工商管理专业企业薪酬管理中英文对照外文翻译文献
工资制度中英文对照外文翻译文献
工资制度中英文对照外文翻译文献工资制度中英文对照外文翻译文献(文档含英文原文和中文翻译)Management Style and FairPaymentTom HusbandThis article discusses the relationship between management style within a firm and the procedures used to determine internal wage and salary differentials. At a time when management styles are apparently becoming less authoritarian and paternalistic in favour of greater worker participation there is obviously a danger of firms using payment techniques which are inappropriate to the current management/worker relationship. Some simple models of workers and organization are used to identify four broad styles of management. These styles are then related to the job evaluation and performance rating techniques in common use in British industry today. Some general conclusions are drawn concerning future trends in payment to suit management style.IntroductionProblems of internal pay structuring have always been of keen interest to both managers and students of British industry. In recent years however the setting of rational and fair pay differentials has taken on a particular significance. Our social andmanagerial attitudes to criteria for reward are changing fast. The whole question of pay relativities is now seen to be central to the establishment of a just industrial society. Within individual firms managers and employees are questioning the traditional approaches to work structuring and wage payment. There is adistinct move from both sides of industry towards a greater degree of employee consultation and participation in the running of the firm. This trend has brought with it fresh approaches to the analysis of work and the determination of equitable wage and salary differentials.A great many British companies have already applied themselves to solving the dynamic problems of work analysis and reward. The majority are probably only now deciding how best to approach these same problems. It is fair to say that a great deal of confusion and even controversy surrounds the issues involved. In the last decade managers have been deluged with new techniques of pay administration.All of these techniques are valid when applied under appropriate conditions. The dilemma which has faced managers is to know which of the techniques is relevant to the solution of their particular problems. There have been many sad cases of mismatch between technique and situation.Managers need an overall company strategy for work analysis and pay. The integration of techniques into a total package of wage and salary administration must reflect the management style employed in the company, as well as recognize the many constraints put on managerial control.Many companies are now facing up to situations where management styles are altering and technological and other influences are changing fast. The company pay strategy has to mirror these changes if it is to remain effective.Ideally the internal payment structure should reflect the organization structure (and hence the structure of responsibility carried across job hierarchy). However there is no single ideal structure of organization and consequently there can be nosingle ideal structure of pay. Each firm has a range of needs which are met or partially met by the measures taken by management. We can begin the argument by examining the management styles associated with the needs of the employee/ manager relationships - the so-called 'psychological contract'.Management Styles and the Psychological ContractObviously the management style used in fulfilling the psychological contract reflects the way in which managers in the company expect employees to behave. Some managerial teams expect their employees to simply have what is known as a 'calculative' involvement with the company. They are expected to do what is required by the goal-setters (the management team) and no more. The contract is fulfilled by paying sufficient wages or salaries to motivate the employees to meet the goals set by the managers. Many small family firms operate this management style and there are possibly a great many large companies too. It is convenient to label this type of management view of the organization as 'goal oriented'. In the extreme such managers might perceive only a single goal (profit ratio, market share, etc) without requiring the employees to have any identification or 'moral involvement' with that goal. A totallydifferent conceptual model of the organization allows for the achievement of a whole range of needs24 Personnel Review Vol 4 Number 4 Autumn 1975by the organization. Managers who conceive of their companies in this fashion see the need for balancing the 'system' of needs. Employees (and especially other, junior managers) are perceived as people whose actions should influence the entire organization not just their own department or subsystem of, for example, production control or purchasing or marketing, etc. Theview held here is that it is no good to have nine tenths of the company's needs being met and the other tenth ignored. It is a 'systems' approach and is a model which is apparent in the management philosophy of our larger and more progressive industrial companies.Between these two polar models of organization there is obviously scope for many other concepts. A pluralistic model, for example would allow for different constituent parts of the organization to have their own separate goals.The models that managers hold of men as distinct from the goals of the company are described in a massive literature of organizational psychology. It is possible in this area also to establish extreme, polar concepts. One extreme would be the assumption that man is a 'rational-economic' animal. Because of this a manager holding such a view might use McGregor's well-known Theory X approach to his subordinate. McGregor1 points out that 'rational-economic' man assumptions imply that man is lazy by nature and is motivated primarily by financial incentives. The employee is seen to need direction and control so that he will work towards the organization's goals. He is seen to be unambitious and reluctant to take responsibility. The assumptions associated with Theory X are, of course, built into the foundations of the Classical organization theories. The employee, in short, is seen to react to his environment.The model of man seen to be at the opposite from the reactive, Theory X man is McGregor's Theory Y approach. Assumptions on which Theory Y are based include the fact that most men do not dislike work, they seek a challenge from the work environment and in fact welcome the opportunity to achieve a 'moral' involvement with the organization. Underappropriate conditions the employee, says Theory Y, will seek out responsibility and is capable of imagination, ingenuity and creativity.There have been several attempts to classify the various models of man and organization, a notable example being the typology developed by Etzioni2. For the purpose of this present discussion, however, the simple model constructed by Limerick3 to show the type of management style implied by management's assumptions about men and organization seems appropriate. The model takes the form of the matrix shown in Figure 1 below: Reactive Man Self-Active ManGoal Organization AuthoritarianManagementConsultativeManagementSystem Organization PaternalisticManagementParticipativeManagementFigure 1 The Limerick Matrix of Management StylesThe matrix suggests that if management holds Theory X (reactive man) assumptions and sees the organization as being single goal orientated, the style implied is authoritarian. At the other extreme, should the assumptions