摘要：改革開放至今，我國中小企業(yè)經(jīng)濟獲得了空前發(fā)展和壯大，中小企業(yè)經(jīng)濟已成為國民經(jīng)濟的重要組成部分，中小企業(yè)為國民經(jīng)濟的發(fā)展做出了重要的貢獻。中小企業(yè)雖然已經(jīng)獲得了長足的發(fā)展，但是在很多方面還有待于進一步完善，例如在薪酬管理上還存在很多的問題。在薪酬管理上升到企業(yè)戰(zhàn)略管理階段后，發(fā)達國家的企業(yè)早已將薪酬看成是人力資源管理系統(tǒng)的重要組成部分，并把薪酬政策作為激勵員工和支持企業(yè)戰(zhàn)略的一種有效手段。但目前我國中小企業(yè)的薪酬管理還不甚科學，薪酬管理還未充分發(fā)揮其應(yīng)有的激勵作用。目前國內(nèi)關(guān)于薪酬管理的研究大多比較宏觀和籠統(tǒng)，缺乏微觀性和可操作性。而薪酬體系的重要特點是具有較強的文化性和企業(yè)性，所以國外關(guān)于薪酬問題的研究成果也不能采取簡單的拿來主義。而我國中小企業(yè)又迫切需要具有可操作性、能適應(yīng)經(jīng)濟發(fā)展需要的薪酬體系，因此，對我國中小企業(yè)的薪酬管理問題進行研究，剖析其存在的問題和原因，為中小企業(yè)設(shè)計和實施具有科學性和實用性的薪酬管理提供一定的理論指導(dǎo)，幫助企業(yè)吸引和留住高質(zhì)量的人才具有重要的理論意義和實踐意義。

關(guān)鍵詞：中小企業(yè)，戰(zhàn)略薪酬，人力資源，管理

Abstract：Since the reform and opening-up policy, our country small and medium-sized enterprise economy obtained unprecedented development and growth of small and medium-sized enterprises, economy has become an important part of the national economy, small and medium-sized enterprises for the development of the national economy to make important contribution. Small and medium-sized enterprises have achieved great progress, but in many aspects need to be further improved, for example in the salary management still exist many problems. The rise in salary management to the enterprise strategy management stage, the enterprise of the developed country already will pay as a human resource management system the important constituent, and the compensation policy as to motivate staff and support the enterprise strategy is an effective way to. But the present our country small and medium-sized enterprise salary management is not very scientific, salary management has not fully play its incentive effect. On the current domestic salary management research mostly comparison of macroscopic and microscopic image, the lack of maneuverability. Compensation system is the important feature of strong cultural and business, so on salary problem research results can take simple it. And small and medium-sized enterprises of our country and the urgent need to have maneuverability, can adapt to the economic development needs of the pay system, therefore, to our country small and medium-sized enterprise compensation management problems of research, analysis of their problems and reasons, for small and medium enterprises to design and implement a scientific and practical management to provide certain theoretical guidance, to help enterprises to attract and retain talents of high quality has the important theory significance and the practical significance.

Key Words：Small and medium-sized enterprises;Strategic Compensation;Human resources; Administration

　　　中小企業(yè)薪酬體系的設(shè)計，不能簡單地用某種薪酬體系設(shè)計方法進行套用，設(shè)計前要根據(jù)企業(yè)的戰(zhàn)略資源、運作情況進行薪酬策略和薪酬水平的定位，綜合利用各種薪酬方法設(shè)計適合企業(yè)不同職位的薪酬，科學地進行工作分析、職位評價，確定職位的相對價值，充分考慮薪酬結(jié)構(gòu)的內(nèi)部公平性和外部競爭性，增強薪酬的科學性和合理性。

　　　中小企業(yè)必須充分考慮到激勵型薪酬，而考核指標必須盡量量化，而不能流于形式。在薪酬體系設(shè)計中，從實際出發(fā)，理論與實際相結(jié)合，提高了公司的管理效率，使企業(yè)的利潤最大化。