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绩效薪酬制度是企业人力资源管理的工具之一,本文以系统动力学理论为基础构建刻画绩效薪酬与企业绩效关系的反馈环定量指标体系,对绩效薪酬与企业绩效关系进行定量分析。研究结果表明:企业绩效的提升不仅会受到绩效薪酬的强化作用,而且会受到来自薪酬成本的制约作用,消除薪酬成本制约上限是绩效薪酬有效实施并推动企业绩效增长的关键。
Performance pay system is one of the tools of enterprise human resource management. Based on the theory of system dynamics, this paper builds a quantitative index system of feedback loop that characterizes the relationship between performance pay and enterprise performance, and quantitatively analyzes the relationship between performance pay and enterprise performance. The results show that the improvement of corporate performance is not only reinforced by the performance pay, but also constrained by the cost of pay. Eliminating the upper limit of the cost of pay is the key to the effective implementation of performance pay and promoting the growth of corporate performance.