be of Theory Y nature and the organization be seen as systems orientated, the model implies that the strategy is participative. It must be borne in mind, of course, that this classification represents pure types of organization which probably do not exist as such in practice. It is meant to be a relative model which shows only the extreme assumptions and implied strategies. It is, however, veryimportant to be able to put the problem of differing styles into some perspective.Equitable PaymentThe four styles of management proposed in the model can be considered with special reference to problems of equitable payment. Authoritarian management is typified by the proposals of the Classical management theorists (eg Fayol,Urwick, Gulick). The organization is managed along the universal principles of planning, organizing, motivating and controlling and the structure is pyramidal with great emphasis on line authority. There is rigid specialization and departmentalization. Participation by non-management in meeting the organization's goal is severely restricted.In paternalistic management the systems needs of the organization must be met by those employees who are not seen to be reactive. Thus, for example, some large, sophisticated industrial organizations typically perceive themselves to have 'systems' of needs, the non-managers and even junior management are seen as reactive while the senior management team is often assumed to consist of self-active men. Here the senior managers assume that they have to meet their subordinates' needs for them; say by providing preferential pension schemes and welfare benefits and cheap canteens, sometimes with little consultation with the employees involved.A paternalistic organization is also typified by a pyramidal structure and an emphasis on line authority. Paternalism is improved over the authoritarian strategy in that employees are often allowed to present alternatives for action in non-task activities. Many British concerns are run on clearly paternalistic lines. There are several well-known, large organizations (typicallythe major employers in their respective communities) which adopt a 'cradle to grave', protective attitude to their employees. In the past such firms tended to discourage trade union representation believing that a company union or association could better meet the needs of their workpeople.In a paternalistic company one would expect the pay level for shop floor and clerical workers to be relatively low, the employees being compensated by superiorwelfare benefits and greater job security in general. In an authoritarian firm the pay levels in the lower job grades could be expected to be slightly higher (for the same economic and technological conditions) than in the paternalistic company. In fact, however, some of the larger well established paternalistic concerns often have a reputation for paying basic wages and salaries above the norm.A consultative management strategy implies that man is seen as self-active but requires to be directed so that his needs are integrated with the goal of the organization. The manager's functions are, as in the authoritarian strategy, to plan, organize, motivate and control but in this case the process is carried out in such a way that maximum autonomy for employees is allowed without endangering the goal of the organization. The strategy implies a pyramidal structure with only a limited recognition of the non-managers' right to be heard. Participation is allowed to the extent that employees can present alternatives for action in task activities. The style of management is man-to-man but the strategy is also characterized by the use of joint consultative conferences and the like.Participative management assumes that self-active man will make a responsible contribution to the achievement of thesystem's needs. The manager's function is to act as a monitor of the system needs and to create conditions in which they can be met. This strategy implies a fluid, 'organic' structure and recognizes both formal, line authority and the authority of non-executives as a result of their personal expertise. Group work is encouraged and, in participating, employees are allowed to present and evaluate alternative courses of action.In the consultative and participative strategies, then, employees are encouraged to view the organization as a unitary system. Because of this, one would expect to find the pay of low level jobs being compared, formally, to that of the higher-level jobs. In short, one could expect an approach to an all-company job evaluated pay structure since employees are concerned more with the company as a whole compared with their counterparts in companies managed by the first two strategies outlined above. Participation and PaymentThere appears to be some movement towards greater involvement of all employees in the management of British firms. The mood of the day suggests that authoritarian management is fast becoming unacceptable to employees and that even paternalism is unwelcome.At least one large British corporation has developed work designs which eliminate the need for the traditional foreman.The workers operate in teams which decide, for themselves,on the allocation of work duties, shift rota details, holiday arrangement details and the like. More importantly the workers participate, in the true sense, in writing the team's job description and consequent pay grade. Obviously this type of job design and organizational thinking greatly affects a company's philosophy of work and reward. If the apparent trend towards greaterparticipation continues we can therefore expect to see a greater emphasis on the workers' 'knowledge' authority. The managerial style used by a company is clearly important in deciding the most appropriate forms of work analysis and reward. It is obviously wrong for a companywhich is, say, essentially paternalistic to install pay systems which depend on true participation for their effectiveness. Yet this is not at all unusual.If there really is a strong move towards consultative and participative management styles across British industry what are the implications for payment techniques in the future? Managers usually apply two types of technique - one, job evaluation, to provide a ranking of job value in terms of basic wages or salaries and, two, merit rating (or performance appraisal, or incentive systems) to provide a means of rewarding individual employee effort and achievement.Job evaluation techniques which yield a single, company-wide payment structure would seem to offer promise within participative firms. Two fairly recent ideas fit the specification ideally. Elliott Jaques' widely discussed time span of discretion system developed in his famous Glacier Project suggests that all jobs at all levels within a firm can be evaluated and rewarded in terms of a single criterion. That criterion is the responsibility carried by the employee in his job and is measured in terms of the time he has to wait to find if his tasks or decisions have been effective. The longer the time span the greater the responsibility and the higher the reward. In addition Jaques has found that when time span values are plotted against the corresponding 'felt fair' wages or salaries a specific distribution exists. Thus he can analyse all jobs in the company in terms of the time spanmechanism and produce a payment structure which relates, on one graph, the pay of the labourer and copy typist gto that for the sales manager and managing director. The time span approach has not so far been widely implemented for job evaluation purposes (although it is a well