[摘要]薪酬管理是现代企业人力资源管理的重要内容之一,合理的薪酬制度、有效的薪酬体系能够极大地激发企业员工的潜力和忠诚度,增强员工的满意度和对组织的归属感,最终能够极大地提升企业的竞争能力。人力资源作为竞争力的源泉在知识经济时代发挥着越来越重要的作用,企业的竞争就是人才的竞争,如何吸引人才、激励人才、留住人才是企业管理中一个永恒的课题。建立对外具有竞争性,对内具有公正性的薪酬管理体系更是市场经济体制下的企业管理者直面的主要难题。本文在阐述薪酬管理对现代企业人力资源管理重要作用的基础上,分析了薪酬管理内涵、主要内容及功能,接着研究了现代企业薪酬制度和结构设计的相关内容,最后指出了薪酬体系实施需要注意的问题,以期能够对企业人力资源管理带来一定的借鉴。 [关键词]薪酬管理、薪酬制度、人力资源管理 [Abstract]Salary management is the modern enterprise human resources management is one of the important contents, the reasonable salary system, an effective compensation system can greatly stimulate staff potential and loyalty, enhance employee satisfaction and organizational commitment, eventually can greatly promote the competition ability of the enterprise. The human resources are playing the more and more vital role as the fountainhead of competitive ability in the Knowledge-base economy times. Competition between enterprises is competition between talented people. How to attract the talented person, drove the talented person, detains the talented person is an eternal topic in the business management. Establish competitive and fair salary management system is the main difficult problem which the privately operated enterprises face directly under the market economy system. In this paper, the salary management of modern enterprise human resources management important role based on the analysis of the compensation management, connotation, main content and function, and then studied the modern enterprise salary system and the structural design of the related content, finally points out the problems needing attention in the implementation of salary system, with a view to enterprise human resources management to bring certain draw lessons from. [Keywords]Salary management、Salary system、Human resource management