怪才尼古拉斯凯奇

TheFatalFlawinPayforPerformanceManycorporateboards,respondingtoshareholderandpublicpressure,aredesigningpay-for-performanceplanstoholdCEOsaccountable.Butthereisoftenacrucialflawinsuchschemes:Theydon’tpayforperformancewithintegrity.Theomission—evidentfromcompensationcommitteereportsintopcompanies’proxystatements—isstriking.Corporations,afterall,faceunceasingpressurestomakethenumbersbybendingtherules,andanintegritymisscanhavecatastrophicconsequences,includingindictments,fines,dismissals,andcollapseofmarketcapitalization.Furthermore,performancewithintegritycreatesthefundamentaltrust—insideandoutsidethecompany—onwhichcorporatepowerisbased.AboardshouldexplicitlybaseadefinedportionoftheCEO’scashcompensationandequitygrantsonhisorhersuccessinhandlingthefoundationaltaskoffusinghighperformancewithhighintegrityatalllevelsofthecompany.Whydon’tboardsdothatTheymaybeuncertainaboutthemeaningofintegrityandhowtoassessitsintegrationintofinancialperformance.Stepone,then,indesigningpayforperformancewithintegrityisusingthefollowingdefinition:Integrityisauniformcorporateculturewiththreeelements—robustadherencetoformalrules;adoptionofethicalstandardsthatareinthecompany’slong-termenlightenedself-interest;andemployeecommitmenttohonesty,candor,fairness,trustworthiness,andreliability.SteptwoisfortheboardtoassesswhethertheCEOhasinfusedhighperformancewithhighintegrity.Theboardcandothatbyansweringthefollowingquestions,usinghardanalyticsaswellastheboardmembers’ownjudgment.HastheCEOestablishedcompany-wideperformance-with-integrityprinciplesforwhichthefirm’sleadersareresponsibleandaccountableExamplesoftheseincludedemonstratingcommittedandconsistentintegrityleadership;managingperformancewithintegrityasabusinessprocess;usingearly-warningsystemstostayaheadofglobaltrends;providingtimely,risk-assessedtraining;andgivingemployeesavoice.HavetheCEOandtopmanagersimplementedtheseprinciplesthroughrobustpracticesIfleadersdon’tinvesttime,effort,andresourcesinembeddingkeyintegritypracticesinbusinessprocesses,“toneatthetop”isjustwindowdressing.(Forexamples,seethesidebar“ThePracticeofPerformancewithIntegrity.”)HasintegritypermeatedeveryaspectofthecorporatecultureOnevitaltoolforassessingthatisanannual,anonymousemployeesurveyacrossallbusinessesandregionsthatasks,“Isintegritycompromisedbybusinesspressures”and“Aretheleaders’verbalcommitmentstointegrityreflectedinaction”TheboardcanalsohaveoutsideHRexpertsperiodicallyconduct360-degreeassessmentsoftheCEOandtopexecutivesthatexploresuchquestions.HastheCEOmetannualperformance-with-integrityobjectivessetbytheboardOneexamplemightbeeffectivelyhandlingamajormissorcrisis—anenvironmentalaccident,abriberycase,orafinancialrestatement—andremedyingtheproblemsystematicallyafteracandidanalysisofitscauses.AnotherobjectivemightbehiringleadersinemergingmarketssuchasChina,Russia,andIndiawhoareskilledinintegratingperformanceandintegrity.HowdobusinessdivisionsratecomparativelyTheboardshouldlookathowintegritypracticesdifferamongdivisionsandhowtheCEOdealswithlaggards.Itshouldalsolookathowtheunitsrankagainstexternalpeers.