recognized and valuable approach in other areas such as management development). Is it likely to become more popular? If the trend in management style is towards more participation the answer must surely be no. Because the evaluation criterion (time span) and the pay distribution are so well defined and specified it is extremely difficult to see how employees can participate in its implementation. Employees are forced to accept that the company 'knows best' (paternalism implied) or that the company has the right to enforce the system of its choice (autocracy implied).A second, and superficially similar proposal, comes from Paterson whose decision band technique of job evaluation and payment structure is currently being widely discussed. Paterson's sole criterion of job value is the hierarchical level of decision-making required by the job. The higher the decision level (policy-making as against routine, procedural decisions) the greater the responsibility implied and the higher the reward. The decision band method is applied to all jobs in the company and provides a specific shape of payroll distribution. (When wages and salaries for the jobs are plotted on a log scale against their decision levels a straight line should be achieved. Paterson argues that this exponential relationship is a necessity for internal payment equity.) Again, as in Jaques' proposals, there appears to be too much predetermination to allow for much employee participation in applying the scheme. However Paterson is muchless rigid in his approach and accepts that certain job factors have to be bargained and paid for in addition to the payment levels established by decision band grading. The fact that Paterson's method is now in use in several British firms and is about to be applied to all jobs within the Danish civil service implies its acceptability. The method probably will be used considerably in future since, although the decision level framework is inflexible, the analysis of jobs emphasizes the 'knowledge' authority of the employee to a very considerable extent. In short the system puts high value on information and advice for decisionmaking as well as the decision-making itself. It must be said however that, in itself, the decision band approach is unlikely to be widely applied as a job evaluation technique within craft union job families. The great attraction of the method is the provision of a payment structure and evaluation framework which can be used as a valuable guide in bargaining and consultation situations.The conventional methods of job evaluation can be applied in an autocratic or democratic fashion by management. The hybrid forms of job evaluation, developed by firms of consultants,which tend to make use of the most relevant aspects of a number of separate schemes possibly hold the greatest promise for participative firms. By allowing as many employees as is feasible to participate in the ranking and grading of jobs, management can develop a genuinely acceptable profile of the job values. The snag with conventional and hybrid schemes is that they provide separate payment structures for separate job families. A system such as the decision band method is then required to knit the component pay structures into a company-wide whole.In payment for individual performance the greatest emphasis seems to lie, still, on incentive schemes for manual workers. In the orthodox incentive system management control depends heavily on stop watch time standards. Employees are inclined to be seen as having the 'calculative involvement' noted earlier in the goal oriented philosophy. In moving from an individual incentive system to measured daywork the workers are seen to be less reactive and more self-active.26 Personnel Review Vol 4 Number 4 Autumn 1975They are consulted with a view to improving methods and production planning. In the plant-wide bonus schemes (such as the Scanlon or the Rucker Plans) the employees are seen to have a 'moral involvement' with the company's total objectives. To achieve this degree of involvement often requires that the employees gain access to information which has been considered to be traditionally for management eyes only. It calls, in fact, for true participation.Thus the orthodox piecework systems tend to fit best with an authoritarian management style; measured daywork with a consultative style; plant wide schemes with participation. Where do the paternalistic companies fit? Typically they employ merit rating systems which assess (through the supervisor's rating) how well the employee matches the company norms in terms, typically, of quality and quantity of work, initiative, team spirit and timekeeping.The appraisal of managers' performances has recently been seen to be appropriately tackled by the Management-by- Objectives approach. This calls for a considerable degree of participation or at least consultation in agreeing with a subordinate manager what constitutes realistic future targets forhim to achieve. On the face of it this type of approach appears to have continuing promise for the future. There are some mechanical problems often associated with applying MBO but its participative forward-looking basis is surely appropriate.We come to the view then that as firms change their management styles from authoritarian/paternalistic to consultative/ participative they must review the nature of their payment strategies. Hopefully the management style will match the mood of the firm's employees and, in turn, be reflected in the determination of an equitable payment structure. It is obviously wrong to apply techniques, however sophisticated, which will call for a management style which does not exist in the company. Equally it is just as wrong to persevere with techniques which were right for the management style and the mood of the employees ten years ago but inappropriate today.If the trend towards consultation and participation does gather force we can expect to see job evaluation in terms of the hybrid type with maximum employee participation in its implementation. We can also expect a move towards a single company-wide payment structure using a system such as Paterson's decision band framework to integrate the separate job family structures. The trend towards measured daywork and plant-wide incentives should also gather force. Executives can expect to have their performances appraised more and more by an MBO type of system (although the details may vary from the current MBO models).We must not be too sure however that there will be a rush away from authoritarian/paternalistic styles. People in industry, as in all walks of life, are resistant to change. The managers who are most important in making participative payment strategiesoperational are those in the middle levels. Unfortunately, many such managers do not or cannot accept the validity of worker participation and would, consequently, be unable to apply the newer schemes successfully. However it is difficult to see the trend being resisted in the long run. We should be ready for it and plan payment strategies accordingly. It is too important an issue to ignore.管理风格和公正的工资制度约翰本文主要涉及在固定范围内公司的管理风格和确定内部工资差别的程序的关系。
薪酬管理外文文献翻译
