摘要:作为人力资源战略管理重要工具的薪酬管理，在与企业战略联结、激发员工积极性、培植企业文化和发展员工能力等方面发挥着重要的作用。改革开放以来，中国逐渐成为国际投资热区，吸引了大量跨国企业来华发展，中国内资企业在薪酬管理方面与国际存在的较大差距，不利于企业在人才这一重要资源上形成竞争优势，在一定程度上制约了企业的发展。

　　　本文结合薪酬管理的基本理论和方法，在实地调研在华中外企业薪酬管理现状的基础上，首先对问卷调查进行结果分析，再通过对五个具有代表性的日韩、欧洲、北美、港澳台、中国内资企业的薪酬管理现状进行深入研究，以分别找出其薪酬管理体系的共性和差异，然后对外资企业薪酬管理实践的优势与中国内资企业薪酬管理的不足进行分析。最后，文章对如何完善中国内资企业薪酬管理体系提出自己的看法，希望对提升中国内资企业薪酬管理水平有所助益。　

关键词：外资企业；中国内资企业；薪酬管理

Abstract:Salary Management is an important tool of strategic management of human resources. It plays a sighnificant role in coupling with enterprise strategy, stimulating the enthusiasm of the staff, cultivating enterprise culture, developing staff capability and so on. Since China's reform and opening up, China has become the international investment hot spots and attracted a large number of multinational companies in China. However, the gaps between Chinese local enterprises and internation in salary management are bad for Chinese enterprises to bulid a competitive advantage in humer resource, which to some extent has hindered the development of enterprises.Based on the basic theory and method of salary management, and with a researchment in the field on salary management of domestic and foreign enterprises in China.At first analyze the survey result, then through deeply researching the salary management status of the five representative enterprises in China: Japanese, Korean, Hong Kong, Macao and Taiwan, North America Europe and Chiniese, to respectively find out the commonalities and differences in their compensation management system. And analyse the advantages of foreign enterprises and disandatages of Chinese local enterprices in salary management practices. Finally, the article puts forward views on how to perfact Chinese domestic salary management, hoping it can help to enhance the level of Chinese domestic enterprises salary management.

Keywords: Foreign enterprise；Chinese domestic enterprise；Salary management