工资薪酬是企业发放给职工的所有现金和非现金形式的劳动报酬,包括基本工资、奖金、津贴、补贴、年终加薪、加班工资,以及与任职或者受雇有关的其他支出。对于武钢股份的薪酬费用研究,采取横向与纵向方法,探究宏观因素影响与内部管理结构原因,从而得出一个全面、整体的结论。通过对比历年年报,结合武钢股份薪酬制度的改革历程,总结值得借鉴的制度特点。 Wages and salaries are the remuneration of all cash and non-cash work paid by employees to employees, including basic salaries, bonuses, allowances, subsidies, year-end pay increases, overtime pay, and other expenses related to employment or employment. For WISCO’s salary and expense research, adopting horizontal and vertical methods to explore the macroeconomic factors and internal management structure, so as to draw a comprehensive and overall conclusion. By comparing the previous annual reports, combined with the WISCO remuneration system reform process, summarize the system characteristics worth learning.