The existence of an agency problem in a corporation due to the separation of ownership and control has been widely studied in literatures. This paper examines the effects of management compensation schemes on corporate investment decisions. This paper is significant because it helps to understand the relationship between them. This understandings allow the design of an optimal management compensation scheme to induce the manager to act towards the goals and best interests of the company. Grossman and Hart (1983) investigate the principal agency problem. Since the actions of the agent are unobservable and the first best course of actions can not be achieved, Grossman and Hart show that optimal management compensation scheme should be adopted to induce the manager to choose the second best course of actions. Besides management compensation schemes, other means to alleviate the agency problems are also explored. Fama and Jensen (1983) suggest two ways for reducing the agency problem: competitive market mechanisms and direct contractual provisions. Manne (1965) argues that a market mechanism such as the threat of a takeover provided by the market can be used for corporate control. "Ex-post settling up" by the managerial labour market can also discipline managers and induce them to pursue the interests of shareholders. Fama (1980) shows that if managerial labour markets function properly, and if the deviation of the firm's actual performance from stockholders' optimum is settled up in managers' compensation, then the agency cost will be fully borne by the agent (manager).The theoretical arguments of Jensen and Meckling (1976) and Haugen and Senbet (1981), and empirical evidence of Amihud andLev (1981), Walking and Long (1984), Agrawal and Mandelker (1985), andBenston (1985), among others, suggest that managers' holding of common stock and stock options have an important effect on managerial incentives. For example, Benston finds that changes in the value of managers' stock holdings are larger than their annual employment income. Agrawal and Mandelker find that executive security holdings have a role in reducing agency problems. This implies that the share holdings and stock options of the managers are likely to affect the corporate investment decisions. A typical management scheme consists of flat salary, bonus payment and stock options. However, the studies, so far, only provide links between the stock options and corporate investment decisions. There are few evidences that the compensation schemes may have impacts on the corporate investment decisions. This paper aims to provide a theoretical framework to study the effects of management compensation schemes on the corporate investment decisions. Assuming that the compensation schemes consist of flat salary, bonus payment, and stock options, I first examine the effects of alternative compensation schemeson corporate investment decisions under all-equity financing. Secondly, I examine the issue in a setting where a firm relies on debt financing. Briefly speaking, the findings are consistent with Amihud and Lev's results. Managers who have high shareholdings and rewarded by intensive profit sharing ratio tend to underinvest.However, the underinvestment problem can be mitigated by increasing the financial leverage. The remainder of this paper is organised as follows. Section II presents the model. Section HI discusses the managerial incentives under all-equity financing. Section IV examines the managerial incentives under debt financing. Section V discusses the empirical implications and presents the conclusions of the study.I consider a three-date two-period model. At time t0, a firm is established and goes public. There are now two kinds of owners in the firm, namely, the controlling shareholder and the atomistic shareholders. The proceeds from initial public offering are invested in some risky assets which generate an intermediate earnings, I, at t,. At the beginning, the firm also decides its financial structure. A manager is also hired to operate the firm at this time. The manager is entitled to hold a fraction of the firm's common stocks and stock options, a (where 0<a<l), at the beginning of the first period. At time t,, the firm receives intermediate earnings, denoted by I, from the initial asset. At the same time, a new project investment is available to the firm. For simplicity, the model assumes that the firm needs all the intermediate earnings, I, to invest in the new project. If the project is accepted at t,, it produces a stochastic earnings Y in t2, such that Y={I+X, I-X}, with Prob[Y=I+X] = p and Prob[Y=I-X] = 1-p, respectively. The probability, p, is a uniform density function with an interval ranged from 0 to 1. Initially, the model also assumes that the net earnings, X, is less than initial investment, I. This assumption is reasonable since most of the investment can not earn a more than 100% rate of return. Later, this assumption is relaxed to investigate the effect of the extraordinarily profitable investment on the results. For simplicity, It is also assumed that there is no time value for the money and no dividend will be paid before t2. If the project is rejected at t,, the intermediate earnings, I, will be kept in the firm and its value at t2 will be equal to I. Effects of Management Compensation Schemes on Corporate Investment Decision Overinvestment versus UnderinvestmentA risk neutral investor should invest in a new project if it generates a positiexpected payoff. If the payoff is normally or symmetrically distributed, tinvestor should invest whenever the probability of making a positive earninggreater than 0.5. The minimum level of probability for making an investment the neutral investor is known as the cut-off probability. The project will generzero expected payoff at a cut-off probability. If the investor invests only in tprojects with the cut-off probability greater than 0.5, then the investor tendsinvest in the less risky projects and this is known as the underinvestment. Ifinvestor invests the projects with a cut-off probability less than 0.5, then tinvestor tends to invest in more risky projects and this is known as thoverinvestment. In the paper, it is assumed that the atomistic shareholders risk neutral, the manager and controlling shareholder are risk averse.It has been argued that risk-reduction activities are considered as managerial perquisites in the context of the agency cost model. Managers tend to engage in these risk-reduction activities to decrease their largely undiversifiable "employment risk" (Amihud and Lev 1981). The finding in this paper is consistent with Amihud and Lev's empirical result. Managers tend to underinvest when they have higher shareholdings and larger profit sharing percentage. This result is independent of the level of debt financing. Although the paper can not predict the manager's action when he has a large profit sharing percentage and the profit cashflow has high variance (X > I), it shows that the manager with high shareholding will underinvest in the project. This is inconsistent with the best interests of the atomistic shareholders. However, the underinvestment problem can be mitigated by increasing the financial leverage.The results and findings in this paper provides several testable hypotheses forfuture research. If the managers underinvest in the projects, the company willunderperform in long run. Thus the earnings can be used as a proxy forunderinvestment, and a negative relationship between earningsandmanagement shareholdings, stock options or profit sharing ratio is expected.As the underinvestment problem can be alleviated by increasing the financialleverage, a positive relationship between earnings and financial leverage isexpected.在一个公司由于所有权和控制权的分离的代理问题存在的文献中得到了广泛的研究。
薪酬管理英文文献翻译及参考文献-英语论文
