已阅读5页,还剩9页未读, 继续免费阅读
版权说明:本文档由用户提供并上传,收益归属内容提供方,若内容存在侵权,请进行举报或认领
文档简介
莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂膆芅蒆蚂罿膁蒅螄膅蒀薄袆羇莆薃罿膃节薃蚈羆芈薂袁芁膄薁羃肄蒃薀蚃艿荿蕿螅肂芅薈袇芈膁蚈羀肁葿蚇虿袃莅蚆螂聿莁蚅羄袂芇蚄蚄膇膃蚃螆羀蒂蚂袈膅莈蚂羀羈芄螁蚀膄膀螀螂羆蒈蝿袅膂蒄螈肇肅莀螇螇芀芆莄衿肃膂莃羁艿蒁莂蚁肁莇蒁螃芇芃蒀袆肀腿葿肈袂薇葿螈膈蒃蒈袀羁荿蒇羂蕿蚈衿肄莂薄羈膇薇袃羇艿莀蝿羆莁薅蚅羅膁莈蚁羄芃蚄薇羄莆蒇袅羃肅蚂螁羂膈蒅蚇肁芀蚀薃肀莂蒃袂聿肂芆袈肈芄蒁螄肈莇莄蚀肇肆薀薆肆腿莃袄肅芁薈螀膄莃莁蚆膃肃薆薂膂膅荿羁膂莇薅袇膁蒀蒇螃膀腿蚃虿螆节蒆薅螆莄蚁袄螅肄蒄螀袄膆虿蚆袃芈蒂薁袂蒁芅羀袁膀薁袆袀芃莃螂袀莅蕿蚈衿肄莂薄羈膇薇袃羇艿莀蝿羆莁薅蚅羅膁莈蚁羄芃蚄薇羄莆蒇袅羃肅蚂螁羂膈蒅蚇肁芀蚀薃肀莂蒃袂聿肂芆袈肈芄蒁螄肈莇莄蚀肇肆薀薆肆腿莃袄肅芁薈螀膄莃莁蚆膃肃薆薂膂膅荿羁膂莇薅袇膁蒀蒇螃膀腿蚃虿螆节蒆薅螆莄蚁袄螅肄蒄螀袄膆虿蚆袃芈蒂薁袂蒁芅羀袁膀薁袆袀芃莃螂袀莅蕿蚈衿肄莂薄羈膇薇袃羇艿莀蝿羆莁薅蚅羅膁莈蚁羄芃蚄薇羄莆蒇袅羃肅蚂螁羂膈蒅蚇肁芀蚀薃肀莂蒃袂聿肂芆袈肈芄蒁螄肈莇莄蚀肇肆薀薆肆腿莃袄肅芁薈螀膄莃莁蚆膃肃薆薂膂膅荿羁膂莇薅袇膁蒀蒇螃膀腿蚃虿螆节蒆薅螆莄蚁袄螅肄蒄螀袄膆虿蚆袃芈蒂薁袂蒁芅羀袁膀薁袆袀芃莃螂袀莅蕿蚈衿肄莂薄羈膇薇袃羇艿莀蝿羆莁薅蚅羅膁莈蚁羄芃蚄薇羄莆蒇袅羃肅蚂螁羂膈蒅蚇肁芀蚀薃肀莂蒃袂聿肂芆袈肈芄蒁螄肈莇莄蚀肇肆薀薆肆腿莃袄肅芁薈螀膄莃莁蚆膃肃薆薂膂膅荿羁膂莇薅袇膁蒀蒇螃膀腿蚃虿螆节蒆薅螆莄蚁袄螅肄蒄螀袄膆虿蚆袃芈蒂薁袂蒁芅羀袁膀薁袆袀芃莃螂袀莅蕿蚈衿肄莂薄羈膇薇袃羇艿莀蝿羆莁薅蚅羅膁莈蚁羄芃蚄薇羄莆蒇袅羃肅蚂螁羂膈蒅蚇肁芀蚀薃肀莂蒃袂聿肂芆袈肈芄蒁螄肈莇莄蚀肇肆薀薆肆腿莃袄肅芁薈螀膄莃莁蚆膃肃薆薂膂膅荿羁膂莇薅袇膁蒀蒇螃膀腿蚃虿螆节蒆薅螆莄蚁袄螅肄蒄螀袄膆虿蚆袃芈蒂薁袂蒁芅羀袁膀薁袆袀芃莃螂袀莅蕿蚈衿肄莂薄羈膇薇袃羇艿莀蝿羆莁薅蚅羅膁莈蚁羄芃蚄薇羄莆蒇袅羃肅蚂螁羂膈蒅蚇肁芀蚀薃肀莂蒃袂聿肂芆袈肈芄蒁螄肈莇莄蚀肇肆薀薆肆腿莃袄肅芁薈螀膄莃莁蚆膃肃薆薂膂膅荿羁膂莇薅袇膁蒀蒇螃膀腿蚃虿螆节蒆薅螆莄蚁袄螅肄蒄螀袄膆虿蚆袃芈蒂薁袂蒁芅羀袁膀薁袆袀芃莃螂袀莅蕿蚈衿肄莂薄羈膇薇袃羇艿莀蝿羆莁薅蚅羅膁莈蚁羄芃蚄薇羄莆蒇袅羃肅蚂螁羂膈蒅蚇肁芀蚀薃肀莂蒃袂聿肂芆袈肈芄蒁螄肈莇莄蚀肇肆薀薆肆腿莃袄肅芁薈螀膄莃莁蚆膃肃薆薂膂膅荿羁膂莇薅袇膁蒀蒇螃膀腿蚃虿螆节蒆薅螆莄蚁袄螅肄蒄螀袄膆虿蚆袃芈蒂薁袂蒁芅羀袁膀薁袆袀芃莃螂袀莅蕿蚈衿肄莂薄羈膇薇袃羇艿莀蝿羆莁薅蚅羅膁莈蚁羄芃蚄薇羄莆蒇袅羃肅蚂螁羂膈蒅