(Thismayrequiredatafromnewsorgovernmentreportsoracomparativeauditby,say,aformerregulatoryofficial.)Theboard’sstandardsforassessingpayforperformancewithintegrityshouldalsodefineanewsetof“specs”inthecompany’sCEOsuccessionplanning.Inevaluatingcandidates,theboardshouldask:Dotheypossesstheknowledge,experience,andskillstodrivearobustperformance-with-integrityculturedeepintothecompany’sglobaloperationsThesamespecsshouldbeusedtoevaluatethecompensationofseniorexecutivesandsetgoalsforleadershipdevelopmentprograms.That’sthebestwaytoensurethat,overthelongterm,thecompany’stopranksarefilledwithmanagerswholivebytheprinciplesandpracticesofperformancewithintegrity—andthushelpthecompanyavoiddebilitatingrisksandsecurethetrustthatisvitaltodoingbusiness.Here’sasamplelistofquestions(greatlyshortenedbecauseofspacelimits)thatwillhelpboardsassessaCEO’sperformance-with-integritypractices.Theycanbeansweredusingtoolslikeprocessreviewsandsubstantiveauditsandexternaloutcomes(suchasenvironmentalviolationsorcustomercomplaints).LeadershipDoestheCEO...communicatetotheorganizationthatintegritymustneverbecompromisedtomakethenumbersdisciplinegenerals,notjusttroops,forintegritylapsesaddressdifficultintegrityissuesregularlyatstaffmeetingsBusinessprocessesDoestheCEO...buildastrongintegrityinfrastructure—processesforpreventing,detecting,andrespondingtolapsesinallbusinessesandregions—andputAplayersinchargeofitassessintegrityneedsrealisticallyandprovideadequatefundingforthoseactivitiesrespondpromptlytoearlywarningsontrendsinlegal,ethical,andcountryrisksGivingemployeesavoiceDoestheCEO...encouragereportingoffinancial,legal,andethicalconcernsthroughasystemthatpreventsretaliationensurethatconcernsareinvestigatedfairlyandpromptly,thattrendsaretracked,andthatremedialactionistakenifneededFromthepointofviewofproductivity,itisproductionorothereconomicactivitiesofhumanlaborinputthemonetaryfundsmanifestations,isthefinalcostoftheproductcomponents.Intheconditionsofmarketeconomy,enterprisesmainlythroughpaidtotheaccountingormeasuringproductionandothereconomicactivitiesofhumanlaborconsumption.Duetothepressureofcompetition,enterprisesmustconsidercuttinglaborcosts.Fromthepointofviewoftherelationsofproduction,compensationfortheincomedistributionreflectstheoutcomeofthestaffwastheallocationofshares.Underthecurrentsocialsystemofourcountry,compensationisthemainsourcestothemeansofsubsistenceconsumptionofworkers.Ithaveamajorimpactonthelevelofconsumptionandtheconsumptionstructure,andconsumptionactuallyistheprocessofreproductionlabor,reproductionoflaboralsohasanimportantinfluenceinthenextphaseofproduction.Therefore,thecompensation’slevelhasgreatsignificanceforsustainedandstableincreaseproductionorpromoteothereconomicactivities.Suchadualcharacterofcompensation,itdecidedthatthecompensationmanagementisactuallyreduceexpenditureandincomedistributiononproductioncostsandthatcontinuedtoimprovepaylevelsofthiscontradictionandmakeanadjustment.