薪酬管理英文文献翻译及参考文献-英语论文薪酬管理英文文献翻译及参考文献-英语论文薪酬管理英文文献翻译及参考文献-英语论文薪酬管理英文文献翻译及参考文献目录 1 薪酬管理的涵义及其影响因素..................................................................1 1.1 薪酬与薪酬管理的内涵 (1)1.2 薪酬管理的影响因素 (1)2 薪酬的构成、性质、功能及与薪酬有关的激励理论.......................................3 2.1 薪酬的构成、性质和功能 (3)2.1.1 薪酬的构成...........................................................................3 2.1.2 薪酬的性质和功能..................................................................4 2.2 与薪酬有关的激励理论 (5)2.2.1 需求层次理论………………………………………………………………6 2.2.2 期望理论..............................................................................6 3 南京DE阀门厂薪酬管理存在的问题及问题成因分析....................................8 3.1 薪酬制度缺乏基于战略的思考 (8)3.2 薪酬结构不合理，与市场水平脱节………………………………………………8 4 南京DE阀门厂薪酬管理体系再设计…………………………………………………104.1 南京DE阀门厂薪酬体系设计的思路……………………………………………10 4.2 一线生产人员质量计件薪酬制…………………………………………………10 外文原文…………………………………………………………………………………12 参考文献［1］刘听.薪酬福利管理.北京:对外经济贸易大学出版社，2003 ［2］李新建.企业雇员薪酬福利.北京:经济管理出版社，1999 ［3］杨东龙，杨文志等.如何设计人力政策和制度.北京:中国经济出版社，2001 ［4］湛新民，张帆.薪酬设计技巧.广洲:广东经济出版社，2002 ［5］王学力.企业薪酬设计与管理.广州:广东经济出版，2001 ［6］陈清泰，吴敬琏.可变薪酬体系原理与应用.北京:中国财政经济出版社，2001 ［7］刘雄，赵延.现代工资管理学.北京:北京经济学院出版社，1997 ［8］「美」托马斯•B•威尔逊著.薪酬一以薪酬战略撬动力企业变革.北京:中国社会科学出版社，2001 ［9］斯蒂芬•P•罗宾斯.组织行为学精要.北京:电子工业出版社，2002 ［10］江洪明.薪酬激励满意度的几点思考.人才开发，2000 (2) ［11］米尔科维奇和纽曼.薪酬管理.第六版.北京:中国人民大学出版社，2002 ［12］孙剑平.薪酬管理.长春:吉林人民出版社，1999 (8) ［13］杨东涛，朱武生.激励性薪酬体系设计.中国人力资源开发.2001 (7) ［14］温立成，陈耀发，许多光.工资分配改革的实践与思考.甘肃经济日报.1999 ［15］程亮.整体薪酬回报.人力资源开发与管理.2004 (4): 46-48 ［16］顾慧慧，张文璋.引入股票期权制度，重塑长期激励机制.经济理论与经济管理.2000 (3): 21一25 ［17］Becker. G. Murphy, K and Tamura .R. “Human Capital. Ferility and Economic Growth,” Journal of Political Economy.1998. V o1.98 ［18］Becker. Gary. “Investment in Human Capital: A Theoretical Analysis,” The Journal of Political Economy.V ol.70 (2) ［19］Ashok . Gurta and Arvind Singhal. “Managing Human Resources for Innovation And Creativity,” Research-Technology Management.1998 (5) ［20］Hash imoto ,M asamori. “Firm-Specific Human Capital as a Shared Investment，American Economic Review ,June 1981,71(3)，475-482-1258 薪酬管理英文文献翻译及参考文献 1 薪酬管理的涵义及其影响因素 1.1 薪酬与薪酬管理的内涵薪酬( compensation)，是员工因向其所在组织提供劳动或劳务而获得的各种形式的酬劳或答谢，是组织支付给其员工的所有劳动报酬。
2948BXXX公司的薪酬管理 外文参考文献译文及原文doc
2948BXXX公司的薪酬管理外文参考文献译文及原文doc 本科毕业设计(论文)外文参考文献译文及原文学院经济管理学院专业工商管理年级班别学号学生姓名指导教师年月日目录1 薪酬管理的涵义与内容 (1)1.1 薪酬管理的涵义 (1)1.2 薪酬管理的内容..............................................................................1 2 薪酬管理的历史考察 (3)2.1 专制阶段 (3)2.2 “温情主义”阶段 (3)2.3 科学管理阶段 (3)2.4 现代管理阶段.................................................................................4 3 薪酬管理的发展趋势 (6)3.1 企业人力成本将逐步上升 (6)3.2 薪酬制度的依据将更多地反映市场而不是工作本身的价值 (6)3.3 薪酬福利设计更富弹性并走向多轨化 (6)3.4 薪酬分配形式由货币主导型向资本主导型过渡 (6)3.5 薪酬支付方式将呈现多样化...............................................................7 1 Management salaries of the meaning and content (8)1.1 Salary Management meaning (8)1.2 Content of salary management................................................................8 2 Salary management historical inspection............................................................... . (11)2.1 Despotic stage (11)2.2 "Paternalism" stage (11)2.3 Scientific management stage (12)2.4 Modern Management stage..................................................................12 3 Salary management development tendency.. (14)3.1 The enterprise manpower cost gradually will rise (14)3.2 The salary system basis more will reflect the market but will not be works itselfvalue………………………………………….………………………………….…. .143.3 A salary welfare design richer elasticity and moves towards the multi-axles (15)3.4 Salary assignment form by currency leadership to capital leadership transition (15)3.5 The salary payment way will present the diversification (15)1 薪酬管理的涵义与内容1.1薪酬管理的涵义企业的薪酬管理，就是企业管理者对本企业员工报酬的支付标准、发放水平、要素结构进行确定、分配和调整的过程。
工商管理外文文献及翻译
工商管理外文文献及翻译The Contractor's Role in Building Cost Reduction AfterDesignAuthor：Waddle,T odd W.Nationality：UKDerivation：Cost Engineering; Feb2008, Vol. 50 Issue 2, p14-21It has become evident from recent news articles that inflationary pressures and increased construction activity are causing many building projects to come in well over owner's budgets. This trend has increased dramatically over the past few years, as much of the construction industry has been impacted by an unprecedented increase in the cost of construction. The historical rate of increase in construction cost has been under five percent per year, as reported by the Engineering News Record. Over the last few years, the industry has seen a significant increase from historical escalation rates, up to 10-15 percent per year in many regions of the US. These increases have been caused by a variety of factors, including the following.Shortage of steel resulting from rapid growth in China.Demand for materials in the US resulting from increased hur ricane damage. ? Rising oil prices leading to higher manufacturing and transportation cost. ? Rising labor cost because of increased construction activity .To be successful in having over budget projects awarded, the building contractor has had to take a proactive role in working with owners and design teams to reduce project cost to amounts that owners are able to award. This cost reduction is normally accomplished through the following methods.value engineering;scope reduction;Value EngineeringValue engineering (VE) has been defined as a systematic method to improve the value of goods and services by using an examination of function. Value, as defined, is the ratio of function to cost. Value can therefore be increased by either improving the function or reducing the cost.It is a primary tenet of value engineering that quality not be reduced as a consequence of pursuing value improvements . VE is a process originating at General Electric Company (GE) during World War II. Because of shortages of skilled labor, raw materials, and component parts, engineers at GElooked for acceptable alternates and often found substitutions that resulted in reduced costs and/or product improvement.GE developed a systematic process that they called value analysis. Over the years the name gradually changed to VE. The basic steps of VE include the following：Information gathering: project requirements defined, function analysis.Alternates: various ways of meeting the requirements and functions.Evaluation: asses sment of alternates on how well they meet requirements and costs savings.Presentation: selection of best alternatives to be presented to client for decisions.True VE evaluates life cycle costs such as initial cost, maintenance cost, operational cost, life span, time value of money, replacement cost, and frequency of replacement. VE canbe undertaken at any stage of the building design process; however, it is most effective in the early stages, since it is less costly to make changes to preliminary documents .Scope ReductionScope reduction involves identifying areas of the project scope of work that can be reduced in quality, quantity, or both in a manner that is acceptable to the owner.Scope reduction items of work often consist of material or equipment substitutions that lower the cost of the project, but may not be an equal substitute. An example of quantity scope reduction would be to reduce the guttering system on a pitched roof from the entire roof perimeter to entrances only. A quality scope reduction example would be to provide vinyl composition floor tiles (VCT) in lieu of ceramic floor tiles.After a project has been determined to be out of budget because of high bids, the project is normally either cancelled, redesigned and re-bid, or negotiations are held with the low bidder to reach an acceptable contract amount. For the building contractor that is selected for negotiations, this is an opportunity to move toward project award and to also build a relationship of trust and openness with the owner and design team that could lead to future projects.First, the building contractor should meet with the owner and design team to fully