Due to the short development time of contemporary human resource management concepts in China, the human resource management of most enterprises in China is still in the traditional administrative personnel management stage, and there is a general lack of modern salary management concepts and effective mechanisms. Especially for some small and medium-sized enterprises, because they are all private enterprises, there are many problems in the traditional salary management in terms of salary incentives. 1. 1 Lack of understanding of the importance of salary. At present, many enterprise leaders only regard salary as the cost of the enterprise, and they don't know enough about the importance of salary in the development of the enterprise, and they don't realize that reasonable salary management is very important for the development of the enterprise.

Enterprises attach importance to human resources, but do not properly handle the relationship between controlling operating costs and improving operating performance in salary management. Based on this understanding, what the enterprise * * * wants is how to control the cost, which is manifested in that when the enterprise benefits decline or there is a crisis of survival, in order to reduce the wage expenditure, the enterprise immediately adopts large-scale layoffs, resulting in brain drain, knowledge drain and morale decline, which has a negative impact on enterprises in the industry. 1.2 The salary system is seriously decoupled or misplaced from the business strategy and development stage of the enterprise. Many enterprises don't realize that different business strategies and salary strategies are different, so they implement a unified salary strategy within the enterprise. This compensation system is largely decoupled from the strategic management of enterprises. For example, for a mature enterprise, its business strategy is different from its growth stage, so the salary system should be changed accordingly, but the manager has not made appropriate adjustments to the employee's salary. Another example is that some enterprises pay attention to rewarding short-term business performance, which leads to the dislocation of salary system and business strategy. 1.3 ignores the application of non-economic compensation. Many small and medium-sized enterprises in our country often pay insufficient attention to the non-economic remuneration of employees when designing salary schemes, and some even ignore it completely. Non-economic returns include participation in decision-making, opportunities for learning and progress, challenging jobs, employment security and the realization of employees' personal values. Economic reward is regarded as a reward for employees' labor, while non-economic reward is a concern for employees and a spiritual incentive for employees. Although the salary of some enterprises is not low, employees generally have no energy and lack of excitement after staying for a long time, which is why enterprises do not attach importance to the use of non-economic remuneration and employees lack spiritual motivation. We should actively introduce the concept of 360-degree reward. 1.4 imbalanced salary structure

The salary structure consists of various salary units, which can generally be divided into static salary (basic salary, etc. ), dynamic salary (performance salary, bonus, etc. ) and human wages (benefits, allowances, etc. ). The imbalance of salary structure is mainly manifested in two aspects: first, the salary structure is incomplete, and second, the proportion of salary units of various personnel is unbalanced. Incomplete salary structure will lead to the lack of enough flexibility in the operation of the salary system of enterprises, which can not meet the different needs of most employees in salary. The other is the imbalance in the proportion of salary unit combination. For example, the proportion of fixed salary is too high and the proportion of performance salary is too low, which will easily lead to the failure of the incentive effect of salary. 1.5 grade range is too narrow. Grade range refers to the span between the upper and lower limits of the same salary grade (the highest salary and the lowest salary) in the salary standard, and it is one of the important signs to measure whether the salary system is flexible and extensible enough. The narrow range of salary grades leads to too little room for employees' salary promotion. In the position-based salary system, it is easy to lead to vicious competitive behaviors such as crowding out among employees because of position promotion. At the same time, the narrow range of grades greatly weakens the adaptability of the salary system to the adjustment of the internal structure of the organization. 1.6 ignores the communication link of salary. Now, many small and medium-sized enterprises adopt the wage secrecy system. Unfair salary increase or bonus payment makes it difficult for employees to judge whether there is a connection between salary and performance. At the same time, the problem of trust also exists. People can't see the return of others, and they don't know what they are right.

The tendency of companies to contribute value will naturally weaken the incentive and satisfaction functions of these systems. An important principle of salary management is "salary is communication". Only by communicating with employees and disclosing relevant salary information can the management make the salary system more effective.

