1、〈〈世界上最有效的管理——激励〉〉 王祖成编著，中国统计出版社，2002 年。
2、《财务管理与实务》 孔宁宁编著，中国对外经济贸易出版社，2002 年。
3、〈〈企业经营管理者与财务会计〉〉 胡逢才编著，冶金工业出版社，2000 年。
4、〈〈激励型领导〉〉 （英）Jane Cranwell-Ward) 著，机械工业出版社，2003 年。
6、小林健吾.企业预算管理[M].台北:台华工商图书出版公司，1998
7、潘爱香等.全面预算管理[M]..杭州:浙江人民出版社，2001
8、高丛.传统预算管理改革新思路[J].河南商业高等专科学校学报，2004，5:37一38
至于文献格式自己弄一下吧！
It is the University's policy to establish and administer salaries in line with its compensation objectives.
207.1 Salary Ranges
207.2 Newly-Hired Employees
207.3 Merit Increases
207.4 Promotion
207.5 Upward Reclassification
207.6 Lateral Transfer
207.7 Demotion
207.8 Special Salary Adjustments
207.9 Temporary Assignment of Responsibilities in Higher Classification
207.10 Rehire
207.11 Recall/Transfer from Layoff Status
207.1 Salary Ranges
Each salary grade has an established salary range. These ranges define the minimum and maximum salaries to be paid for a job, but also allow sufficient latitude for an individual to progress through the salary range as a result of merit increases. Salary ranges are reviewed annually, and may be adjusted periodically to respond to economic and market conditions.
Staff members are paid at least the minimum of the appropriate salary range, but not more than the maximum of the salary range except in special approved circumstances.
Staff members whose salaries are at or above the maximum of their assigned salary ranges are not eligible for regular merit increases. They are, however, eligible to receive half of their recommended merit increase as a base building increase and the remaining half as a non-base building increase. The salary adjustment will be based on performance and the guidelines issued by Human Resources for merit increases. Exceptions to this policy must be requested in writing and approved by the Vice President for Finance and Administration and the Provost of the University.
207.2 Newly-Hired Employees
The salaries of new employees are set based on the classification of the position, the salaries paid in the market, and the applicant's education, skills, and previous related experience. When an individual meets the minimum qualifications of the position, the salary is normally set at the minimum of the salary range. However, if an individual has directly related prior job experience, or if the market warrants, the salary may be established above the minimum. Starting salaries are not normally set above the midpoint of the salary range. Exceptions to this policy must be approved by the Manager of Compensation and Classification.
207.3 Merit Increases
The University recognizes and rewards individual performance by awarding merit increases. The funds available for merit increases vary from year to year depending upon budgetary considerations, salaries paid in the identified marketplace and economic conditions. The University develops merit increase guidelines which establish ranges for individual merit increases based on performance criteria.
Merit increases are usually awarded on an annual basis and are normally effective on July 1. Merit increases are recommended by supervisors to Salary Coordinators and Human Resources based on the supervisor's evaluation of performance and other salary considerations. Merit increases are not subject to the grievance procedure.
207.4 Promotion
A promotion is an authorized reassignment from one position to another position in a higher salary grade. Upon promotion, an employee is eligible for a salary increase. Promotion increases are determined on an individual-case basis within guidelines that range from 7 to 15 percent or the minimum of the new salary grade, whichever is greater.
Factors generally considered when determining a promotion increase are previous experience or education which might now be relevant, the salary range of the new position, internal salary relationships, and length of service. Promotion increases outside of the guidelines occur only in exceptional circumstances and must be approved by the Director of Personnel Services for the Central/Science campus, the Director of Human Resources for the School of Medicine, or the Director of Library Personnel Services for the Library. In no case shall the new salary exceed the maximum of the new salary grade. Promotion increases are not subject to the grievance procedure.
Xref: OPM 411
207.5 Upward Reclassification
When a position is reclassified upward into a higher salary grade as a result of a job audit, the incumbent may be eligible for a salary adjustment depending upon the position of salary within the new range. Such increases normally should not exceed 7 percent of current salary or the minimum of the new salary grade, whichever is greater. In no case shall the new salary exceed the maximum of the new salary grade. Reclassification adjustments are not subject to the grievance procedure.
207.6 Lateral Transfer
A lateral transfer is a change in job assignment within the same salary grade. Because the assignments are in the same salary grade, the same salary range applies. Lateral transfers do not result in a change in salary. There are, however, certain rare situations that may justify salary adjustments, which must be requested in writing and approved in advance by the Manager of Compensation and Classification.
Xref: OPM 411
207.7 Demotion
A demotion is a reassignment from one position to another position in a lower salary grade.
Involuntary demotions may occur if work is eliminated, abolished or reorganized, or if a staff member is unable to perform the work satisfactorily and is involuntarily reassigned. The salary for an individual who is involuntarily reassigned to a position in a lower salary grade will be established by the Manager of Compensation and Classification for the Central/Science Campus, the Senior Compensation Representative in the School of Medicine, or the Director of Library Personnel Services. In no case will the salary exceed the maximum of the new grade.