understand the owners project requirements, priorities, life cycle considerations, and budget.Next, the building contractor's role is to use his estimating and construction expertise to analyze various components and systems within the project for alternate solutions. The contractor should also bring in key subcontractors and suppliers who are often able to identify alternate materials and/or systems withintheir specialties. Each division of work should be examined and evaluated for VE solutions. In past years, this process and service was considered part of the building contractors overhead. However, in today's market, some contractors will negotiate rates and be reimbursed for the time and effort that they spend in this process in the event that theproject is not awarded to them.The work breakdown structure (WBS) can be a helpful tool to the building contractor in analyzing the various components and systems within a building project. The WBS is a tree-type structure of functional systems used to classify the project on a level-by-level basis . This breakdown structure facilitates the evaluation of each system of the project from the building foundations to the completed sitework.Questions to Ask or Areas and/to Consider by WBSThis section provides a list of areas for the building contractor to examine and/or questions to ask in the WBS system level format for cost saving alternatives. Some of these changes can be accomplishedwithout major re-design cost and incorporated into the construction documents in the form of an addendum. Other changes listed would require extensive re-design and time delays.SUBSTRUCTURE—Have alternate types of foundation system been considered?wood piles in lieu of precast;drilled caissons vs. piles;mat foundations in place of piles or caissons.—Evaluate sand base in place of gravel or stone under slab on grade. SUPERSTRUCTURE—Have alternate types of building structures been evaluated?structural steel, precast concrete, cast in place concrete, light gauge steel framing or wood framing systems.—Compare Alternate Stair Systems.steel pan stairs vs. precast concrete or cast in place concrete.EXTERIOR CLOSURE—Evaluate exterior wall systems.Light gauge metal framing in lieu of reinforced concrete masonry units.Can wall widths or gauges be reduced?—Compare sheathing systems.Fiber sheathings in place of cement boards.—Review alternate wall insulation systems.Batt insulations, rigid insulation materials, loose fill block insulation.—Consider alternate exterior wall veneers.Conventional stucco versus exterior insulation finish system.Brick or precast in lieu of stone.—Evaluate alternate glazing systems.Can exterior glazed areas be reduced?Storefronts in lieu of curtainwalls if code allows.Painted aluminum in lieu of stainless steel or brass framing.—Review exterior entrances.Manual entrance doors in place of automatic entrances.Automatic entrances in lieu of revolving doors.Cedar entrance doors rather than mahogany.—Examine exterior railing systems.aluminum or cable systems in lieu of glass;standard designs in place of custom elements;ROOFING—Evaluate the specified roofing with alternative materials.Combined metal decking/insulation systems in lieu of separate systems.Interior batt insulation in place of rigid roof insulation.Built-up roofing vs. single ply membranes.Fib erglass or concrete tiles in lieu of clay tiles.Painted metals in place of copper.Can the specified gauge of metal roofing be lowered?Eliminate or reduce the guttering system?Can skylights be reduced or styles changed?Are standard warranties specified?INTERIOR CONSTRUCTION—Examine interior wall systems.Can light gauge metal-framed walls be used in lieu of concrete masonry units?Can wall thicknesses or gauges be reduced?Are drywall systems being used in lieu of plaster? Examine inte rior doors and hardware.Are the specified doors standard sizes or custom?Have alternate wood door species been considered?Have alternate hardware styles or manufacturers been compared?Can manual doors be used in lieu of automatic?Are the doo rs pre-machined for hardware installation?Compare pre-finishing doors with finishing on-site.—Review interior specialties.Have alternate types of toilet partitions been considered?Prefinished metals vs. plastic laminates.Can vinyl corner guard s be used rather than metal?Metal lockers vs. wood.Have special partitions been evaluated?Plastic veneers in lieu of wood.Can the sound rating be reduced?Defer installation?Has the access flooring system been evaluated?Standard floor f inishes rather than custom?INTERIOR FINISHES—Evaluate interior wall finishes.Painted wall finishes in lieu of wallcovering.Epoxy coatings in place of tile finishes.FRP instead of stainless steel.Are textured drywall systems being used rather than plaster?—Examine interior floor finishes.Resilient flooring vs. ceramic or wood.Ceramic flooring in lieu of stone.Tile or stone in place of terrazzo.Alternate carpet manufacturers.—Review alternate ceiling finishes.Standard ceiling vs. custom.Fiber ceiling vs. metal.CONVEYING SYSTEMS—Review specified elevators and escalators.Have alternate manufacturers been considered?Are standard interior elevator cab finishes specified or custom?Can glass walls be eliminated?Are sta ndard warranties specified?SITE PREPARATIONHas a site work analysis been performed to balance cuts and fills.SITE IMPROVEMENTSCan paved areas be reduced or more economical paving materials used?? Has resurfacing existing parking areas been conside red rather than new parking construction?Have alternate types of enclosure walls been considered?Have landscaping alternatives or substitutions been considered?Seeding in place of sodding.Reduce or change tree and plant materials.Use existin g trees and other existing landscaping.SITE CIVIL/MECHANICAL UTILITIESHave alternate utility piping materials been evaluated?Can existing site utilities be abandoned rather than removed?SITE ELECTRICAL UTILITIESHave alternate exterior lighting p ackages been compared?Have alternate utility piping materials been evaluated?CONTRACTOR OVERHEAD AND PROFITCan phasing be reduced to shorten the project duration?Can the start of the project be timed to avoid cost impact of winter conditions?F or high-rise projects; have crane and hoisting options been compared? ? Can the Owner include the Builders Risk policy?.Breaking down and analyzing the components of a building project through the work breakdown structure can aid in reduction summaries also reveal that the mechanical, electrical and plumbing(MEP) systems typically offer the greatest opportunity for cost savings due to their total significance to a project. The MEP systems normally make up between 30 to 50 percent of a building project's cost.The owners of the illustrated projects accepted cost reducing changes ranging from 6 to 14 percent of the original low bids. These reductions allowed themto meet their particular budgets and have their projects constructed by incorporating the changes into addendums. Some projects may be so far over budget that substantial structural and/or building redesigns are unavoidable. However, building contractors can play a major role in bringing projects into budget—using their past experience along with their subcontractor and supplier networks to develop cost reduction alternatives that may not have been previously considered by owners and/or design teams.设计阶段后承包商在降低施工成本方面所扮演的角色作者：Waddle,Todd W.国籍：英国出处：营销的智慧与计划2008.11.05，第14-21页从最近的新闻报道中可以明显的看出，通货膨胀的压力和建筑产业的不断发展使很多工程项目超出了业主的预算。
薪酬管理体系中英文对照外文翻译文献
薪酬管理体系中英文对照外文翻译文献XXX people。
XXX enterprise management。
as it has a XXX attract。
retain。
and motivate employees。
