导　　师： 李敏

学科专业： 120202

授予学位： 硕士

作　　者： ;

机构地区： 华南理工大学

摘　　要： 步入21世纪，国家中央企业专业化进程进一步加快，逐步将专业运营管理职能上收，.改革过程中，企业经历了组织体系、人力资源、作业流程等多方面的重组与再造。DX公司是电信运营行业特大型国有上市公司，其广东分公司积极推进集约化运营改革，内部审计集约化改革于2011年4月正式实施，成立的审计中心原市分公司审计中心划归中心集中管理，将要面临内部独特的人员结构、原有制度流程的限制、全新运营模式的建立等诸多问题。薪酬解决方案在行业内外、集团公司内都没有现成的案例可以模仿和借鉴，需要企业自主创新与实践。 本文通过对人力资源、薪酬管理、企业机构重组等理论与实践经验研究，并重点分析研究DX公司审计专业实际运营状况和机构改革前薪酬状况，遵循宽带薪酬、绩效薪酬、激励理论等薪酬及激励相关理论，利用薪酬公平化等现代薪酬管理发展理念，重点研究了员工绩效奖金，科学设置薪酬结构和构成，提高薪酬的公平性、激励性和竞争力的目的，为DX公司广东分公司审计中心留住人才、持续发展提供帮助。 通过以上研究得出，企业正处在组织与人力资源转型阶段，正在积极推进全省集约化运营的新型企业制度。第一，机构调整对薪酬方案设计具有重大影响，包括机构设计中对薪酬的方向性规划；新建机构对人员管理的规划也会带来改变，如工作职责变化、素质结构要求变化、岗位设置变化等。第二，在管理延续性和适应性的要求下，新建机构人员的历史薪酬分配情况，对薪酬方案设计具有重要影响，必须深入了解并研究。第三，员工对薪酬分配的期望与看法对薪酬设计同样有着重要影响，通过调查得到一贯表现与近期业绩是普通认可的决定薪酬水平及其提升的因素，而薪酬体系的激励性是大家一致提出需求。第四，从DX公司广东分公司审计中心的薪酬改革方案的设计过程来看，设计薪酬体系所需运用的理论是一个综合性的理论体系，任何一种理论或这一理论的某些杰出思想都不可能单方面地说明薪酬的激励问题。为吸引和留住人才，设计薪酬体系必须要综合考虑薪酬政策延续性，并增强薪酬体系的激励性。薪酬体系的设计必须要充分结合企业的实际，加以调查分析，才能有针对性地解决薪酬体系存在的问题。设计薪酬体系，要根据员工需要具有多样性、结构性、发展性等特点，兼顾外在需求和内在需求，从多方面加以满足，才能最大限度地调动他们的工作积极性，使他们奉献聪明才智，推动社会的进步和经济的增长。 Stepping into the21stcentury, as the progress of centralized management in centralenterprises is accelerating, most of them gradually turn in their operation managementfunction from municipal to provincial, and from provincial to the group in order to optimizethe arrangement and productiveness of resource, and therefore to enhance their corecompetencies in the market especially in cross-domain. After five to ten years’ institutionalreforms, some large state-owned enterprises had forged the operation mode of beingcentralized operated by the national or provincial corporations. During these reforms,companies of all levels and departments recombined and restructured their organizationalsystems, management concepts, human resource and operation procedures, etc. ChinaTelecom Corporation Limited, the super large state-owned listed company in thetelecom operation industry, got much attention from the party and government, the industriesand the capital market. As its biggest provincial company, Guangdong Branch plays animportant part in implementing the group’s corporate strategy and accelerating theintensification reform. There are three crucial elements: First, how to survive and develop inthe market; second, how to implement the transition in “business and service”,“network andtechnology”, as well as “organization and human resource”; third, reforming the enterpriseinstitution of provincial intensive management with innovative corporate culture. Among allthe lines to be reformed, the internal audit intensification is vital to risk management of theenterprise. The audit center established in the reforms is facing problems such as the uniquepersonnel structure, limit of the existing system and process, as well as the establishment ofbrand new operation mode, etc, which need to be solved by independent innovation andpractice without any well-worn case to copy or for reference through out the industry and thegroup. The compensation system, as one of the core subsystems in human resource, is crucial tothe effectiveness of enterprise human resource management and has great impact onenterprise’s overall performance. It is challenging and significant to take advantage ofcompensation, which is double-edged, to assign the auditing and administration officers whohas been through the institutional reforms and to stimulate their innovation thoughts andsubjective initiative. As Guangdong Branch’s intensification reform of all lines is accelerating these years,personnel’s concept is changing. However, the auditing personnel are disquiet about thereform which is facing the problem of employee loss, especially the backbone auditors. Aiming at the mentioned problem, this paper researches the existing operation status of auditdepartment of Guangdong Branch, China Telecom Corporation Limited /(hereinafter to bereferred as Guangdong Branch/) and designs the compensation management system forcompany’s institutional reform. Basing on the principles of Integrity salary, broad banding,performance-based pay, theories of wage, motivation, etc, and the modern compensationmanagement concept of “pay fair”, complying economic pay and non-economic pay such asemployees’ promotion channel, grading standards, basic compensation, reward compensation,allowance, welfare, etc, it intends to help the company build and improve the compensationsystem for its auditing center, offering a more fair, incentive and competitive compensation,and to scientifically establish the normative post management and evaluation system. Withthese solutions, Guangdong Branch can easily retain talents for sustainable growth.

关 键 词： 机构重组 人力资源管理 薪酬管理 激励机制

分 类 号： [F239.4 F272.92]

领　　域： [经济管理] [经济管理] [经济管理] [经济管理]