薪酬管理毕业论文外文翻译资料.docx
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。
毕业论文外文翻译-绩效薪酬
原文一：Pay for performanceNot everyone sees the trend toward paying for skills and/or competencies as a good thing:It would be easy to conclude from reports in the business press that merit pay is dead and organizations need to reconstitute pay plans to pay people in some new way. Suggestions include paying employees for the knowledge, shills, abilities and behaviors they bring to the workplace. Although interesting, this call for wholesale reform overlooks fundamental tenets of economic and behavioral theories.Pay for performance is the holy grail of modern compensation administration—widely sought but hard to actually achieve .Pay for performance is the flag, motherhood, and apple pie, but it is easier said than done. One primary problem is defining performance properly, so that the organization pays for results and not for effort. Once over that hurdle, there remains the large impediment of finding enough money to make the reward for top performance meaningful. Many different approaches are used—various variable pay schemes, annual awards in lieu of permanent increase in base pay, and the traditional merit pay salary increase.The concept of pay for performance has different meanings to different people. Many either fail to recognize the pay for performance fails when the different in reward between adequate performance and outstanding performance is inconsequential or cannot solve the problem of funding adequate differentiation while dealing with essential range maintenance costs.For example, Logue reported on the introduction of performance-based pay for unionized employees in a public university. The old system had four annual, essentially “automatic,”5percent steps from minimum to maximum. The new system added 10 percent to the top of the salary range. All employees would move through the regular range automatically, but growth within the top 10 percent was based only on performance. Since 20 percent of all salary increase funds were allocated to performance increases, top performers could receive additional amounts over andabove the automatic movement through the standard portion of the salary range.Such performance-based salary increases (PSIs) went to 12 percent of the represented employees, who receive PSIs ranging from 3.9 to 5.9 percent in the first fiscal year (2000 to 2001). PSIs ranged from 0.5 to 4 percent in fiscal year 2001 to 2002 due to the greater number of employees receiving increases. One wonders what happened the third year! In any event, achieving an extra 1 or 2 or 3 percent is unlikely to stimulate anyone to significantly higher levels or performance, particularly when they are guaranteed automatic annual increases.Others take steps to address the differentiation problem:Through the implementation of a new tool called the Monoline Merit Increase Matrix, one organization shows how it rewards employees based on performance and gets more mileage out of its merit increase budget…The Monoline Merit eliminates the use of comparisons for merit increase. It is designed to create a larger distinction in the merit percent provided between top performers and employees who meet expectations and are paid fairly for their work…Under the new methodology, managers must examine the possibility that employees who meet performance goals do not have to receive a merit increase if they are competitively paid.Pay for whose performance :Even if one can solve the differentiation problem, there still remains the problem of determining the locus of performance pay plans all devolve into two broad categories, depending on whether performance is measured at the group or at the individual level:Group plans can fail to specifically direct or reward individual employees behaviors. As a result, group plans have produced somewhat limited results with respect to improvements in employees performance or organizational profitability. Further, group plans do not different reward individual who perform well vs. those who do not. This may exact the perception of pay inequities among better performers.Performance pay plans based on individual performance are more effectives in improving individual employee performances vs. group plans. Typically, these plansprovide specific and objective goals for employees to work toward. However, rewarding individual performance may reduce cooperation among employees and focus employees on a restricted range of results.Designing an effective compensation programFirst, an effective compensation program should recognize that monetary rewards do change employee behavior despite what some academicians