particularly key talent。
As such。
it has XXX。
retain。
objective。
XXX on the design of salary XXX.2 The Importance of Salary System DesignThe design of a salary system is XXX's success。
An effective salary system can help attract and retain employees。
XXX。
XXX them to perform at their best。
In contrast。
a poorly designed salary system can lead to employee n and XXX。
which can XXX.To design an effective salary system。
XXX factors。
including the industry。
the enterprise's size and stage of development。
and the specific needs and goals of the XXX。
XXX.3 XXXXXX。
XXX incentives can help align the XXX with those of the enterprise and its shareholders。
XXX to perform at their best.When designing equity incentives。
公司薪酬管理探讨外文文献译文及原文
本科毕业设计（论文）外文参考文献译文及原文学院经济管理学院专业管理年级班别学号学生姓名指导教师年月日Contents外文文献译文 (1)外文文献原文 (7)薪酬管理在企业的现代化体制建设中有着非常重要的地位，一般我们认为薪酬管理要达到三个目的：第一、能够保证员工的正常的生活，也就是基本生活的需要；第二、能够提高员工的工作积极性，也就是激励效果；第三保证企业的利润的增长，也就是利润的可持续增长性。
现在企业的薪酬管理，应该说第一个目的一般都能够达到，只要你的要求不是十分的高的话，我认为现在企业都能达到这个目的。
但是企业的薪酬体制要完成更高的目标就要有周密的计划。
我们知道企业的激励措施主要有三种：薪酬激励、感情激励、制度留人。
感情激励主要是指员工的工作环境、同事之间的关系以及上下级之间的关系等等，在具体的操作过程中可谓是"因企而异"，你可以通过加大和员工之间的对话，提高员工在企业管理过程中的参与程度等来完成这个项目。
制度留人，主要是指在企业发展的过程中，企业对员工的职位的升迁的政策，如果企业能够完成前两项，而不给员工足够的升迁机会的话，员工的积极性一样会下降。
现在我们来看第一项：薪酬激励。
薪酬管理是一种看似简单、但是操作起来具有很大难度的体系。
它可以简单的归纳成给员工涨工资。
我们在现实中经常会遇到这样的情况，就是给员工涨了工资，但是到了最后它还是"跳槽"了，这就是薪酬激励政策的失败。
企业在执行这项政策的过程中，要考虑的问题很多，主要有以下两点：员工的心理期望值、员工的心理平衡感。
1、员工的心理期望值在薪酬体系管理过程中，我们发现不同员工的心理要求是不同的，一个中层干部可能需要1000元能调动他的工作积极性，但是到了一个具体的员工身上可能只要200元就可以完成同样的效果了。
所以如果你给了一个管理人员500元或者给了一个工人50元就起不到激励的效果，如果你给了他们2000元、400元，就是对企业资源的一种浪费，加大了企业的经营成本。
企业薪酬体系设计外文文献翻译中文字数3000多字
企业薪酬体系设计外文文献翻译中文字数3000多字The success of any management strategy is dependent on the people who make up an XXX any enterprise。
and the XXX。
It is essential for an XXX can attract。
retain。
and motivate employees。
XXX enterprises。
and the design of a n system is not only an effective way to XXX on the design and performance XXX'ssalary system。
with a particular XXX.2 The Importance of a Well-Designed Salary SystemA well-designed salary system XXX。
It can help attract and retain top talent。
XXX。
and increase productivity。
Moreover。
a salary system that is XXX。
it XXX to design a salary system that aligns with their business objectives and values。
while also meeting the XXX.3 XXXEquity incentives are an essential component of a well-designed salary system。
especially for XXX incentives。
such as stock ns and restricted stock units。
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企业薪酬管理中英文对照外文翻译文献(文档含英文原文和中文翻译)Enterprise Salary Reward Management Salary the overall function of function and the management of human resource that rewards is consistent also for is can attract and encourage the human resource needed by enterprise from labor economy angle speak salary reward have 3 great merits can: guarantee function, encourage function and regulation function. Referring to the angle of the management of human resource salary reward should embody and play mainly it's encourage function the salary with reasonable establishment reward management system is every problem that enterprise needs solve. In recent years, as enterprise manages , mechanism change and establish modern enterprise system step by step needs, the built-in wages degree of assignment system of enterprise the self who changes enterprise into gradually from government behavior. Therefore how to meet market needs establish with modern enterprise system appearance the supplemental salary, that suits enterprise self development reward management system and distribution scheme, high limit land development enterprise human resource Ian can, become every important program of current Chinese enterprise.Salary the substance that rewarded , it is that enterprise, for employee, is the contribution done by enterprise that function and purpose salary reward , include realization Jig effect , the corresponding repayment and that effort, time, knowledge, ability, experience and creation pay that paid out or thank. Essentially, it is a kind of fair distribution principle that exchanges or trades and has embodied socialist market economy. And according to contribution distribution for implicit the meaning of the exchange of equal value of intrinsic, have reflected the law of value of the market of labor force.Salary the overall function of function and the management of human resource that rewards is consistent, it is also to be able to attract and encourage the human resource needed by enterprise. Say from labor economy angle, salary reward have 3 great merits can ─ guarantee function, encourage function and regulation function. Referring to the angle of the management of human resource salary reward should embody and play mainly it's encourage function.The existent problem of the traditional wages degree of assignment system is internal to lack fair sense, the external income degree of assignment system that lacks the traditional state-owned enterprise of competition ability major special Zhen is implement planned instruction and policy regulation, wages management system from in the restriction that gets planned economy , employee Ian can reality play will not often arouse the notice of people, so, the distribution of wages is major to wait according to standing, educational background, title and administrative rank, and overlook as every employee does , work analysis, do not more consider the discrepancy of working post and the contribution of employee.For realizing enterprise goal fully. It is very fair that this kind of system look , but actually is for working value negate , is hard to embody trunk the good dry difference of bad, horizontal difference in degree, its result can only be the "everybody eating from the same pot" of equalitarianism. Therefore under market economic condition continue this kind of practice Hour fruit is enterprise recruit do not enter person also reserve do not live person, is internal to lack fair sense , is external to lack competition ability.Salary reward is the contribution that enterprise does for employee for enterprise, include realization Jig effect, the time, knowledge, ability, experience and creation and effort that paid out are corresponding as paying to repay or thank , are a kind of fair distribution principle that exchanges or trades and has embodied socialist market economy essentially, and according to contribution distribution for implicit the meaning of the exchange of equal value of intrinsic, have reflected the law of value of the market of labor force.On knowledge with the mistake district in operation pass , the function understanding that rewarded for salary on pass frequently in quite, notice salary only the function of health protection that rewards , and have overlooked salary reward encourage function. No matter going to work , do not perform duty from time to tome , have to enterprise to make contribution, " go to work to take money" have become perfectly justified; Bonus in considerable level on have lost the meaning of award, become regular additional wages. What enterprise employee accumulates for a long period is that inertia and safe sense make salary reward and have lost, should be some to encourage function. Though along with enterprise, being thorough as reforming , the manager of human resource also begins to explore new method on salary rewards system , but when designing distribution scheme often lack for modern salary reward the knowledge of theoretical and design method, make scheme deviate from the law of value of the market of labor force.Now, in the wages system of state-owned enterprise and the most of domestic joint stock companies, do not