人力资源是现代企业战略性资源,也是企业发展的关键因素,而薪酬管理作为人力资源管理的重要工作之一,有着更为突出的作用。企业员工的收入水平一直在提高,实现了企业发展和员工收入同步增长,但也造成了单位人工成本压力居高不下,而员工的薪酬期望值又逐年攀高。如何发挥薪酬的激励作用,并且有效控制人工成本的过快增长是我们面临的一个重要问题。 Human resources are the strategic resources of modern enterprises and also the key factors for the development of enterprises. Payroll management, as one of the important tasks of human resources management, has a more prominent role. The income level of employees has been rising, achieving the simultaneous growth of enterprise development and employee income, but also resulted in high pressure on unit labor costs, and the employee’s salary expectations are rising year by year. How to exert the incentive effect of remuneration and how to effectively control excessive growth of labor costs are an important issue we face.