have claimed. The power of money is twofold. It not only is valued for itself, for what it can buy, but it can also serve as a powerful communication devise, as a score card if you will.Second, stick to the basics when designing a salary program. Pay people at a reasonable market level for base salary based on survey data (what is reasonable will depend on your ability to pay and the availability of the talent you need.) focus primarily on external pay market data, and maintain internal equity only within each separate pay market. That is, internal equity is important within information technology, engineering, accounting, etc., but is not important between these groups as they are in separate pay markets. One size never fits all!Third, use variable pay everywhere. For those positions that cannot be individually measured, use group measures (work group, location, division, and/or corporate measures, as appropriate). For those positions that can be individual measured, use a combination of individual and group measures (individual measures to motivate individual effort, group measures to encourage cooperative behavior).Fourth, keep the performance measures as simple as possible and limit their numbers, preferably to two or three, Remember, what you measure is what you get, so pick your measures carefully.Fifth, communicate, communicate, communicate. Communicate the details of the program. Communicate the rationale for the measures—that is, how they fit into the organization’s strategy. Commu nicate on an ongoing basis actual performance versus target performance.Source: Martin G.Wolf,2002 “linking performance scorecards to profit performance pay” ACA News,vol.41,no.4,april,pp.23-25.译文一：绩效薪酬并不是所有人都认为薪酬体系向技能或能力工资转变的趋势是一件好事：从各类经济刊物的报道中不难看出，绩效工资已经不起作用了，企业需要使用新方法重塑他们地薪酬计划。
工商管理专业企业薪酬管理中英文对照外文翻译文献
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。
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。
东恒物流公司的薪酬管理 外文参考文献译文及原文doc 精品
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薪酬管理与精神激励机制摘要薪酬只是员工待遇的一部分，企业仅重视薪酬激励，非但不能收到预期效果，甚至陷入恶性循环中。
企业在完善薪酬管理过程中，应当重视精神激励的作用。
关键词：薪酬，待遇，精神激励，人力资源管理1薪酬管理的困难性与员工难以对薪酬满意的原因薪酬管理是人力资源管理学中理论与实践相差距离最大的部分。
学习薪酬管理方面的理论知识对人力资源经理的帮助几乎是微不足道的。
之所以如此，主要是因为薪酬管理有如下三个特性：1、敏感性薪酬管理是人力资源管理中最敏感的部分，因为它牵扯到公司每一位员工的切身利益。
特别是在人们的生存质量还不是很高的情况下，薪酬直接影响到他们的生活水平。
另外，薪酬是员工在公司工作能力和水平的直接体现，员工往往通过薪酬水平来衡量自己在公司中的地位。
所以薪酬问题对每一位员工都会很敏感。
2、特权性薪酬管理是员工参与最少的人力资源管理项目，它几乎是公司老板的一个特权。
老板，包括企业管理者认为员工参与薪酬管理会使公司管理增加矛盾，并影响投资者的利益。
所以，员工对公司薪酬管理的过程几乎一无所知。
3、特殊性由于敏感性和特权性，每个公司的薪酬管理会差别很大。
另外，由于薪酬管理本身就有很多不同的管理类型，如岗位工资型、技能工资型、资历工资型、绩效工资型等等，所以，不同公司之间的薪酬管理几乎没有参考性。
从理论上讲，只有当员工的真实付出与真实回报不成正比的时候，员工才会对他的薪酬不满。
但实际上，即使薪酬的发放有多么公正和合理，大多数的员工也会对自己的薪酬不满。
对薪酬的不满并非客观的不公和不合理所至，其原因就在于：（1）低于期望值当员工的薪酬低于他的期望值时，就会对薪酬不满。
而这个期望值只是员工个人的自我定位。
一般而言，员工往往过高估计自己在公司中的贡献和价值，自然就会有过高的期望值，自然就会有许多人对自己的薪酬不满。
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 (10)4.1 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 EconomicGrowth,” Journal of Political Economy.1998. Vo1.98［18］Becker. Gary. "Investment in Human Capital: A Theoretical Analysis,”The Journal of Political Economy.Vol.70 (2)［19］Ashok . Gurta and Arvind Singhal. "Managing Human Resources for InnovationAnd Creativity,” Research-Technology Management.1998 (5)［20］Hash imoto ,Masamori. "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。
薪酬管理外文翻译--薪酬为效益而支付？政府章程和薪酬之间的关系
中文5367字本科毕业设计（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摘要 (1)1 简介 (2)2SEC所公布的薪酬规则以及在162(m)章程中的I.R.C部分 (5)3数据的收集 (6)5 CEO的薪酬对股东所产生的影响 (6)6持有人和股东的目标 (8)7结论 (9)薪酬为效益而支付？政府章程和薪酬之间的关系出处：Journal of Financial Economics 62 (2001) 453–488摘要SEC 组织要求公开国会在1992～1993年间所制定的关于收入超过一百万美元薪酬的人员的税收决议, 即关于国内税中的税收代码为162(m)的税收的决议。
我们在审查这些因章程的改变其薪酬结构也会发生变化的大小样本企业的证据时发现: 许多百万美元的企业都以减少了员工的薪酬来回应162(m)政策，同时发现，企业员工薪酬的增长率也普遍下降了。
不仅如此，在1993年，企业的许多岗位也受到了该章程的影响。
我们进一步发现，在1993年后，许多企业的奖金和总薪酬对股票的收益越来越敏感了。
我们还发现：我们对其他的控制因素一旦影响了CEO们的工作热情，CEO对其财富的担心也会对企业的其他股东的财富产生影响。
资料显示：那些收入处于在一百万美元附近或者高于一百万美元薪酬的CEO在1993～1996年间对章程的敏感性有增长的趋势。
总之, 我们的研究结果显示, 一些企业会以减少了薪金来回应162(m)章程的出台。
更加重要地是, 当企业受到了162(m)的影响，CEO的那些与企业效益相关的年薪所受到的影响也会随之增加。
关键词：CEO报酬，规章，合同，公司治理1简介CEO的薪酬最近常被公众和学术研究者进行评论，评论的焦点集中在：CEO 的薪酬和公司的业绩没有直接挂钩。
像在1999年2月25 日, 政府委员会主席阿伦・Greenspan在国会的讲话就批评了当前的薪酬水平在正常的货币供给水平之外。
薪酬管理 外文翻译
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 (14)3.3 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。
