绩与薪酬的关系,它是个人对通过一定水平的努力能够取得预期薪酬的认定程度;最后是结果或薪酬的吸引力,表明实现预期结果或所获得的薪酬对个人来说重要性有多大;在国有企业改革的进程中,企业内部薪酬制度的改革一直是各级管理者普遍关注的热点;企业薪酬制度的改革贯穿于国有企业改革的全过程;虽然各级管理非常重视薪酬设计与薪酬制度的改革但是目前我国的绝大多数企业的薪酬制度还是面临着诸多的问题和不足,许多企业的员工对薪酬制度的满意度总是不高,企业的薪酬制度并没有能发挥出应有的激励作用,没有变成职工行为的规范;和其他国有企业一样;进行薪酬管理时,还没有充分地认识到企业的薪酬制度一定要支持和服务于企业的战略目标的重要性;在较大程度上存在着就薪酬论薪酬,把公平、合理地分配薪酬本身当成一种目的而不是关注什么样的薪酬制度会在企业改革与发展过程中有利于企业战略和人力资源战略的实现,没有从自身的总体战略和人力资源战略出发来改革和完善薪酬制度,并没有立足于企业的经营战略和人力资源战略,以劳动力市场为依据,最后形成企业的薪酬管理系统;企业在薪酬管理方面缺乏有经验的专业人力资源管理部门来对企业的中长期的发展战。
