本文针对企业并购人力资源整合过程中普遍存在的问题,通过分析年功工资的特点,提出隐性贡献的概念,分析指出隐性贡献是员工年功工资的计算依据,并列举、分析四类隐性贡献的特点及其补偿方法,为正确认识员工的隐性贡献和设计年功工资有效进行人力资源并购整合提供了方法论。 This article aims at the ubiquitous problems in the process of M & A’s human resources integration. By analyzing the characteristics of the annual work salary, this paper puts forward the concept of implicit contribution. It points out that the implicit contribution is the basis for calculating the annual work salaries of employees. The characteristics of sexual contributions and their compensation methods provide a methodology for correctly understanding the implicit contributions of employees and designing the effective annual salary for mergers and acquisitions of human resources.