某房地产公司薪酬设计方案
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 63.25pt; LINE-HEIGHT: 150%; mso-char-indent-count: 5.5"><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">采用简单的结构化访谈问卷与测评量表,通过</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">H</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">置地公司的调查,总结提出了民营房地产开发企业薪酬方案设计的三条原则。在此基础上结合我国房地产行业发展现状及</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">H</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">置地公司具体情况,对其薪酬方案设计进行了个案性的探讨。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> </FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">随着国家一系列宏观调控政策的出台,民营房地产开发企业赢利模式必然从基于权力寻租获取土地和粗放式经营获取高额利润,逐步向靠实力竞标获取土地、靠科学管理来获取合理利润转变。对民营房地产开发企业来说,通过科学、合理的薪酬方案设计,最大程度地激发并保留每一位员工工作的积极性、主动性及创造性,乃是其获得核心竞争力的最主要手段之一。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> </FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">目前国内专门研究薪酬方案设计的文献大多采用思辨方法,从理论上对相关研究对象的薪酬方案进行探索,由于缺乏个案性实证检验,这些成果对薪酬方案设计的指导作用较为有限。所以,对薪酬方案设计进行个案性探讨具有较强的指导意义。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> </FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">一、案例研究背景</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> </FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">(一)</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">H</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">置地公司简介</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> </FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">北京</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">H</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">置地公司成立于</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">2001</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">年</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">3</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">月,是一家专注房地产开发的民营企业。公司成立以来,先后在北京、天津、重庆、贵阳等地开发了多个房地产项目,累计竣工面积约</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">300</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">万平方米,在建及待开发面积</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">200</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">多万平方米,是一家很有代表性的中型民营房地产开发企业。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> H</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">置地公司组织层级分为一级部门和二级部门。一级部门指公司总部各职能中心及各地方城市公司;二级部门是指各一级部门下属各职能及操作部门。如城市公司为一级部门,而城市公司下设的工程管理中心等部门为二级部门。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> </FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">(二)</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">H</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">置地公司薪酬现状及存在问题</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> </FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">近年来,随着公司规模的不断扩大及行业竞争的日益加剧,公司一直沿用的谈判制薪酬方案的弊端日益显现,主要表现在如下几个方面:</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> 1.</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">薪酬方案的不透明性严重影响了关键岗位人才的引进与保留。谈判制薪酬方案不透明,因而很不规范。很多专业人员对这种“密室交易”的不规范管理模式并不接受,这导致公司发展急需的城市公司总经理等高级专门人才难以引进,不少岗位长期空缺,大大影响了公司的运作效率。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> 2.</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">年终奖发放额度逐年攀升,但激励效果日趋递减。由于年终奖的发放没有具体的绩效依据,可变薪酬与年度绩效之间本应具有的杠杆作用与激励效用并未得到应有体现。公高管与部门年终奖发放额度,均由董事长一人拍脑袋决定。虽然年终奖人均水平逐年大幅递增,但激励效果日渐衰减。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> 3.</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">基本薪酬的内部公平性普遍受到质疑。大部分员工基本薪酬多年不变,少部分员工不定期有所增长,个别员工增长过快。由于缺乏明朗化的绩效评价体系与薪酬制度体系作为支撑,基本薪酬的内部公平性受到员工的普遍质疑,大大影响了员工工作积极性及主动性。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> </FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">在这样的背景下,应</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">H</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">置地公司董事长的邀请,我们对公司薪酬现状进行了全面调查并设计了符合其产业特色及公司发展阶段的薪酬方案。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> </FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">二、调查方法与数据分析</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> </FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">本研究采用多对一结构化访谈与全员匿名问卷抽样调查相结合的方法来获取相关实证数据。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> </FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">(一)多对一面对面结构化访谈及编码</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> 2008</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">年</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">1</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">月,我们利用</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">H</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">置地公司在天津召开年会期间,对出席本次会议的</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">23</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">位一级部门正副职(本研究定义为高层管理者,简称高管)进行了多对一的结构化访谈。访谈内容主要包括高管的薪酬满意度、内部公平性及外部竞争力的自我感知及权力与资源配置、高管激励模式等几个方面。访谈结束后,由各访谈小组对访谈记录逐一进行编码并独立校对,最后经课题组全体人员共同提炼,结论如下:</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> 1.</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">薪酬满意度。受访者中有</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">65%</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">的人表示基本满意,</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">4%</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">明确表示不满意,</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">31%</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">表示说不清楚。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> 2.</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">薪酬外部竞争力。总部职能部门高管普遍认为公司薪酬具有一定的市场竞争力,而城市公司高管的看法则相反,呈现出明显的集群分歧。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> 3.</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">薪酬内部公平性。认为基本公平与不太公平者各约占</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">50%</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">,个体差异很大且无明显规律可寻。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> 4.</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">高管权力及资源配置。受访者普遍反映,公司目前没有赋予他们足够的资源和权力去促进下属工作的积极性、主动性及创造性。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> 5.</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">高管的长期激励。受访者普遍认为,公司薪酬方案中对高管的长期激励在功能上是缺失的。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> </FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">(二)全员匿名问卷抽样调查及结果分析</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> </FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">匿名问卷包括薪酬外部竞争力、内部公平性、个人公平感、薪酬理解度等四个采用自陈式</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">Likert5</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">级量表调查的薪酬自我感知维度,以及一个薪酬支付要素(岗位职责、个人能力、个人绩效、部门绩效、公司绩效、物价水平、学历水平、个人资历、其他因素)偏好排序题。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> </FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">匿名调查问卷在</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">H</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">置地公司员工代表大会上共发放</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">190</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">份,回收有效问卷</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">172</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">份。