企业如何设计年终奖？

donghongying 发表于 2010-1-12 14:53:00

<SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">更多内容请浏览成都道勤管理顾问服务有限公司：WWW.ACMCHN.COM
<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">今年员工对年终奖的关注，不在于是否会发年终奖，而是“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">变成了‘<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">不患寡而患不均’”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">，焦健所谓的“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">不均”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">，更多指的是是否公平恰当，“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">而如何体现‘<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">均’<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">，需要技巧”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">。<?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">年终奖通常分为两部分：年底双薪和业绩奖金。北京太和睿信企业管理顾问有限公司（简称：太和顾问）的资深顾问焦健表示，“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">年底双薪一般不受市场和经营业绩的影响，除非企业的确面临了很大问题。业绩奖金是与公司业绩直接挂钩的，主要根据公司的经营情况而定，会存在逆势上涨或者逆势下滑的情况。”<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">但是，2009<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">年宏观经济出人意料的跌宕起伏，让许多公司号不准2010<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">年的经济脉势，“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">在这种大环境下部分经营不错的企业，可能会把年终奖金多预留一部分，以备后面过冬使用”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">。在焦健看来，为了增强企业的抗风险能力，年终奖的发放不必一次完成，而是可以灵活处理。<o:p></o:p>
        2008<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">年年底，正逢金融危机爆发，不少企业纷纷削减开支，年终奖的“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">缩水”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">没有悬念。但“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">今年的情况则复杂得多”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">。在太和顾问的调研中，今年员工对年终奖的关注，不在于公是否会发年终奖，而是“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">变成了‘<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">不患寡而患不均’”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">，焦健所谓的“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">不均”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">，更多指的是是否公平恰当，“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">而如何体现‘<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">均’<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">，需要技巧”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">。<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">对此，北大方正集团有限公司（简称：方正）与上海华谊（集团）公司（简称：华谊）两家大型国企集团的选择是做岗位评估，力图更严谨地量化每个职位的工作量与重要程度，来体现薪酬分配的公平合理。<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">具体说来，“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">公司从四个方面对每个职位进行打分，包括影响力，沟通的需求，创新的要求以及专业知识要求等。这样一来职位的分量就出来了，职位多重就称出来了。”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">方正副总裁兼首席人才官谢克海如此表示。<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">而浙江的家电民企老板电器，在30<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">年的发展中形成了独特的年终奖“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">协商机制”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">。这家公司的年终奖需要经过很多管理层的研究讨论，最后由大家协商决定，其中一项重要的原则便是“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">各部门的平衡”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">。公司人力资源副总裁任富佳向记者表示，“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">比如研发部中某些员工的年收入增长了30<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">％，那么作为营销部中同级别的员工，也不可能升得太少，这其实是内部形成一致意见的过程。”<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">即便如此，“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">均”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">的度依然很难把握。任富佳说道，“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">我们每年都非常困惑，因为并没有科学的根据去判断单个员工究竟该拿多少奖金。但我们已有30<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">年的历史，大家已经形成一种（协商机制的）文化氛围。一旦破坏这种体系，就可能会打破这种平衡关系”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">。<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">麦考林公司的CFO<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">张磅有相同的感受，他坦言，“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">绝对的公平是不存在的，公司能做的，就是尽量减少评估考核的主观因素，用客观数据说话。”<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">那么，如何通过工具的设计，尽量减少评估考核中的主观因素，以期公司内部可以“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">黄发垂髫并怡然自得”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">？<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">如何设计年终奖？