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薪酬管理毕业论文外文翻译资料中文 7590 字外文翻译资料系部：经济与工商管理系专业：工商管理外文资料Payment managementSince the end of the20th century,the emerging new economy of the modern enterprise humanresources management, including the management pays a higher demand. Economic globalization increasing adaptability, innovation and petitiveness, theright talent managementimposed a terrible pressure.The value of expertise was recognized and integrated into theorganization and day-to-day management to cope with pressure; unique intellectual capital as a factor of production,replacing wooden side-by-side human capital in the industry,the financial capital in 1997. All these have business or pay Management will bring fundamental changes, which are mainly embodied in the following aspects abuse.Integration in the global economy, trends in theknowledge-based economy, human resources has bee the organization to acquire and maintain petitive advantage in key elements. So talent petition will be on a global scale bylaunching more intense, within the area of humanresources are the most direct consequences of the contest is to pay Slumps.All petitors had to pay is higher than the average market price of the salaries, resulting in human resources rolling risingprices. Echoing this,the profit distribution pattern will have a tremendous transformation,knowledge - has value,personnel labor is the voice of increasingly strong gains will be morewidely shared and not overly concentrated. Organization of humanresources must take a more serious attitude and generous to pay greater human capital investment.Traditional working theory of value will gradually to themarket value on transition. Rely on the work of analysis and calculation of the value of traditional working practices will be at a higher level, pay to reflect moreknowledge of the demandsof a market economy, the management will pay the creation of a dynamic analysis system to adapt to changing market demand.Salaries and benefits design, design flexibility and multi-track system will bee more popular, which contains therules will be more plicated. "disinter grate" phenomenon willbee more mon. The salary management, human design colors willbe more concentrated, delivered psychological principlesrather than principles of economics will play a more important role.Based mainly in the mental age of the knowledge economy, the pay is not purely economics calculation. And even more importantly is the psychology. The meaning will pay moreattention to the value rather than the economic value.To stock options as the main form of capital allocation inthe future people pay the proportion will continue to expand.And bee dominant pattern. Recently, some even offered tonatural capital,including environmental,ecological and other non-moary incentives as a means to the means.Online evaluation and online payments will be part of the enterprises has been highly appreciated.With the advent of the Inter, broadband, wireless munications and technological development, people's work patterns, staff and the concept of enterprise mode of operation will change very much. Working Families, flexible work system and virtual enterprises will bee a fashion, by a part of the corporate bandwagon. Onlineassessment and on-line payment will be widely used many enterprises.The meaning of pensation and pensation managementSalaries and pay the content managementCompensation is that the staff turn towards the organizations to provide labor orservices and aess to various forms of reward or return, isorganization paid to their employees of all labor remuneration. Compensation management is the process of enterprise managers refers to the remuneration paid standards of staff, the levelof theelements to determine thestructure, distribution andadjustment. The respect of traditional pensation managementis material reward, with little consideration on the behavioral characteristics of manager; Moreover modern pensationmanagement shifted the focus to the development of humanresources and use, it takes the process of material reward of management and encouraging staff closely fall together ,turninto a unified organic whole.The influence factors of Compensation management Modern pensation management researchers found that the impact of the pensation management have a lot of factors, which can beprimarily summed up in the four following factors.(1)External environment factorsImpacting pensationmanagement to the external environment factors including:①Economic environment. Macroeconomic situation and development trend will affect the human resources policy formulation and adjustment.②Social environment. The change of social valueswill lead to the organization's staff mentality changed: With thestaff's level of education and skills enhancement, the pensation system of enterprises must make out the appropriateadjustments for employees of these social changes. ③Political environment. Human resources management is always a certain social and political conditions for the environment, mustreflect the spirit of country(enterprises) aording to law.