薪酬管理是企业管理的重要组成部分,也是很多企业面临的难题。本文站在经济学角度,对企业薪酬的经济性质予以概述,并运用“成本——收益分析”法将薪酬设计纳入到企业经济成本核算的完整体系,然后在方法论上综合了各家之言,希望能对现实中的企业薪酬设计提供有力指导。 Compensation management is an important part of business management, but also many enterprises are facing problems. This article from the economic point of view, the economic nature of corporate pay to be outlined, and the use of “cost - benefit analysis” approach will be included in the design of the corporate payroll cost accounting of the complete system, and then the methodological synthesis of the various statements, Hope that the reality of corporate pay design to provide a strong guide.