工商管理[外文翻译].doc

浙江万里学院商学院
工商管理专业，2012级2班

李娜

工商管理系

2012010363

朱栋奇

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毕业论文外文文献译文

浙江万里学院商学院 外文文献译文

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浙江万里学院商学院 外文文献原文
外文文献译文
标题：执行福利计划和薪酬管理
资料来源: 2012年2月《华尔街日报》
作者：Richard D. Landsberg， JD， LLM， CLU RFC， APM, AIF
咨询和协助管理补偿程序的正确执行福利是一个动态的过程。重新表彰必须基于知识的企业文化而保持适应人才市场的变化和环境景观影响补偿。
决定什么以及如何缴纳个人表演者在业务领域从不同的角度是极其重要的。薪酬决策对全球经济组织的有着一定强度的影响。它们保障企业的战略招聘、保留和奖励,确保企业的竞争优势.它们保障企业的战略招聘、保留和奖励,确保企业的竞争优势.在过去的几十年中，薪酬管理及其对竞争优势的影响已经得到了更大的关注.
从语义上看,这个词的定义是“为了平衡补偿,以抵消，弥补。对不同语言的起源进行了调查，给出了一种回归、招募、奖励和保留的整体意义上的整体意义.对不同语言的起源进行了调查,给出了一种回归、招募、奖励和保留的整体意义上的整体意义。在商业中,人人将补偿作为费用和影响员工的工作行为，最终,组织的财务绩效。
几乎每一个流行的学术理论告诉一个企业调整其薪酬体系，以支持该组织的方向。薪酬体系可以被设计来支持该组织的经营策略，以适应社会，竞争和监管压力的环境.最终目的是为了获得和维持竞争优势。
内部对齐检查在一个单一的组织内支付关系。这通常被称为“内部公平.”内部对齐是为了区分不同等级的绩效工资的关系。非常少的关注，根据这个评论员,是由财务顾问,在设计和执行保险为基础的管理福利方面的薪酬管理。没有考虑到组织的内部组织和它的关系到一个执行的福利计划，该计划是注定要失败的。最常用的方法来完成内部对齐是工作的基础和人的内部结构.许多企业都是在以人为基础的内部调整的基础来转换工作的。因此,而不是分析构成工作的任务,分析是一个人必须具备的技能或能力，形成工作.经验提供了一些“道路规则”，以执行利益和赔偿制度。例如，以作业为基础的内部比对,美国证券交易委员会。162美元奖金,分裂和不合格递延补偿都可以用来招聘，奖励,并保留根据个人居住在企业层次和他/她的工作描述人才。它将被视为交易的性质，在激励部分的总薪酬结构（现金，优点和激励）。换句话说，一个工作环境下,任何行政福利计划将整个体系的管理者是统一的，一个运营副总裁和高级管理.
它经常会被视为一种利益或收入保障计划，个人可以根据情况组织内。企业本身对任何项目的贡献通常是基于实现组织的统一财务目标的.
基于人的系统分类技能和能力。这些技能是由该组织的价值,他们单独实现.基于人的内部定位系统的个人成就和持续改进,灵活性和整体组织敏捷性的承诺。因此，反对以工作为基础,以个人为基础的行政利益-克是在地图上的真实人为基础的系统。个别高管的个人设计往往是这种情况取决于所需的（收入保护,退休储蓄）从一个菜单的选择。
通常，顾问的做法是一个企业的奖励（成果），保留（竞争），退休（储蓄），和/或招聘(劳动力供给）的参数.它变成了一种泥在墙上的方法。行政效益亲克需要预置为方法.数据必须被开采.信息必须寻求.它可以导致招聘、奖励、保留、退休,但在需要告知，你是谁处理和如何经营是必要的一个最后的建议。
预制线发现或方法采访一个前景需要补偿系统的理解.在组织中似乎有一个趋势，对使用替代的奖励制度，这可以归因于对人的补偿的趋势。开始一个替代的奖励,保留，招聘系统的一个原因是尝试和控制成本,通过连接奖励的性能。这是一种从一种权利的感觉中移动.在长期的激励计划中也有爆炸性的增长,这是一种激励长期价值创造的愿望。通常情况下,绩效型计划通常是在未来的三年中，为一个时间框架的企业绩效目标。一般来说，他们是受到财务盈利或回报措施的推动,以满足或超过特定的目标.最后，以人为基础的管理福利有一个基础广泛的力量，在他们的多功能性。取决于他们如何分布在补偿结构中，他们可以加强对性能的强烈重视或激发更大的承诺和保留强调个人所有制文化.
最后，在帮助创造一个竞争性薪酬激励的作用，促进工作的力量是不可估量的。它开始与确定的前景的哲学。找出薪酬结构是否有竞争力,在公司的本地市场的行政职位.这可以从工资范围的类似岗位和职位描述。这项工作描述是特别重要的比较，但通常很难找到比较.从哲学和结构，顾问将能够确定一个前景是否具有竞争力的类似规模的组织，销售和市场的组织.薪酬必须与成就目标、公司的使命和愿景.此外,支付系统必须帮助创建所需的工作文化。支付他/她的个人绩效成绩不足以帮助开发团队环境.因此,顾问协助仔细定义工作文化前景希望创建、目标选择的好处在那些文化的成功贡献。
咨询和协助管理补偿程序的正确执行福利是一个动态的过程。建议必须基于知识的企业文化而保持适应人才市场的变化和环境景观影响的补偿。
外文文献原文
Title： Executive Benefit Planning and Compensation Management
Material Source:Richard D。 Landsberg, JD， LLM, CLU, ChFC， RFC， APM， AIF Author：Nailin Bu，Carol A。 McKeenand Wenguo Shen
Consulting and assisting in management of a compensation program with the correct executive benefits is a dynamic process. Re- commendations must be based upon knowledge of business culture while staying attuned to the changing marketplace for talent and the environmental landscape that affects compensation.
Decisions regarding what and how to pay individual performers in the business arena are extremely important from a variety of perspectives。 Compensation decisions impact the relative strength of organizations in a global economy。 They safeguard the strategic recruitment, retention， and reward of human resources that ensure the competitive advantage sought by an enterprise。 Compensation management and its influence in creating competitive advantage have gained greater attention in the last few decades.
Semantically， the word compensation is defined as “to counterbalance，" to offset, to make up for. An investigation into the origin of the word in different languages gives a sense of holistic meaning that combines return, recruit， reward， and retain。 In commerce, man- agers will view compensation as both an expense and an influence on employee work behavior and, ultimately， the organization’s financial performance。
Almost every popular academic theory tells a business to tailor its pay systems to support the organization’s direction。 Compensation systems can be designed to support the organization’s business strategy and to adapt to social， competitive， and regulatory pressures in the environment。 The ultimate purpose is to gain and sustain competitive advantage。
Internal alignment examines pay relationships within a single organization。 This is often referred to as “internal equity。” Internal alignment serves to distinguish pay relationships for differ— ent performance at various hierarchical levels。 Very little attention, according to this commentator, is undertaken by the financial advisor with regard to compensation management in the design and execution of insurance—based executive benefits。 Without taking into consideration the internal alignment of an organization and its relationship to an executive benefit program, the program is doomed to fail。