(2)ThefunctionofcompensationThefunctionofcompensationmayfromtheenterprises,workersandsocialaspectstoinspect:①Fromthepointofviewoftheenterprises,compensationhasthefollowingfunctions:First,theincrementfunctions.Compensationisnotonlythecostsofpurchaselaborbyenterprises,aswellastheinvestmentofliveworking,itwillgiveemployersgreaterthanexpectedcostbenefits.Theexistenceofsuchbenefit,providedtheimpetusmechanismoflaboremploymentandinvestmentlaborfortheenterprises.Second,thepromotingfunctions.Compensationisaevaluationofworkersandoperators’performance,reflectthequalityandquantityconditionsofwork.Therefore,thecompensationcanpromotestaffconstantlyimprovetheirworkefficiencyandenthusiasm.Third,thecoordinationfunctions.Whilethemovementofcompensation,puttheorganization'sgoalsandintentionsofmanagerstoemployees,correspondtherelationshipbetweenstaffandenterprises,andpromotetheconsistentofstaff’actionandenterprisescorrespond.Ontheotherhand,thereasonableofcompensation’differentialsandstructurecaneffectivelymediatetheconflictbetweentheemployees,andharmonythehumanrelationships.②Fromthepointofviewoftheemployee,compensationhasthefollowingfunctions:First,thereproductionoflaborensurefunctions.Staffthroughthelaborandservicesexchangeforcompensation,sothattheycouldmeettheneedoffood,clothing,shelter,withthebasicneedsoflife,therebyachievingareproductionoflaborforce.Secondistoachievefunctionalvalue.Compensationisanevaluationforenterprisestopayfortheiremployees,alsoistherecognitionofstaffcapabilityandlevel,isthereturnsoftheimplementofindividualsvalue,andthesignalofsuccessfulpromotion,itreflectstheemployees’relativepositionandfunctioninenterprises,itcanmakethestaffhaveasenseofachievementandsatisfaction,andthusinspiregreaterenthusiasmforthework.Third，reasonablecompensationwillbestrongthetrustofenterprisebystaff,builduptheexpectedincreaseriskofpsychologicalsenseofsecurityandasenseofsecurityforthestaff.③Fromthepointofviewofthesocial,compensationhastherelocatefunctionoflaborforceresourcesforthesocial.Mostpeoplewillbewillingtothehighercompensationregions,departmentsandthepost.Asamanagercanusethedifferencecompensationtoguidehumanresourcesreasonableflow,promotetheeffectivedistributionforhumanresources,implementthehumanresourcesdevelopmentandmaximizeefficiency.Inaddition,compensationalsocanapplytheoccupationalvalueandtypesofworkbypeople,compensationleveltoacertainextentreflectthetypesofworkorsocialvalues,therebyadjustthepeople'soccupationalaspirationsandtheflowsofobtainemployment.Compensationhasalwaysbeenanattentiontask,itisnotmerelyrelatedtoeachperson'spersonalinterests,isinvolvedineveryorganization