④T echnological environment. Technology environment includingthe whole process from raw materials and products to the market. In the process from raw materials to the products, anytechnological breakthroughs and improvements, and the staff of enterprises will all have a tremendous impact, therefore,enterprises must continuously reform the pensation system, to mobilize the enthusiasm of key personnel, the introduction of technology and retain the key personnel, encouragetechnological innovation, in order to gain the petitiveadvantages of technology, talent and innovation forenterprises.(2)Organization internal factorsInfluence theorganizations of pensation management specific internalfactors include : the pensation management of financialcapability, human resources and remuneration policies, thescale of enterprises,the culture of enterprises,the structure of enterprises (or flat-level type), and faced life cycle ofthe specific stages.(3)Work factorsThe influence of workfactors of pensation management specific including: work environment, labor intensity, and plexity of the initiative,and challenges and so on. (4)Individual factorsThe impact of individual actors of pensation management including: thelaborers ’ personal ability,personality,character traits and values, seniority, performance, experience, education, the development potential.In summary, the pay is an integrated with the four elements harmony of management, environment, organizations, and individuals, and continuously the processof effective use, in this process, employees gained thesatisfaction and a sense of achievement on labor reward and job, and organizations will plete its goals.The structure, quality and function of pensation, and themotivation theory of pensation .The structure, quality and function of pensationThe structure of pensation Compensation is a plex economicand social phenomenonfrom different angles can perform various classifications.Aording to the mechanism of pensation,it can divide into internal and external pensation. (1) Internalpensation Internal pensation meansthe staff by virtue of their own hard work to get honor, suess and liability. Internalpensation include : participation in the decision-making rights, individuals to play the potential job opportunities, independence and freedom to arrange their working hours, more terms, more interested in the work, personal development opportunities, diversification of activities.(2) External pensationExternal pensation means enterprises aording to外文参考文献文及原文学院管理学院工商管理年班学号学生姓名指教年月日目1薪酬管理的涵与内容⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯11.1 薪酬管理的涵⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯1 1.2 薪酬管理的内容⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯ 1 2薪酬管理的史考察⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯3 2.1制段⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯32.2“温情主”段⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯32.3科学管理段⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯3 2.4代管理段⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯ 4 3薪酬管理的展⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯6 3.1企人力成本将逐步上升⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯63.2薪酬制度的依据将更多地反映市而不是工作本身的价⋯⋯⋯⋯⋯⋯⋯⋯ 63.4薪酬分配形式由主型向本主型渡⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯63.5薪酬支付方式将呈多化⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯7 1 Managementsalaries of the meaning andcontent ⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯. ⋯.. ⋯⋯ 81.1 Salary Managementmeaning⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯ (8)1.2 Content of salarymanagement⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯. ⋯⋯⋯⋯ 82 Salary management historicalinspection⋯............................................... .. (11)2.1 Despoticstage ⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯...⋯⋯.112.2 "Paternalism"stage ⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯11 2.3 Scientific managementstage ⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯..122.4 Modern Managementstage ⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯12 3 Salary management developmenttendency ⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯.. ⋯143.1 The enterprise manpower cost gradually willrise ⋯⋯ .. ⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯ (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 movestowards the multi-axles 3.4 Salary assignment ⋯⋯ ..15form by currency leadership to capitalleadership transition⋯..153.5 The salary payment way will present thediversification⋯⋯⋯⋯⋯⋯⋯..⋯⋯⋯ 151薪酬管理的涵与内容1.1薪酬管理的涵企的薪酬管理，就是企管理者本企工酬的支付准、放水平、要素构行确定、分配和整的程。