The salary for an individual, who, for personal reasons, chooses to take a vacant position in a lower salary grade, will be based on previous related experience and internal equity considerations and determined by the Manager of Compensation and Classification, the Senior Compensation Representative in the School of Medicine, or the Director of Library Personnel Services.
Xref: OPM 411
207.8 Special Salary Adjustments
Certain rare and exceptional circumstances may occur from time to time that warrant special salary adjustments. Such adjustments are not part of the normal compensation plan for staff. Requests for special salary adjustments must be made in writing to the appropriate Compensation Representative and require the approval of the Manager of Compensation and Classification.
207.9 Temporary Assignment of Responsibilities in Higher Classification
Additional compensation is appropriate when an individual is assigned, in writing, a major component of a job at a higher salary grade and is held accountable for the full scope of the job on a temporary basis in the absence of another member of the organization. All employees are expected to fill in for vacations and other short-term absences; however, when the temporary assignment exceeds 30 calendar days, additional temporary compensation is warranted. The amount of compensation will typically range between 7 to 15 percent of the employee's current base salary. Requests for additional compensation must be made in advance and in writing to the Compensation and Classification Sections of Human Resources or Library Personnel Services.
Xref: OPM 414 and 417
207.10 Rehire
A former Yale employee who is rehired as a regular employee is not automatically reinstated for privileges and benefits unless returning from layoff. Rehired employees must qualify for privileges and benefits as new hires except that in certain circumstances past service may be counted for pension purposes, for the scholarship plan, and for vacation bonuses.
If a person is rehired into a different job classification, regardless of the length of time since the previous termination, the new starting salary is determined in the same manner as it would be for a new hire.
207.11 Recall/Transfer from Layoff Status
An employee who has been laid off and who is recalled while on layoff status for the same position in the same department, will receive the previous salary or the minimum of the salary grade, whichever is greater, with full privileges and benefits.
If an employee on layoff status is offered and accepts a voluntary transfer to a different position, the salary will be determined in the same manner as it would be for a new hire.
Xref: PPP 107.4
参考资料：
参考资料：
1. 原则之一：激励要因人而异
由于不同员工的需求不同，所以，相同的激励政策起到的激励效果也会不尽相同。即便是同一位员工，在不同的时间或环境下，也会有不同的需求。由于激励取决于内因，是员工的主观感受，所以，激励要因人而异。
在制定和实施激励政策时，首先要调查清楚每个员工真正需要的是什么。将这些需要整理、归类，然后来制定相应的激励政策帮助员工满足这些需求。
2. 原则之二：奖励适度
奖励和惩罚不适度都会影响激励效果，同时增加激励成本。奖励过重会使员工产生骄傲和满足的情绪，失去进一步提高自己的欲望；奖励过轻会起不到激励效果，或者使员工产生不被重视的感觉。惩罚过重会让员工感到不公，或者失去对公司的认同，甚至产生怠工或破坏的情绪；惩罚过轻会让员工轻视错误的严重性，从而可能还会犯同样的错误。
3. 原则之三：公平性
公平性是员工管理中一个很重要的原则，员工感到的任何不公的待遇都会影响他的工作效率和工作情绪，并且影响激励效果。取得同等成绩的员工，一定要获得同等层次的奖励；同理，犯同等错误的员工，也应受到同等层次的处罚。如果做不到这一点，管理者宁可不奖励或者不处罚。
管理者在处理员工问题时，一定要有一种公平的心态，不应有任何的偏见和喜好。虽然某些员工可能让你喜欢，有些你不太喜欢，但在工作中，一定要一视同仁，不能有任何不公的言语和行为。
1. 激励员工从结果均等转移到机会均等，并努力创造公平竞争环境。
举例来说，吴士宏在IBM从一个打扫卫生的人做起，一步一步到销售业务员，到地区负责人，到中国区总经理，是什么原因呢？除了个人努力，还应该说IBM 良好的企业文化给了一个发展的舞台，那就是每一个人都有无限的发展机会，只要有能力就会有发展的空间，实现自我，这在很多企业是做不到的，这种体制无疑会给员工莫大的激励作用。
2. 激励要把握最佳时机。
——需在目标任务下达前激励的，要提前激励。
——员工遇到困难，有强烈要求愿望时，给予关怀，及时激励。
3. 激励要公平准确、奖罚分明
——健全、完善绩效考核制度，做到考核尺度相宜、公平合理。
——克服有亲有疏的人情风。
——在提薪、晋级、评奖、评优等涉及员工切身利益热点问题上务求做到公平。
4. 推行职工持股计划。
使员工以劳动者和投资者的双重身份，更加具有关心和改善企业经营成果的积极性。
现代人力资源管理的实践经验和研究表明，现代的员工都有参与管理的要求和愿望，创造和提供一切机会让员工参与管理是调动他们积极性的有效方法。毫无疑问，很少有人参与商讨和自己有关的行为而不受激励的。因此，让职工恰当地参与管理，既能激励职工，又能为企业的成功获得有价值的知识。通过参与，形成职工对企业的归属感、认同感，可以进一步满足自尊和自我实现的需要。建立和提高员工参与管理、提出合理化建议的制度和职工持股制度，加强员工各层次与领导层的交流沟通，提高员工主人翁参与意识。
5. 荣誉激励
对员工劳动态度和贡献予以荣誉奖励，如会议表彰、发给荣誉证书、光荣榜、在公司内外媒体上的宣传报导、家访慰问、流览观光、疗养、外出培训进修、推荐获取社会荣誉、评选星级标兵等。
6. 关心激励
对员工工作和生活的关心，如建立员工生日情况表，总经理签发员工生日贺卡，关心员工的困难和慰问或赠送小礼物。
7. 竞争激励
提倡企业内部员工之间、部门之间的有序平等竞争以及优胜劣汰。
8. 物质激励
增加员工的工资、生活福利、保险，发放奖金、奖励住房、生活用品、工资晋级。
9. 信息激励
要经常交流企业、员工之间的信息，进行思想沟通，如信息发布会、发布栏、企业报、汇报制度、恳谈会、经理接待日制度。
1. One of the principles: incentives to vary from person to person
Because of the different needs of different staff, therefore, the same incentive effects of policy incentives will play a different. Even with a staff, at different times or circumstances, will have different needs. Because of incentives depending on the internal and the subjective feelings of the staff are, therefore, incentive to vary from person to person.