<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">有的公司根据年初设定目标的完成情况来兑现，有的则沿用三十年不变的老原则。不过，不管怎样设计薪酬，管理者都要让员工相信这种分配方式是公平合理的——<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">否则，再多的物质奖励只会适得其反。<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">以方正集团为例，方正员工可以拿多少年终奖，完全根据年初设定目标的完成情况来兑现。谢克海称，每个下属企业的老总会在年初签订目标责任书，责任书上则规定了一年的KPI<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">（关键绩效指标），“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">有的企业侧重利润，有的聚焦市场份额，有的以创新为导向，还有的关注应收应付，新产品占销售比重等等”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">，HR<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">年末再和战略部、财务部一起去考核。<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">据介绍，方正员工的收入分为A<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">（固定工资）、B<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">（年目标业绩奖金）、C<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">（超额利润奖金）和D<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">（特别奖金）。<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">其中，A<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">在平时就发放给员工，剩下的B<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">则根据年底考核的成绩发放，C<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">则是超额完成目标责任书中利润目标后的奖金。<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">谢克海表示，“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">对方正的员工来说，年初确定年目标收入，其中目标年终奖的权重高的可占年目标收入的50<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">％，而年底计算实得年终奖金时，因要考虑个人业绩实现系数与业绩实现系数，仅B<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">部分个人年终实得奖金可能就差别巨大，同一级别相差五六倍是常见的。而综合考虑C<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">和D<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">的部分差距就更大了。”<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">为确保所有员工真正关注本业务单元、本部门及本企业目标实现情况，方正使用了“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">个人业绩实现系数×<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">团队业绩实现系数=<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">年度个人奖金系数”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">的模式。谢克海认为这种做法也从根本上解决了很多企业平时提倡团队精神，而到计算报酬时只谈个人、不谈团队的做法。<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">在方正的这位首席人才官看来，这种模式真正体现了“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">资源向优秀人员倾斜”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">的激励原则。当然，“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">巨大差异”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">表达的信息不仅是年终奖金、更包含着巨大的认可。其一直强调“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">认可”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">两个字的价值，因为“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">认可”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">的激励作用通常远大于年终奖金，当然认可的方式有很多，“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">例如鼓励性谈话、业绩反馈、纳入后备人才库、轮岗、项目参与、有计划的安排培训等。”<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">无独有偶，华谊集团今年也将绩效目标作了进一步细化。原先，集团对二级公司的考核仅限一个总的销售数字，如今，集团开始将任务细化分配到二级公司和总部各部门，由大家“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">签字画押”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">，通过明晰权责来更有针对性地激励员工。<o:p></o:p>
        “<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">危机之后，我们要保证核心人员不受影响，不仅不受影响，薪酬还要完全市场化，”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">华谊集团总裁刘训峰称，“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">譬如一些技术专家，他们的奖金非但不能降，反而还要增加。否则，其他企业随时都会把他们挖走。”<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">刘训峰表示，“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">高级管理人员的工资只有市场水平的一半，一般性岗位员工的工资却远远高于市场平均水平。”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">这种体系造成的直接后果就是“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">高水准人才流不进来，基层员工流不出去”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">，眼下，华谊正从总部着手，逐步推进薪酬改革。<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">需要指出的是，不管怎样设计薪酬，管理者都要让员工相信这种分配方式是公平合理的——<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">否则，再多的物质奖励只会适得其反。眼下，不少HR<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">不惜增加人力物力，追求与众不同的激励策略与不断翻新的奖金计划，但如果员工认为不公平而带着消极情绪投入工作，薪酬激励的作用也就荡然无存。<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">对此，美世公司的咨询总监赵素娟建议，“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">薪酬资源倾斜时，HR<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">必须认识到倾斜不是单方面的，而是公司对员工的能力和业绩的认可和期望。换言之，这个员工需要付出更多精力，作出更多贡献，这样才能创造出内部公平性的氛围，也不会挫伤其他员工的工作热情。不少HR<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">是只知其然，不知其所以然。”