,thewholecommunity,andeventheentirecountry'ssocio-economicdevelopment.Therefore,compensationisthatforeignscholarshavealwaysbeenanimportantresearchsubject.TheMotivationtheoryofcompensationisthebasisofthecompensationmanagementtheory.Motivationisthemostimportantandmostbasicfunctionsincompensation.Howtousethecompensationtomotivatethestaff’efficiencyandenthusiasm,isthecorecontentofcompensationstudy,designandcompensationmanagement.Reasonable,fairandcompetitivecompensationisthemostimportantfactorstoencouragetheemployeestoworkhard.Reasonable,andeffectivecompensationmanagementmechanismbetweenpromptingisabenigninteraction.Effectivecompensationmechanismmustmotivatethestaffusehigherquantityandqualitytocompletedtasks,andhigherquantityandqualityofworkmustbringhighercompensation.Motivationisapsychologyconcept,initsessence,itissaidthatsomemotivationbythereasons,someoccurredmotiveactsisproduced.Forexample,thesameperson,whydotheirsometimesworkactively,andsometimesflaggingspiritandnomoodtowork,orevennegativegoslowNow,putthemotivationconceptintomanagementpractice,endowanewmeaning.Thatismotivationisaspiritualpowerorstate,thestaffhassteppedup,inspireandpromotetheroleandinstructionorguidancestaffconductattheorganization'sgoals.Therefore,notonlytostudysomekindofmotivationhowis,morecrucialtoexaminehowtopromotethemanagementofaparticularobjecthavethemotivationhowtoguidethemwiththeirfullforcetoachieveaparticulargoal.Today'ssociety,moreandmoremotivationbymanymanagersintheimplementationguidanceandleadershipisseenasanimportantmethodthuseffectivelyintegratehuman,usingtechnologytoachievereunificationofallemployees,itwillalsomakethepersonaleaseofmind,theachievementoforganizationalobjectives.Intheunderstandingthebasisofhuman,andmanyscholarsresearchtheneedsandconductofhuman,Butithasthesamepurposeofthestudy,namely:howtoinspiremotivation,howtoanalyzeneeds,howtodetermineaction,adoptedtomeettheneedsofthepeopletoachievetheirbasicobjective,soastoachieveaneffectivemotivation.Atpresent,domesticandforeignscholarshaverecognizedthemainmotivationtheory:HierarchyofNeedsTheory,Two-factortheory,EquityTheory,Expectancytheoryofmotivation.ThistextsimplyintroduceHierarchyofNeedsTheoryandExpectancytheoryofmotivation.Maslowputforwardthehierarchyofneedstheory,itthinksthattheneedsofhumanisarisenwiththearrangementform,fromthejuniorprogramsneedtobegintomoveupwardstoseniorneeds.Maslowthinksthatitgenerallyhasfivelevelsofneedsinsociallifebypeople:physiologicalneeds,securityneedsandsocietyneeds,respectneedsandself-actualizationneeds.Maslowalsoconsidersthatwhenaneedtobemet,andahigherlevelofneedwilloccupythedominantposition,theindividualneedsofthelayertorise.Fromthepointofmotivation,noaneedwillbefullymet,However,aslongasthemeetingispartoftheindividualwilltopursueotheraspectsoftheirneeds.AccordingtoMaslow'sview,ifwewanttoinspiresomeone,itisimperativetounderstandwhichhierarchyofneedsbytheperson,thenfocusedonmeetingtheneedsofthislevelorabovethislevelneeds.Maslow'stheorygainedall-pervadingrecognition,especiallygainedtherecogniztionfrompracticebymanymanagers.Thisismainlyduetothetheorysimpleandclear,easytounderstandtheinherentlogic.Itsmaximizeusefulnessliesinthefactthatitpointsouttheneedforeveryperson.Asmanagers,inordertoeffectivelyitisnecessarytounderstandtheirsubordinateswhatisneedtomeet.ExpectancytheoryofmotivationisproposedbyFulumu(V.H.Vroom)whoistheUnitedStatespsychologists.ThebasicviewpointsofExpectancytheoryofmotivationis:Peopleexpecttheiractionswillhelptoachieveacertaintargetcircumstances,willbeincentivetodocertainthingstogethertoachieveourgoals.Performanceisthethreefunctionofperceived:expectations,relevanceandpotency.Inthereformprocessofstate-ownedenterprise,theinternalreformofthecompensationsystemisalwaysthesummitconcernedbyallthelevelsofmanagers.Thereformofenterprisescompensationsystemthroughouttheentireprocessofstate-ownedenterprisesreform.WhilemanagersatalllevelspaygreatattentiontodesignandpaysystemreforminChinabutthemajorityofbusinessespaysystemstillfacedwithmanyproblemsandshortcomingsatpresent,andmanyenterprises’employeesisnothighsatisfactionofthecompensationsystem,thecompensationsystemofenterpriseshasfailedtoplaytheroleofincentive,didn’tbecomethenormtoworkers.Likeotherstate-ownedenterprises.WhentheE&Yfactorycarrythroughthecompensationmanagement,alsonotfullyunderstandthatthecompensationsystemofenterprisesmustsupportandservicestotheenterprise'sstrategicgoals.Greaterextentontheexistenceofcompensationtocompensation,distributetheEquityandreasonableintothereformanddevelopmentprocessasagoalandnotwhatkindofcompensationsystemwillbefavorabletocorporatestrategyandtheimplementofhumanresourcestrategy,E&Yfactorydonotfromtheirownstrategiesandtheoverallhumanresourcesstrategystartingtoreformandimprovethecompensationsystem,anddonotfootholdintheenterprisebusinessstrategyandhumanresourcesstrategy,accordingtolabormarket,Finallyformedenterprisescompensationmanagementsystem.EnterpriseslackofmanagementexperienceinprofessionalhumanresourcesmanagementsectorinthemediumandlongtermdevelopmentstrategyofResearchanddecompositiontotheenterprise,accordingtotheexternalmarketandthedevelopmentofenterprisesandworkoutdevelopmentstrategiesthatsuitthesalarymanagementsystem,lackofstudyoncompensationmanagement.Althoughenterprisesalsopayacertainofreformforcompensationsysteminrecentyears,butthesereformsarenotfromtheheightofcorporatestrategyandtheenterprisefailstoreflectthestrategicobjectivesandpositioning.Duetotheinferenceoftraditionalstructureandthetraditionalconcept,theexistingcompensationstructureofenterpriseisrelativelyaverage,noreasonablebegangap,thepriceofenterprisescompensationandlabormarketdetachedfromthepriceoflabormarket,keypositionsinthecompensationlevelbelowtheexternalmarketcompensationlevelandwithoutexternalcompetition;Andnon-keypositionsinthecompensationhigherthanthemarketlevel.Thecompensationofordinaryworkersishigherthanthemarketprice.Fromtheexterior,non-keypositionsordinaryworkersofenterprisewhosecompensationtheirsalarylevelhigherthantheaveragelevelinsociety,onesideitincreasesthecostofhumanandwastethelimitedfinancialofenterprises,asordinaryemployeesinthelabormarket,especiallyinthelargepopulationofurbanareasisaseriousoversupply.Thereisabsolutelynoneedtopaytheirhighcompensation,evenpaidhighwagestostimulatealltheirenthusiasm,butisnotworthfromtheinputandoutputviewoftherelativeefficiency,formtheinternal,non-criticalpositionsinhighercompensationlevels,contrast,keypositionsonthelowcompensationlevels,itwillincreasethesenseofunfairnessinkeypositions,intheimportantpositionsofworkersThestaffofsomekeypostsandimportantpositionsoftheenterprise,theircompensationwerelowerthanthepricesofmarketcompensation.Asweallknow,thecompensationlevelofenterprisesinthetalentmarket,andeventhewholesocietyshouldcertainlyattractive,Inordertoattractandretaintalent,itcanbeovercomecompetitors.Forfirst-ratetalentshouldbegivenfirst-classreturn.Ifthekeyemployeesandthecorestaffincomelowerthanthestandardsofsociallevel,externalcompetitivenesswillberelativelyweak,itwillmaketheenterprisesfailtoholdthehuman,andledtoseriousunreasonablehumanresourcestructureintheenterprise.Fromthecircumstancesofinvestigationbyus,ontheonehand,manyemployeesdiscontenttheexistingcompensationsysteminthereflectedrewards;Ontheotherhand,therearemanystaffcannotcorrectlydealwiththecompensationgap.Staffonthecompensationgapissueofloveandhate,thisbringabigresistancetothereformofcompensation,eventhoughthegoodideaishardlytoimplement.Asenterprisemanagers,arenottobreaktheoriginalpattern,theresultistomakethelargecontributionofstaffandCorestafflosttheirjobsinitiativeandcreativity,evencausethemissingoftalentintheenterprises.ThroughthedesignofcompensationinE&Yfactory,whichbroketheoriginalpatternofthecompensationsystem,re-designingthecompensationstructure,recyclingacompensation,underanewestablishmentoftheguidanceofmoderntheoryofincentives,enterpriseoperationsandstaffcompensationlevelscloselyfalltogether,combinetheincomeofemployeesandworkperformanceclosely,Itwillbeabletomaximizethemobilizationofstaffenthusiasm,initiativeandcreativity,strengthenthestaffofresponsibilityandurgency,improveworkefficiency,increaseperformance,makegreatestcontributiontomeetthedevelopmentgoalsofenterprise,toadaptthechangesintheinternalandexternalenvironment,protectthelong-termstableandhealthydevelopmentofthenewcompensationsystem.Duringtheprocessofdesignofcompensationsystem,andstrivetoachievethefollowingobjectives:Providingabasicideasandframeworkforthecompensationofdistributiontotheenterprises,reasonablestructure,strongmaneuverability;giveprioritytoefficiencyandgiveconsiderationtofairness;adheretoequalcompensationforequalwork,embodiedrewards;atthesametime,appropriateincreasingthetotalcompensation,reasonablewideningincomegaps.