In the formulation and implementation of incentive policies, we must first investigate each employee clearly what is really required. Required to organize, classify, and then to formulate appropriate policies to help motivate employees to meet these needs.
2. Two principles: appropriate incentives
Appropriate incentives and penalties will not affect the incentive effect, while increasing the cost of incentives. Award overweight employees would have to meet the mood of pride and lost the desire to further enhance their own; reward incentives too light will not achieve the effect, or so employees do not have a sense of attention. Heavy penalties are unfair to make employees, or loss of the company's identity, or even slow down or damage arising from the emotions; leniency error will underestimate the seriousness of the staff, which will probably make the same mistake.
3. The principle of three: fairness
The fairness of the management staff are a very important principle, employees are any unfair treatment will affect his mood and work efficiency, and effectiveness of the impact of incentives. Employees to obtain the same score, we must receive the same level of incentives; the same token, employees committed the same error, but also should be subject to the same level of punishment. If you can not do this, managers would prefer not to reward or punishment.
Managers deal with employees at issue, must have a fair mind, should not have any prejudices and preferences. Although some staff may allow you to enjoy, some you do not enjoy, but at work, must be treated equally and should not have any of the words and acts of injustice.
1. Stimulate the transfer of staff from the results of equal to equal opportunities and strive to create a level playing field.
For example, Wu Shihong at IBM from a clean start with the people, step by step to the sales clerk to the district person in charge, General Manager of China, what are the reasons for this? In addition to individual efforts, but also said that IBM should be a good corporate culture to a stage of development, that is, everyone has unlimited opportunities for development, as long as there is capacity there will be space for the development of self-implementation, which is to do a lot of companies are not, this system will undoubtedly inspire a great role of the staff.
2. Inspire the best time to grasp.
- Takes aim at pre-order incentive the mission to advance incentives.
- Have Difficulties employees, desire to have strong demand, to give the care and timely encouragement.
3. Want a fair and accurate incentive, reward
- Sound, perfect performance appraisal system to ensure appropriate assessment scale, fair and reasonable.
- Have to overcome there is thinning of the human pro-wind.
- In reference salary, promotions, awards, etc.评优involve the vital interests of employees on hot issues in order to be fair.
4. The implementation of Employee Stock Ownership Plan.
Workers and employees in order to double the capacity of investors, more concerned about the outcome of business operations and improve the initiative.
Modern human resources management experience and research shows that employees are involved in modern management requirements and aspirations, and create and provide opportunities for all employees is to mobilize them to participate in the management of an effective way to enthusiasm. There is no doubt that very few people participated in the discussions of the act and its own without incentives. Therefore, to allow trade unions to participate in the management of properly, can motivate workers, but also the success of the enterprise to obtain valuable knowledge. Through participation, the formation of trade unions on the enterprise a sense of belonging, identity, self-esteem and can further meet the needs of self-realization. Set up and improve employee participation in management, the rationalization of the proposed system and the Employee Stock Ownership and strengthening leadership at all levels and the exchange of communication and enhance the awareness of staff to participate in ownership.
5. Honor incentive
Staff attitude and contribution of labor to honor rewards, such as recognition of the meeting, issued certificate, honor roll, in the company's internal and external publicity on the media reports, home visits condolences, visit sightseeing, convalescence, training out of training, access to recommend honor society, selected stars model, such as class.
6. Concerned about the incentives
The staff concerned about work and life, such as the staff set up the birthday table, birthday cards, general manager of the issue of staff, care staff or difficult and presented a small gift sympathy.
7. Competitive
The promotion of enterprise among employees, departments compete on an equal footing between the orderly and the survival of the fittest.
8. The material incentives
Increase their wages, welfare, insurance, bonuses, incentive houses, daily necessities, wages promotion.
9. Information incentives
Enterprises to communicate often, information among employees, the idea of communication, information such as conferences, field release, enterprises reported that the reporting system, the association manager to receive the system date.