<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">怎样备好“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">无米之炊”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">？<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">不发或少发年终奖，也许将影响着员工的士气。HR<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">主管们要想方设法地做好“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">无米之炊”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">，换言之，他们需要在物质奖励之外开发出更多软性的管理手段，在控制财务成本的基础上更好地激发员工的敬业度和忠诚度。<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">根据美世咨询的调研，50<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">％以上的公司表示会发2009<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">年的年终奖，有4<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">％的公司表示不发。<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">虽然只有五成企业明确表示会发放年终奖，但一些带有“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">回暖”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">标签的行业，核心员工也许能获得比往年更多的奖励。<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">焦健表示，地产和金融这两个受宏观经济影响较大的行业，上半年的薪酬大幅回落。但由于行业表现在下半年逐渐转好，因此这两个行业的公司，将考虑以多发年终奖的方式，来对核心人才进行激励。<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">不知道员工对这种“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">补偿”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">的做法是否领情，但根据调查，年终奖的数额发放得当，倒是挽留那些有跳槽心思的员工的“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">感情牌”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">。<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">不过，在刘训峰看来，年终奖不过是留住核心人才的其中一种手段，吸引人才的关键还在于企业的管理——<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">企业首先要有一个明确的战略愿景，业务也要相应梳理清晰，这样才能使员工认同公司的前景。<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">在清晰的愿景之上，管理者就需要将人才激励与战略目标紧密地匹配起来，通过薪酬体系来推动公司的战略主张。<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">经济完全复苏尚需时日，各行业回暖的速度也参差不齐。眼下，仍有不少公司在危机的边缘挣扎。对HR<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">们来说，在停发或少发年终奖之后，让员工积极地投入工作似乎成了一项艰巨的任务。这时，HR<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">主管就要想方设法备好“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">无米之炊”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">，换言之，他们需要在物质奖励之外开发出更多软性的管理手段，在控制财务成本的基础上更好地激发员工的敬业度和忠诚度。<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">在太和顾问做的敬业度调查里，有五个维度可以影响员工的敬业度。从图表可见，薪酬福利并不是决定着员工是否敬业的关键因素。员工更关心自己的工作环境与工作职责的分配是否合理。但如何针对不同岗位的员工的需求，来给予相应的支持，是人力资源部门需要关注的事情。<o:p></o:p>
        “<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">打个比方，对一般员工来说，薪酬福利可能是他最大的驱动因素，如果公司能解决他的薪酬，就能把他的敬业度提高很多。而对中层管理人员来说，公司能不能充分授权或许就是影响他敬业度的关键因素。此外，对一些高层而言，老板的领导力及对他们的信任，对他们来说驱动最大。从这个角度看，公司应该在哪些方面下功夫，要具体分析企业文化，并诊断员工处于什么状态。”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">赵素娟指出。<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">不久前，睿仕管理顾问公司在全球作的员工敬业度调研也证实了这一观点。睿仕分析了91<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">个可能影响敬业度的因素，最终发现“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">对员工核心价值观的个人承诺”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">是提高敬业度的最主要动力。排名前三的因素还包括了“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">以公司产品和服务为荣”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">，及“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">相信员工的观点会受到重视”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">。<o:p></o:p>
        <SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">平时的功夫下足了，年终的那笔奖金不过是整个系统里的一部分，并不会对公司士气和员工的敬业度，产生直接的冲击。“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">薪酬只是最量化最表象化的指标之一，”<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">焦健表示，“<SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 宋体; FONT-SIZE: 12pt; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">做好薪酬结构、考核的调整，以及找到员工诉求，并解决员工诉求，才是更为长期而重要的事情。”<o:p></o:p>
<SPAN style="FONT-FAMILY: 宋体; mso-ascii-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 宋体; mso-fareast-theme-font: minor-fareast; mso-hansi-font-family: Calibri; mso-hansi-theme-font: minor-latin">更多内容请浏览成都道勤管理顾问服务有限公司：WWW.ACMCHN.COM

jufeifly 发表于 2010-1-14 10:05:00

回复 1F donghongying 的帖子

到年终了，大家都很期待年终奖的到来，年终奖的设计成了难题，真正的公正公平是不可能达到的，但愿不过于偏失就行了

yinsedianbo 发表于 2010-1-14 13:45:00

回复：企业如何设计年终奖？

有大型企业的奖金方案吗

clhua 发表于 2010-1-14 21:00:00

回复：企业如何设计年终奖？

“ 根据美世咨询的调研，50％以上的公司表示会发2009年的年终奖，有4％的公司表示不发。”

要是都能发年终奖就好了！

kevinzxy 发表于 2010-8-20 11:24:57

有年终奖的具体方案做参考吗

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