摘要薪酬管理是企业提高人力资源配置、激发员工工作积极性的重要方式和手段，是企业进一步发展的重要前提和基础[]。科学的薪酬体系有助于促进员工与企业结成利益共同体，最终达到双赢目标。本文以深圳百果园实业发展有限公司为研究对象，首先分析了该企业薪酬管理工作的现状；其次指出该企业薪酬调查工作开展不充分、薪酬体系激励作用不明显、薪酬内部分配的公平性差、绩效薪酬制定依据较为主观四个方面的主要问题；最后结合薪酬管理相关理论及深圳百果园实业发展有限公司薪酬管理工作的实际情况提出系统开展薪酬调查分析工作、按照需求制定薪酬激励机制、建设科学合理的薪酬分配制度、建立健全绩效评价工作机制四个方面的对策。希望可以有针对性的解决深圳百果园实业发展有限公司薪酬管理工作的现实问题，有效提升企业薪酬管理工作的水平。关键词：薪酬管理薪酬分配薪酬激励绩效薪酬AbstractSalarymanagementisasignificantpatternandmeasureforenterprisestoimprovethecollocationofhumanresourcesandarouseemployees'enthusiasmforwork.Itisalsoanimportantprerequisiteandbaseforthefurtherdevelopmentofestablishment.ThescientificsalarysystemhelpstopromoteemployeesandenterprisestoformaCOIS,andfinalyachievemutuallybeneficial.ThisarticletakesShenzhenBaiguoyuanIndustrialDevelopmentCo.,Ltd.astheresearchtarget,aboveall,analyzestheexistingcircumstancesofthecompany'ssalarymanagementwork;secondly,itpointsoutthattheenterprise'ssalarysurveyworkisnotfullydeveloped,thesalarysystem'sincentiveeffectisnotobvious,theinternalfairnessofsalarydistributionispoor,andperformanceThebasisforsalaryformulationisrelativelysubjectiveinfourmainaspects;finally,basedontherelevanttheoryofsalarymanagementandtheexistingcircumstancesofcompensationofShenzhenBaiguoyuanIndustrialDevelopmentCo.,Ltd.,itisproposedtosystematicallycarryoutsalarysurveyandanalysis,formulatesalaryincentivemechanismsaccordingtoneeds,andbuildscientificandreasonableThefourrespectsofthesalaryallotmentsystemandfoundasoundperformanceevaluationworkingmechanism.ItishopedthatthepracticalproblemsofthesalarymanagementofShenzhenBaiguoyuanIndustrialDevelopmentCo.,Ltd.canbesolvedinatargetedmanner,andthehorizontalofestablishmentsalarymanagementcanbeeffectivelyimproved.Keywords:CompensationmanagementSalaryallocationSalaryincentivePerformancepay目录TOC\o"1-3"\h\uHYPERLINK\l_Toc15389一、引言PAGEREF_Toc153891HYPERLINK\l_Toc11042二、薪酬管理概述PAGEREF_Toc110421HYPERLINK\l_Toc4917（一）薪酬与薪酬管理PAGEREF_Toc49171HYPERLINK\l_Toc21960（二）薪酬管理相关理论PAGEREF_Toc2