绩效薪酬的致命缺陷小本杰明·海涅曼迫于股东和公众压力，许多公司董事会都在努力建立与业绩挂钩的薪酬体系，以期CEO们恪尽职守。但是，此类薪酬体系往往存在一个致命缺陷：仅关注业绩，而忽略了操守。从顶级公司股东委托所附的薪酬委员会可以看出，这种忽略是显而易见的。毕竟，上市公司始终面临着完成业绩目标的巨大压力。为此，它们不惜违规违纪。然而，这种职业操守的缺失将导致各种灾难性后果，包括起诉纠纷、罚款赔付、解雇免职以及市值暴跌。殊不知，操守与业绩并重，才能在公司内外赢得最基本的信任，而公司力量也只是建立在信任的基础之上。在公司各个层面上将高尚操守和卓越业绩相融合是CEO的基本任务，董事会应该在CEO的现金和股权报酬中划出一定比例，专门与CEO在上述任务上的表现挂钩。但董事会为何没有这样做呢这可能是因为他们自己对操守的含义也并不确定，更不知道该如何考核职业操守与财务业绩的融合了。那么，董事会要设计重操守的绩效薪酬制，第一步要做的就是引入操守概念：操守是全公司的统一文化，有三个要素组成——坚决遵守正式的规章；采用符合公司长远利益同时又不损害他人利益的伦理；员工要承诺做到诚实坦率、公平公正、可信可靠。第二步，董事会需运用一些复杂的分析工具，当然也要运用他们的个人判断力，来考核CEO是否已经把高尚操守和卓越业绩相融合。董事会可根据以下问判断：CEO是否在全公司范围内制定了操守和业绩并重的薪酬制度，且由公司领导层对此负责举例而言，CEO应该做到：领导层始终如一地恪守职业操守，把操守和业绩的结合当作一项业务流程来管理，运用预警系统抢先把握全球商业规范趋势，及时提供道德风险评估培训，并保证员工的发言权。CEO和高管们是否在实践中贯彻了这些原则如果领导层没有投入足够的时间、精力和资源，将关键的操守原则落实到公司的业务流程中，那么所谓的“高层主张”就只不过是空口白话而已。操守原则是否已渗透到公司文化的每个层面一个重要的评估工具就是覆盖公司所有业务及地区的员工匿名年度调查表，其中包括这些问题：“操守原则是否会向商业压力让步”“在恪守职业操守方面，领导是否言行一致”董事会还可以定期邀请外部的人力资源管理专家，同样就此类问题对CEO和高管进行360度评估。CEO是否完成了董事会设定的操守和业绩并重的年度目标比如说，这个目标是：CEO有效处理严重失误或危机（如环境事故、贿赂案，或者财务造假），并且在对事件起因进行坦诚分析后，有条不紊地解决问题。又比如：在新兴市场（如中国、俄罗斯和印度）聘用善于兼顾操守与业绩的领导者。公司各事业部在职业操守方面的相对表现如何董事会要观察各事业部之间的操守差异，以及CEO是如何处理那些落后分部的。同时，董事会还要将这些事业部与公司外部的同行进行比较。（这可能需要从新闻报道、政府报告或前监管机构官员的的比较审计资料中收集数据）董事会在明确上述考核标准时，还应制定一套新的CEO继任“规范”。在考量候选人时，董事会应该问：他们的知识、经验、能力是否有利于推动操守和业绩并重的健康企业文化，使之深入公司在全球的每一个经营机构另外，这套规范还应当运用在高管薪酬评估，以及领导人培养项目的目标设定中。长期来看这也是确保公司高层坚持操守和业绩并重原则的最佳方式，有助于公司规避风险，获取商界成功所必需的信任。操守与业绩并重的管理实践下面列出的一份问题清单样本（限于篇幅，问题数量已经大大缩减），对董事会评估CEO兼顾操守与业绩的实际行为会有所帮助。要找到这些问题的答案，可以借助流程评估、独立审计和外部影响（如环境损害或客户投诉）等手段。领导力CEO是否……告知组织上下，操守原则决不向像业绩目标让步不仅仅规范普通员工的操守，同时也约束高层领导的行为定期在员工会议上处理有关操守的棘手问题业务流程CEO是否……为员工恪守职业操守创造必要的基础条件——设计流程用以防范、发现并处理公司各业务、各地区内的不端行为，并安排明星员工负责此项工作现实地评估操守需求，并拨出足够的经费予以支持对法律风险、伦理风险和国家风险的变化提出预警，并及时应对让员工有发言权CEO是否……鼓励员工通过正式系统来报告财务问题、法律问题以及伦理问题，同时防止员工因此遭受打击报复确保及时公正地研究问题，跟踪问题的发展趋势，并在必要时采取补救措施从生产力角度看，它是企业生产或其他经济活动中投入的活劳动的货币资金表现形式，是产品最终成本的构成要素。在市场经济条件下，企业主要通过薪酬来核算或计量生产与其他经济活动中活劳动的消耗。由于竞争的压力，企业必须考虑不断降低活劳动的成本。从生产关系角度看，薪酬体现为收入分配的结果，是员工所获得的分配份额。在我国现行社会制度下，薪酬是劳动者获取生活资料进行消费的主要来源。它对消费水平和消费结构都有重要的影响，而消费实际上是劳动力再生产的过程，劳动力的再生产又对下一步生产具有重要影响。因此，薪酬水平的持续稳定提高对于推动生产或其他经济活动具有十分重要的意义。薪酬的这种两面性，决定了薪酬管理实际上就是对生产成本上不断降低薪酬支出与收入分配上不断提高薪酬水平的这一矛盾而作出的一种调节。①从企业方面看，薪酬具有以下功能:一是增值功能。薪酬既是企业购买劳动力的成本，也是用来交换劳动者活劳动的手段，同时还是一种对活劳动的投资，它能够给雇主带来预期大于成本的收益。这种收益的存在，为企业主雇佣劳动力、投资劳动力提供了动力机制。二是激励功能。薪酬是对劳动者和经营者工作绩效的一种评价，反映着其工作的数量和质量状况。因此，薪酬可以激励员工不断提高工作效率和工作积极性。三是协调功能。一方面薪酬额的变动，将组织的目标和管理者的意图传递给员工，协调员工与企业之间的关系，促使员工行为与企业目标相一致。另一方面，合理的薪酬差别和结构，能有效地调解雇员之间的矛盾，从而协调好人际关系。②从员工方面看，薪酬具有以下功能：一是劳动力再生产保障功能。员工通过劳动和服务行为换取薪酬，从而能满足本人及家庭的吃、穿、住、用等基本生活需求，进而实现着劳动力的再生产。二是价值实现功能。薪酬是企业对员工工作付出的一个评价，是对员工工作能力和水平的承认，也是对个人价值实现的回报，是晋升和成功的信号，它反映了员工在企业中的相对地位和作用，能使员工产生满足感和成就感，并进而激发出更大的工作热情。三是合理的薪酬能加强员工对企业的信任感，增强员工对预期风险的心理保障意识和安全感。③从社会方面看，薪酬对社会具有劳动力资源的再配置功能。人们一般都会愿意到薪酬较高的地区、部门和岗位工作，作为管理者可以利用薪酬差别可以引导人力资源的合理流向，促进人力资源的有效配置，实现人力资