摘要：改革开放至今，我国中小企业经济获得了空前发展和壮大，中小企业经济已成为国民经济的重要组成部分，中小企业为国民经济的发展做出了重要的贡献。中小企业虽然已经获得了长足的发展，但是在很多方面还有待于进一步完善，例如在薪酬管理上还存在很多的问题。在薪酬管理上升到企业战略管理阶段后，发达国家的企业早已将薪酬看成是人力资源管理系统的重要组成部分，并把薪酬政策作为激励员工和支持企业战略的一种有效手段。但目前我国中小企业的薪酬管理还不甚科学，薪酬管理还未充分发挥其应有的激励作用。目前国内关于薪酬管理的研究大多比较宏观和笼统，缺乏微观性和可操作性。而薪酬体系的重要特点是具有较强的文化性和企业性，所以国外关于薪酬问题的研究成果也不能采取简单的拿来主义。而我国中小企业又迫切需要具有可操作性、能适应经济发展需要的薪酬体系，因此，对我国中小企业的薪酬管理问题进行研究，剖析其存在的问题和原因，为中小企业设计和实施具有科学性和实用性的薪酬管理提供一定的理论指导，帮助企业吸引和留住高质量的人才具有重要的理论意义和实践意义。

关键词：中小企业，战略薪酬，人力资源，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

　　　中小企业薪酬体系的设计，不能简单地用某种薪酬体系设计方法进行套用，设计前要根据企业的战略资源、运作情况进行薪酬策略和薪酬水平的定位，综合利用各种薪酬方法设计适合企业不同职位的薪酬，科学地进行工作分析、职位评价，确定职位的相对价值，充分考虑薪酬结构的内部公平性和外部竞争性，增强薪酬的科学性和合理性。

　　　中小企业必须充分考虑到激励型薪酬，而考核指标必须尽量量化，而不能流于形式。在薪酬体系设计中，从实际出发，理论与实际相结合，提高了公司的管理效率，使企业的利润最大化。