其中,高层管理者</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">20</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">人,中基层管理者</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">73</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">人(中层</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">23</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">人,基层</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">50</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">人,为统计方便本文并称为中层管理者,下同),基层员工</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">79</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">人。有效问卷经</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">SPSS</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">统计软件处理后,得到了各级员工对薪酬现状的自我感知及薪酬支付要素偏好如下:</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> 1.</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">薪酬现状的自我感知</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> </FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">薪酬现状自我感知是员工对个人薪酬现状的综合感受,包括薪酬理解度、外部竞争力、内部公平感、个人公平感四个维度。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> </FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">(</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">1</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">)薪酬理解度。从数据中得出,中层管理者薪酬理解度的得分(</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">2.7</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">)低于高层管理者与基层员工(</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">3.0</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">),说明公司中层管理者最不清楚自己薪酬支付的标准及原则。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> </FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">(</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">2</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">)薪酬外部竞争力。高层管理者的评分(</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">3.6</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">)高于中层管理者(</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">3.26</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">)及基层员工(</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">3.22</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">),说明公司员工层级越高,薪酬越具外部竞争力。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> </FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">(</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">3</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">)薪酬内部公平感。高、中、基层员工的评分分别为</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">2.85</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">、</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">3.11</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">、</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">3.16</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">,说明公司员工层级越高,对公司薪酬内部公平性的评价越低。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> </FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">(</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">4</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">)薪酬个人公平感。中层管理者评价(</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">3.72</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">)明显高于高层管理者(</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">3.15</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">)和基层员工(</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">3.06</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">),说明公司中层管理者自我感觉最公平,高层管理者次之,基层员工最低。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> 2.</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">薪酬支付要素偏好分析</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> </FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">对不同层级员工支付要素偏好进行第一因子、第二因子、第三因子排序,在此基础上,对第一因子按序次分别赋予</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">9</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">、</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">8</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">、</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">7</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">分,第二因子按序次分别赋予</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">6</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">、</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">5</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">、</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">4</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">分,第三因子按序次分别赋予</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">3</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">、</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">2</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">、</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">1</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">分,则可得公司不同层级员工薪酬支付要素偏好排序。</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><BR><FONT face="Times New Roman"> H</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">置地公司高层管理者薪酬支付要素偏好依序为:个人能力(</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">11</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">分)、岗位职责(</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">9.5</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">分)和公司绩效(</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">8.5</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">分)、部门绩效与个人绩效(同为</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">8</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">分),贡献率为</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">100%</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">。中层管理者薪酬支付要素偏好依序为:个人能力(</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">14</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">分)、个人绩效(</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">14</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">分)和岗位职责(</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">11</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">分),</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">3</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">项合计贡献率为</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">86%</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">。基层员工薪酬支付要素偏好依序为:岗位职责(</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">16</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">分)、个人能力(</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">14</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">分)和物价水平(</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">8</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">分),</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">3</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">项合计贡献率为</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">85%</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">。由此看来,</SPAN><SPAN lang=EN-US style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%"><FONT face="Times New Roman">H</FONT></SPAN><SPAN style="FONT-SIZE: 11.5pt; COLOR: black; LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">置地公司全体员工都认为岗位职责与个人能力是其薪酬方案设计的最基础要素。有所不同的是,高层管理者认为还应在公司绩效、部门绩效与个人绩效之间取得恰当平衡,并以此作为薪酬支付一个重要因素;中层管理者认为还要充分考虑个人绩效,而基层员工则认为物价因素也是薪酬方案设计中需考虑的因素。(</SPAN></P> {:5_248:}貌似没写全呢? 没啥参考意义 还比较好的哟。。。。。。
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