The two approaches most used to fulfill internal alignment are job-based and person-based internal structures. Many businesses are switching from job—based to person-based internal alignment. Consequently， rather than analyze the tasks that make up a job, analysis is upon the skills or competencies a person must possess to per- form the work。 Experience provides some “road rules" as to executive benefit and compensation systems.For instance， with a job—based internal alignment， Sec。 162 bonus， split dollar and nonqualified deferred-compensation can all be used to recruit, reward， and retain talent based upon where the individual resides in the enterprise hierarchy and his/her job description. It will be viewed as transactional in nature， fitting within the incentive portion of the total compensation structure （cash， merit, and incentive）. In other words, with a job—based environment, any executive benefit plan will be uniform throughout the hierar- chy-one for managers， one for operational vice presidents， and one for senior management. Often it will be viewed as a benefit or income protection program that an individual qualifies for based upon status within the organization。 Contributions by the enterprise itself to any program are usually based upon achieving uniform financial goals of the organization。
Person-based systems categorize skills and competencies. These skills are valued by the organization and they are individually achieved. Person—based internal alignment systems hold the promise of individual achievement and continuous improvement, flexibility， and overall organizational agility。 Consequently， as opposed to job—based， personal—based executive benefit pro— grams are all over the map in a true person—based system. Individual design for individual executives is often the case dependent upon what is desired (income protection， retirement savings) from a menu of choices。
Too often, advisers approach an enterprise with the reward （achievement), retain （competition）， retirement （savings)， and/or recruit (labor supply） arguments。 It becomes a mud—at—the- wall approach。 Executive benefit pro— grams need to be prewired as to the approach. Data must be mined。 Information must be sought out。 It’s ok to lead with recruit， reward， retain， and retire， but after the need is annunciated， whom you are dealing with and how they operate is necessary to a final recommendation.
Prewiring a discovery or approach interview with a prospect requires an understanding of compensation systems. There seems to be a trend in organizations toward the use of alternative reward systems， which can be attributed to the trend toward person— based compensation. One reason for initiating an alternative reward， retain, recruit system is to try and control costs by linking awards to performance. It is a move away from a sense of entitlement。 There has also been explosive growth in long-term incentive plans as a desire to motivate longer term value creation. Very often， performance—type plans typically feature corporate performance objectives for a time frame three years in the future. Generally they are driven by financial earnings or return measures with a pay- out for meeting or exceeding specific goals。 In the end， person-based executive benefits have a broad-based strength in their versatility. Depend- ing on how they are distributed within the compensation structure they can reinforce a strong emphasis on performance or inspire greater commitment and retention by emphasizing an individual ownership culture。
In the end， the role of competitive compensation in helping create a motivated, contributing work force is inestimable。 It starts with determining the prospect's philosophy。 Find out if the compensation structure is competitive within the firm’s local market for executive positions。 This can be gleaned from the salary range for similar positions and job descriptions. The job description is particularly important for comparisons but usually harder to find for comparison. From philosophy and structure， the adviser will be able to determine whether a prospect is competitive with similar positions in organizations of similar size, sales， and markets。
Pay must relate to the accomplishment of goals， the company mission， and vision。 Additionally， pay systems must help create the work culture desired。 Paying an individual for his/her performance accomplishments alone will not help develop the team environment。 Thus, the advisor assists in carefully defining the work culture the prospect wants to create， aiming select benefits at those contributing to the success of that culture。
Consulting and assisting in management of a compensation program with the correct executive benefits is a dynamic process。 Recommendations must be based upon knowledge of business culture while staying attuned to the changing marketplace for talent and the environmental landscape that affects compensation。