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Pay refers to all forms of compensation paid to employees for the work they provide for their unit. Payroll management can not only maintain and guarantee employees' life, but also encourage their initiatives in their work, so as to prevent brain drain and keep up the enterprise's long-term interests. Payroll management in the modern market economy has evolved to be an important element of HR management and has left an huge impact on the competitiveness of an enterprise. But there are still a lot of enterprises which ignore the payroll management， leading to intangible losses to the enterprises. The present research makes a general survey of payroll management, analyzes the status quo of travel agencies' payroll management systems, analyzes the causes of the problems, and proposes solutions to the problems, which are supported by some success stories and cases.
另外需要指出的是：你的中文最后部分不通，需要improve（参看我的英文翻译就可看出）。
Human Resources - Compensation Management
First, pay the management of the basic theory of analytic
(A) pay the concept and content
Payroll refer to employees engaged in labor, and perform their duties and complete the mission received financial compensation or return. The narrow sense, it means direct access to the remuneration, such as salaries, bonuses, allowances, and other options. Broadly speaking, the pay also includes indirect compensation, such as welfare.
(B) pay the meaning and content management
The salaries of the management of enterprises, that is, enterprise managers of the enterprises to pay workers compensation standards, payment levels, elements of structure identification, distribution and the adjustment process. In this process, companies must pay level, pay system, salary structure, pay a special situation, as well as the salaries of the staff groups to make decisions. At the same time, as an ongoing organizational processes, enterprises also continued to develop the pay plan, drawn up salary budget on salary management issues with the staff to communicate, while the pay system itself and then to assess the effectiveness of continuous be perfect. Enterprises pay administration including the identification of the main objectives of management salaries, select the pay policies, the development of the pay plan, adjust the salary structure of the four aspects.
First, determine the remuneration of management objectives
According to HR strategic planning, salary management objectives specifically include the following three aspects: ① the establishment of a stable workforce to attract high-quality personnel; ② inspire enthusiasm for the work of its staff to create high-performance; ③ efforts to achieve organizational goals and staff coordination of personal development goals.
Second, the choice of pay policy
Remuneration policy, that is, pay-to-business enterprise managers to run the management of the objectives, tasks and means of selection and combination of enterprises in the salaries of their employees on the approach adopted by the strategy. Pay Policy specifically includes the following three aspects: ① enterprises pay the cost of investment policy; ② According to choose their own business enterprises and reasonable wage system; ③ to determine the wage structure of enterprises, as well as wage levels.
Third, the development of the pay plan
Remuneration package is expected to be implemented to pay the level of the salaries of their employees to pay salaries of the management structure and focus the content of the enterprise pay policy specific. Enterprises in the formulation of the pay plan to adhere to the following two principles: ① management business goals and the principle of coordination; ② to enhance enterprise competitiveness.
Fourth, adjust the salary structure
Salary structure, that is, between employees and their salaries constitute the ratio. Specifically, salary structure, including the following three aspects: ① enterprise wage costs in different distribution among employees; ② job duties and the determination of wage rates; ③ basic staff, auxiliary and floating the proportion of wages, as well as basic wages and incentives wage adjustment. Salary structure of the establishment and adjustment should be given to workers of the principle of the biggest incentives.
(C) pay the management of the impact of factors
First, the external environmental factors (external environment factors). Including the government decree, economic, social, trade unions, the labor market, the standard of living and so on.
Second, the Organization of internal factors (organization internal factors). Including financial capability, budget control, remuneration policy, firm size, corporate culture, comparing the value of the work, competitiveness, fairness factor.
Third, personal factors (individual factors). Including years of service, performance, experience, education, development potential, such as personal ability.
Second, the management of Chinese enterprises pay the current situation and problems
The 20th century, since the 90's talent competition was aggressive on the state, China's enterprises in the talent competition at a disadvantage, the brain drain is very serious. On the one hand, multinational companies to enter China, make full use of its solid financial strength and favorable treatment, on all fronts forced landing, the quest for talent, so that Chinese enterprises, especially high-tech enterprises faced with severe competition for talent and challenges. At present, China's enterprises pay more prominent management problems, and even become a business development, thus, lower the level of wages and benefits so that enterprises pay a lack of market competitiveness, and can not fight for and retain talented people and lead to the replacement cost of human resources增加.
(A) of the Government's intervention in the management of enterprises pay too much
China's enterprises, especially state-owned enterprises in the distribution of the dominant position has not fundamentally established. While larger companies have the internal distribution of autonomy, but in order to achieve social equity are mostly state-owned enterprises in the total wage bill in the decision-making power by the relevant government departments to grasp the government through administrative means to enterprises linked to ergonomics or a lump sum approach to the total wage bill. Non-state-owned enterprises to implement most of the total wage bill in a lump sum or directly approved by relevant government departments total wages approach. Some local governments, enterprises not only control the total wage bill, and direct intervention in the wage ratio of enterprise specific management decisions. This allows enterprises pay management autonomy be very difficult to implement, seriously affected the internal reform of the distribution system quality.
(B) the tendency equalitarianism serious
Since reform and opening up in the allocation of the way our country has broken under the planned economic system to eat "big" situation, adherence to the "distribution according to work, giving priority to efficiency [thesis House], with due consideration to fairness" principle, however, many enterprises in the distribution of pay egalitarianism is still very serious, mainly in the following areas.
First, business income widespread tendency equalitarianism. On the one hand, operating income and average income level of employees of a serious problem. According to the survey, in the enterprise operators and employees of the enterprise's annual income, there are more than half of the business operators in the annual income of employees 2 times revenue accounted for 57 percent below, 1 / 3 of income for their employees 2 -- 5 times the annual income of more than 5 times the staff is relatively low, 9.7%; On the other hand, between enterprises, operators of the income gap is not. In China's enterprises, on the one hand, outstanding performance is not necessarily business owners access to high-income, many of the poor performance of enterprises and operators to obtain the equivalent of disproportionate income.
Second, pay levels between employees on average. Internal technical management personnel salaries, wages and salaries of ordinary income gap is not, the key technical, managerial staff posts equivalent to the general wage level of the wage level staff positions less than 2 times. Determinants of pay, on behalf of the identity of seniority and qualifications an important role to play, but with little to do with level of education. Employee wages, basic income is based on the form of subsidies and the average bonus payment, the project more complex distribution.
Third, enterprise managers incentive and restraint mechanisms. On the one hand, enterprise managers reward low income levels, on the other hand, entrepreneurs means of a single reward incentives, most of them remain at the basic salary increase for the bonuses, annual bonus incentives, etc.. Assessment of enterprise managers to monitor efforts to weak evaluation index system for a single,
(C) lack flexibility benefits
China's enterprises the benefits of the staff remain under the planned economic system of the traditional benefits, such as medical insurance, housing allowance, overtime pay, wash the rationale for subsidies, child day-care subsidies and so on, the lack of some in Western countries such as consultancy services, education and training benefits projects, family-friendly benefits, family benefits, such as human welfare services. In addition, the benefits of China's enterprises are fixed, no real benefits to design and staff involved, the lack of flexibility.