2, salary management effectiveness evaluation criteria

The core of human resource management is to establish an effective salary management mechanism, and the effectiveness of salary management should be considered from two aspects: effectively controlling the total salary cost and improving the incentive of salary. Only by giving consideration to both can we really improve the effectiveness of salary management. 2. 1 cost control With the increase of labor price, it is necessary to control the labor cost well to reduce the operating cost of enterprises and increase their profits. Therefore, salary design must be based on employees' contribution to the enterprise. 2.2 In order to improve the effectiveness of the salary incentive mechanism, we must first have a standard to evaluate the effectiveness of the salary incentive mechanism. According to the characteristics of employees and the salary management objectives reached in advance, the evaluation criteria for the effectiveness of the salary incentive mechanism are as follows. (1). Importance evaluation refers to the construction of salary incentive mechanism, which should fully reflect the contribution of various departments and positions to enterprise performance, that is, salary design should conform to the importance of positions and employee performance, so that the value of employees can be fully reflected in the company's positions. For example, the company can't blindly raise the salary of middle and senior managers, but ignore the salary increase of grass-roots or professional employees, while grass-roots personnel, especially those who have technical expertise but are right.

For employees who are not interested in management and promotion, enterprises should also specially design a salary system and mechanism that reflects their own values and is conducive to stimulating their enthusiasm for work. (2) comprehensiveness means that the salary incentive mechanism designed should cover the functional content of the post as much as possible. For example, the salary incentive for technical personnel mentioned above, the design of salary system should not only reflect the position of the director level, but also reflect the particularity of each position so as to make special contributions to the enterprise. Because each department has different functions and different contributions to enterprise operation, it is indispensable for enterprises. Therefore, a single rigid salary evaluation standard is needed to allocate salary, which makes the value of the work content of employees in different departments not well reflected, which not only hits the employees who have made great contributions to the company, but also encourages the burnout behavior of employees who have made little contribution but got more rewards than performance. (3) Rationality This standard requires that the salary mechanism designed by enterprises meet the requirements of China's "Labor Law", "Company Law" and other relevant laws and regulations on employee salary, and that the combination and legitimacy of the salary mechanism are the primary standards for rationality and ensuring employees' basic living requirements; Secondly, from the company's point of view, the salary provided by enterprises to employees should be consistent with that of similar enterprises. If it is much lower than similar enterprises, the attractiveness of salary will be reduced; Excessive salary will also increase the cost of enterprises, which is inconsistent with the goal of maximizing benefits. Therefore, designing a salary standard suitable for all departments and positions of the company is conducive to achieving fairness inside and outside the company and is also a direct manifestation of rationality. (4) Incentive, that is, the salary incentive mechanism of enterprises can fully mobilize the enthusiasm of employees and stimulate their creativity.

Strive to improve work enthusiasm and initiative. In addition to the importance of each position, the comprehensiveness of salary content and the rationality of design, enterprises should also pay attention to the material and spiritual needs of employees. Therefore, the salary incentive mechanism should include salary incentive, status incentive, honor incentive, achievement incentive and other spiritual incentives to enhance employees' sense of belonging, meet higher-level needs and help employees realize their self-worth. Differences, employees will still expect to get the same treatment.

3. Strategies to improve the effectiveness of salary incentive mechanism in the era of high cost.

According to the relevant standards for evaluating the effectiveness of salary incentive mechanism, we know that to establish an effective salary incentive mechanism, we need to strive to realize the rationality, comprehensiveness and incentive of salary. A fair and perfect salary incentive mechanism is not only competitive in attracting external talents, but also provides more platforms for employees to show themselves internally, concentrate on their work and make continuous improvement. Therefore, enterprises need to pay more attention to improving the effectiveness of salary incentive mechanism and the efficiency of human resource management. Under the new situation that people's material living standards are improving in an all-round way, enterprises are facing huge market competition pressure and the demand for human resources is increasing greatly, enterprises should strive to improve the effectiveness of salary incentive mechanism from the following points. 3. 1 Through comprehensive market research, designing a reasonable salary system to reflect the rationality of the salary system is bound to be inseparable from targeted and extensive market research. Considering how to design the salary incentive mechanism from both the company itself and the external market environment, it is possible to design a salary system that conforms to the actual situation of the company and has market competitiveness. Within the company, on the one hand, the company should have a clear and specific positioning and description of its business scope and service characteristics, so as to effectively meet the requirements and design of the post.

