摘要:企业的绩效薪酬是企业管理最核心的内容。企业的发展关键在于“人”，然而企业适合的绩效薪酬体系是留住人才的关键因素之一。随着中国经济不断地发展，中国经济到了发展的十字路口——中国经济面临转型的问题，中国的企业也开始掀起改革的风潮，在这个转型的过程中大型私企成为了改革的主力军，国有企业也紧跟而上，而私有中小型企业却成为了改革浪潮中的“吊车尾”。

　　　本文以广东南雄市金叶包装材料有限公司为研究对象，该公司是一家以生产塑料产品为主的私有制家族企业，通过在该公司一个多月的实习和访谈调查，了解了该公司的组织结构、基本管理框架以及基本经营情况。本文主要使用SWOT企业管理分析工具对企业的管理现状进分析，通过梳理公司组织结构、重新确定岗位簇和岗位系数，结合绩效考核工具的使用，重点分析该公司薪酬管理体系和绩效体系的漏洞所在，针对这些漏洞，在原有的体系基础上，结合参考文献，提出和完善更适合该企业的绩效薪酬体系。

　　　本次绩效薪酬体系设计，晋升和薪酬完全与绩效挂钩，打破薪酬与晋升完全由老板决定的局面，用数据说话，提高员工的工作积极性与创造性，最终提升企业效益。

　　　本系统设计的目的在于：第一，规范企业绩效薪酬管理，实现企业内部薪酬公平；第二，让薪酬体系具有一定的吸引力，留住核心员工；第三，提升薪酬管理质量，对外具有一定的竞争能力；第四，科学薪酬管理，节约企业薪资成本。

关键词：绩效薪酬  体系  分析

ABSTRACT:The performance of enterprise compensation is the core content of enterprise management. The key to the development of enterprises is "people", but the enterprise for the performance pay system is one of the key factors to retain talent. With China's continuous economic development, China's economic development to a crossroads -- the Chinese economy is facing the problem of transformation, Chinese enterprises began to set off wave of reform, large private companies in this transition process has become the main force of the reform of the state-owned enterprises, also followed, and the private small and medium enterprises has become the crane tail in reform " The crane tail".

　　　Taking Guangdong Nanxiong Jinye packing material Co. Ltd as the research object, the company is a production of plastic products of private ownership of the family of small enterprises, through interviews in the company more than a month of practice and understanding of the structure, the company's organization, basic management framework and basic operation. This paper mainly using SWOT enterprise management analysis of the management status of enterprise tools into the analysis, through combing the organizational structure of the company, to determine the position of cluster and the job coefficient, combined with the use of performance appraisal tools, focusing on analysis of the company compensation management system and performance system of loopholes, loopholes in the system, on the basis of the original, the combination of reference literature, put forward is more suitable for the enterprise's performance salary system.

　　　Design of compensation system of the performance, promotion and salary completely performance-related pay and promotion, break completely determined by the boss of the situation, talk with data, improve the working enthusiasm and creativity of employees, and enhance the efficiency of enterprises

　　　The design of this system is: first, standardize enterprise performance and salary management, realize the enterprise internal pay equity; second, make the salary system has a certain appeal, retain key employees; third, improve the quality of salary management, foreign has a certain competitive ability; fourth, scientific salary management, salary cost saving.

Keywords: Pay for performance；system；analyse