consider that outside and the internal balance of distribution are balanced. The management of human resource replace labor personnel management not the simpledisplacement of noun, it signifies that from thought and theory, the method of arriving is basic as utilizing to change. Thus each manager must meet the development of socioeconomic culture; system accepts new management thought, theory and method, sets up the brand-new management concept of human resource.Design salary scientifically to reward the distribution scheme Japanese economic friendship association of central section encourage condition for the first big small and medium sized business to third production department carry out investigation, show as a result: In initiating vigor factor wages the only row position of 8th, and in weakening vigor factor, wages row is in the first place. It is been wages high that this explains and can not initiate vigor, and wages low definite reduction, vigor, therefore the difference in degree of pay for promote employee enthusiasm aspect influence great. Now a lot of western companies in salary reward aspect the experience of having explored some successes , share for example profit , profit share , stock option, employee holds share plan ( EOSP ) , is balanced to tally to block , key Jig effect index and group team spirit, and when establishing salary to reward policy, have considered the relation of short period, mid-term and long-term pay fully , and design for special talent " special salary reward scheme ", purpose is to make salary reward distribution scheme with encourage machine made , arouse creativity and the working enthusiasm of employee group team fully.Reward salary to fit into market economic category manage will salary reward fit into market economic category manage , from the distribution mechanism, 3 distribution management big aspects and degree of assignment system, carry out bold innovation. The degree innovation of assignment system is basic, distribution machine made innovation is crucial, management innovation is basic.Establish in order to press Lao distribution is main part. According to the salary the distribution of factor of production reward distribution structure establishment press Lao distribution with press factor of production distribution combination get up salary reward the degree of assignment system, it is the inevitable requirement of the development of socialist market economy, therefore modern enterprise salary reward distribution structure should be with press Lao distribution is main part , press Lao distribution with press factor of production the basic general layout distribution. Part is the income degree of assignment system in the row in cost, part is in tax Hour the degree of essential factor of assignment system of row in profit, make salary reward the technical, knowledge capital profit of distribution scheme design and employee labor income and employee appearance suit.Lead into market distribution mechanism, make the market and price of labor force conform the market price of labor force is the market labor rate that forms through marketcompetition, is decided by the supply demand relations of labor force. Therefore when designing salary to reward distribution scheme, will consider the market price of labor force, establish the price system of labor force of different post, post and related enterprise, regard it as the basic salary of enterprise inside to reward San shine standard, with the fully embodiment value of labor force, guide the reasonably floating and optimization disposition of labor force.Consider both enterprise benefit, establish the high benefit capital of senior engineer, the distribution idea of low being it low wages press Lao distribution must be the benefit distribution that created according to labor, if a product that worker offers (service) the needs that can not satisfy society, that Me him can not get the labor pay that reflects with market price, therefore must consider both the economic benefits of enterprise.According to employee working ability and accomplishment, pull open distribution gap reasonably, hang pay and contribution ability finger working complete level, through the goal reached or the effect realized, the latent ability that reflects and has denotes knowledge with ability synthesize to gr asp level as well as experience accumulation level. Salary the role that rewards for is will encourage employee all abilities of having self play, but these abilities must be level and the knowledge of place post first needs. Work accomplishmentwork Jig the size of effect, from the difference in ability can difference. Therefore the pay that worker gets should not be also identical. It is for enterprise, what is beneficial to it really is that the actual labor accomplishment of worker, therefore contribute big have to serve move should get higher pay.Establishment the salary " found on people " reward the system Japanese Hamburg shop of McDonald’s can give employee family members every year always the bonus of a considerable number; When they pass birthday, can send person to send last fresh flower. American chain hospital company in salary reward payment in much a extra bonus ─ " have oxygen sport challenge plan ", employee must reach every month minimum standard as jog 30 miles, play wall ball for 15 hours above etc., can be just qualified bonus. Haier in salary reward the system design of payment aspect is difference " the horse in 1000 the competitive platform " it is not same to put up and have built " ", as ordinary employee carries out , " 3 works coexist , development conversion " ─ excellent worker, qualified worker and trial worker, enter factory worker all recently have certain probation period , expire acceptable turn for qualified worker, otherwise, excellent worker turns probably because of working fault, is qualified worker or trial worker. It is 4 level development checks that according to excellent middle-level administrator, what Haier carry out is taking regularly check result as basis, it is " give your a ship, advance or retreat to float Sheen lean self " to design for the base salary ofbrainpower, according to the commission of economic benefits that new product gets in the market, get salary to reward.It is identical that the effect of leading work depends on the campaign in subordinate mainly, but each subordinate does not let in the aspects such as ability and wishes. Therefore leader must so implement different leading way as subordinate is going to analyze and find out discrepancy carefully , then can get the leading effect of the best. It is also such toreward systematic design for salad rye, employee demand has discrepancy, different employee or same employee in not at the same time wait demand possible difference. Forlow wages crowd, the role of bonus is very important; For taking in higher crowd especially knowledge share is with management cadre , promote post , respect personality, appointment title and encouragement the freely degree etc. of innovation and work look more important; For being engage in , it is heavy, dangerous. The physical labor with bad environment staff, the possibilities such as labor protection, labor condition and post subsidy are effective. Therefore to make salary reward system to develop larger effect, first want the needs for employee have ample understanding. If leader wants to make encouraging level for subordinate reach the biggest demand that melts and must value them, knows the variation of demand and makes positive reaction, embody really found on people thought.企业薪酬管理薪酬管理的功能和人力资源管理的功能总体来说是一致的。