Guidance, clearly define the contribution of different positions to the enterprise; On the other hand, the company should communicate well with its employees, and understand their needs and requirements through questionnaires, conversations, messages, internal networks, etc., including their thoughts and expectations on salary level, salary structure, incentives, welfare benefits, etc., so as to meet employees' requirements in terms of salary and psychological needs as much as possible, which is helpful to improve employees' recognition of the enterprise. An important formula to maintain the external fairness and effectiveness of salary incentive mechanism in the process of company external inspection. Through the investigation of the external environment, we can understand the average level and dynamics of salary, especially by comparing with other enterprises in the same industry, to check and analyze the rationality of the salary level of each position in this enterprise, so as to determine the position and competitiveness of the salary provided by the company in the market. In addition, the company can also try to investigate the salary provided by the company where employees worked before, understand the reasons for employees' resignation, and pay special attention to the gap between the employees who left because of resignation and the salary provided by the original company. Only in this way can we choose people who are more suitable for the enterprise and make the salary incentive mechanism of the enterprise more competitive in the same market environment. . 3.2 Reasonable evaluation of work content and ensuring the fairness of salary mechanism are the basis of salary management system, including internal fairness and external fairness. Generally speaking, only when employees think that the payment of salary is fair will there be incentives. Enterprises can scientifically evaluate the knowledge and skills required for a position, the complexity of the work, the difficulty and frequency of the position involving interpersonal relationships, the influence of the position on organizational goals, the responsibilities and pressures in the work, and accurately measure the value of each position to determine the salary standard, thus ensuring the internal fairness of the salary. In order to reflect fairness and justice, the company's salary incentive mechanism should be "treated equally" and "treated differently"

Stay. "Equal treatment refers to the fair treatment of every employee of the company, whether it is a basic employee or a middle-level manager. In the face of the salary mechanism, all employees are equal, including performance appraisal, job assignment responsibilities, work appraisal and promotion methods. , are in accordance with the existing salary system. On the other hand, it is necessary to treat them differently, that is, to reflect the special role of each position, rather than a one-size-fits-all salary. Because each position involves different work contents and requires different types of human resources, the duties and responsibilities performed by employees will eventually make different contributions to the company's development and performance. Therefore, it is necessary to make a reasonable evaluation of the positions corresponding to the salary, find out the evaluation indicators for accurately evaluating employees' work performance, and implement differentiated salary incentives through differentiated performance evaluation, so as to better highlight the uniqueness of each position and shape the fairness of the salary incentive mechanism. The external competitiveness of salary policy does not mean that the overall salary level of an enterprise must be higher than that of other enterprises in the same industry. It organically combines the enterprise salary system construction with the enterprise development strategy, and rationally allocates the existing salary cost. Different jobs with different importance and people with different knowledge structure and working ability bring different benefits to enterprises, thus giving different salary distribution weights, thus giving full play to the incentive benefits of salary. The mixed salary strategy can be implemented to position the salary level of employees who have made great contributions to the enterprise above the market salary level to ensure their market competitiveness. For employees in general positions, their salary level can be positioned at equal to or lower than the market salary level, thus constraining the overall salary cost of the enterprise and making the enterprise salary system or salary system an important lever to realize the enterprise development strategy. 3.3 Pay attention to salary incentives other than material incentives and improve the comprehensiveness of salary incentives. According to the utility theory, the higher the salary paid by managers to employees, the higher the marginal salary.

The less employees' motivation, the more conservative and enterprising employees' behavior, which is more and more unfavorable to the development of enterprises. At the same time, with the shorter the distance to reach a certain expectation, its expectation will continue to decline, and the motivation of employees' efforts will also continue to decline. Therefore, the simple monetary reward has limited effect. As a health care factor in the two-factor theory, money reward can't improve employee satisfaction. At the same time, according to the comprehensive evaluation standard, the company's salary incentive mechanism should not only consider the material incentive of the salary mechanism, but also consider its spiritual and psychological incentive. Companies should clearly realize that employees are "social people" and "economic helpers". Simply satisfying their material life is not enough to make employees satisfied with their salary. Most employees work in the company because of the needs of life and have no sense of belonging. The ways of material incentives are also limited, mainly reflected in the way and amount of salary payment, in addition to year-end awards, company shares and other ways, but this is difficult for basic employees to enjoy. Therefore, the construction of salary incentive mechanism should pay attention to the development of incentive methods other than material incentive mechanism. Foreign countries put forward the concept of 360-degree reward, that is, the sum of all valuable rewards that employees get in the enterprise. Therefore, salary managers should understand the different needs of employees with different gender, age and education level for work safety, family care, development potential and training opportunities. According to these needs, the corresponding system is designed to ensure the realization of employees' spiritual compensation. . In addition, the company can also make employees feel at home in details, such as providing employees with holidays of different lengths according to the length of service, providing transportation benefits (free car, shuttle bus or transportation subsidies), free meals (catering subsidies, afternoon tea snacks or free coffee), employee clubs, children's kindergartens and taking care of the elderly at home, which really makes employees have no worries at work. Doing so can not only improve employees

Work efficiency can make employees feel the humanistic care of the company and have a sense of attachment and belonging to the company, thus reducing the degree of employees' aversion to the defects or unreasonable points in the company's salary. 3.4 Maintain the Moderate Flexibility of the Salary System Enterprises should maintain the moderate flexibility of the salary system when conducting salary management. In order to make the salary level between employees have a reasonable gap, the first thing an enterprise should do is to correctly evaluate the value of each position and determine a reasonable level for all employees. The salary gap between different levels and different positions should not be too big or too small, which needs to be determined by enterprises on the basis of market salary survey and combined with their own actual situation. Suitable enterprises can introduce broadband salary to enhance the flexibility of enterprise salary. At the same time, the individual salary level of employees should also fluctuate, which is determined according to the workload of employees, the quality of work completed and the operating efficiency of enterprises in an assessment period. 3.5 Emphasize the internal transparency of the salary system and strengthen salary communication. In principle, a fair and reasonable salary system should be open. A fair salary system should be able to reflect the performance of employees, and should be closely linked with the assessment of enterprises. According to the expectation theory in incentive theory, when employees think that hard work will bring good performance evaluation and thus get more income, they will be motivated to make greater efforts. At the same time, the fairness theory tells us that incentives are not only influenced by absolute fairness, but also by relative fairness. Therefore, in order to maximize the incentive level of salary to employees, employees should understand how organizations define and evaluate performance, and understand the salary levels associated with different performance levels. An open salary system can make it easier to find and correct the unfairness in the system, help the management to find and correct the mistakes, and establish a good atmosphere of fair competition within the enterprise. The open salary system not only tells employees that the management salary policy is fair, but also the act of open salary itself can increase fairness, because it can provide employees with the opportunity to check the management. An open salary system is conducive to communication within the organization and helps to cultivate the trust of employees. At the same time, as mentioned in 3. 1 above, effective communication between salary management and employees is conducive to understanding the external market level of the labor force and the needs of employees, and to formulating a salary plan that meets the needs of employees and maximizes incentives. 3.6 Establish a salary incentive mechanism that keeps pace with the times. A salary system is inevitably ill-considered at the beginning of formulation, and it will gradually show unscientific and unreasonable aspects in the process of implementation. In addition, even if the salary system is reasonable at the beginning, it will gradually lose its rationality with the changes of the internal and external environment of the enterprise. These circumstances require enterprises to adjust the salary system. Enterprises can understand the rationality of the salary system by re-investigating the market salary and discussing the employee salary. If there are unscientific imperfections, they should choose the right time to adjust and optimize. The adjustment of salary system includes two aspects: on the one hand, it refers to adjusting the salary of individual employees or some employees; On the other hand, it refers to the adjustment of all employees' salary schemes. The adjustment of individual or part of employees' salary is based on the following two considerations: (1) The enterprise (1) has not considered the salary plan carefully, or the situation has changed at that time, and it is found necessary to adjust the salary and treatment of some employees during the implementation process; Some employees (2) have made contributions to the enterprise or become important technical R&D personnel or managers of the company, but there is no way to improve their treatment through promotion. In this case, their wages need to be adjusted.