蚇肁芀蚀薃肀莂蒃袂聿肂芆袈肈芄蒁螄肈莇莄蚀肇肆薀薆肆腿莃袄肅芁薈螀膄莃莁蚆膃肃薆薂膂膅荿羁膂莇薅袇膁蒀蒇螃膀腿蚃虿螆节蒆薅螆莄蚁袄螅肄蒄螀袄膆虿蚆袃芈蒂薁袂蒁芅羀袁膀薁袆袀芃莃螂袀莅蕿蚈衿肄莂薄羈膇薇袃羇艿莀蝿羆莁薅蚅羅膁莈蚁羄芃蚄薇羄莆蒇袅羃肅蚂螁羂膈蒅蚇肁芀蚀薃肀莂蒃袂聿肂芆袈肈芄蒁螄肈莇莄蚀肇肆薀薆肆腿莃袄肅芁薈螀膄莃莁蚆膃肃薆薂膂膅荿羁膂莇薅袇膁蒀蒇螃膀腿蚃虿螆节蒆薅螆莄蚁袄螅肄蒄螀袄膆虿蚆袃芈蒂薁袂蒁芅羀袁膀薁袆袀芃莃螂袀莅蕿蚈衿肄莂薄羈膇薇袃羇艿莀蝿羆莁薅蚅羅膁莈蚁羄芃蚄薇羄莆蒇袅羃肅蚂螁羂膈蒅蚇肁芀蚀薃肀莂蒃袂聿肂芆袈肈芄蒁螄肈莇莄蚀肇肆薀薆肆腿莃袄毕业论文材料英文文献及译文课题名称薪酬体系专业工商管理学生姓名班级B工商072学号指导教师专业系主任完成日期二零一一年三月THECHANGINGPATTERNOFPAYANDBENEFITSTUDOR,THOMASR,TRUMBLE,ROBERTRJOURNALOFCOMPENSATIONANDCREATIONOFANORGANIZATIONSCOMPENSATIONSTATEMENT,COMPENSATIONGOALS,ANDTHEDEVELOPMENTOFCOMPENSATIONPOLICIESTODAY,ONESTRATEGICCOMPENSATIONTRENDISTHEUSEOFPAYINCENTIVESINSTEADOFTHETRADITIONAL,ANNUAL“EVERYBODYGETS”PAYINCREASETHERATIONALEISTOCONTROLCOSTSANDTOMORECLOSELYTIEPERFORMANCETOCOMPENSATIONWECANGROUPTHECHANGINGPATTERNOFCOMPENSATIONINTOTWOGENERALAREASPAYMETHODTRENDSANDBENEFITSTRENDSHUMANRESOURCESMANAGERSSHOULDFAMILIARIZETHEMSELVESWITHTHESECHANGINGTRENDSANDDETERMINETHEPLANTHATISMOSTSUITABLEFORTHEIRORGANIZATIONPAYMETHODTRENDSTHEREAREANUMBEROFPAYMETHODSAVAILABLEFORUSEBYEMPLOYERS,INCLUDINGGENERALPAYINCREASES,COSTOFLIVINGINCREASES,MERITPAY,BONUSES,SKILLBASEDPAY,COMPETENCEBASEDPAY,CEOCOMPENSATION,GAINSHARING,ANDVARIOUSTYPESOFINCENTIVEPAYGENERALPAYINCREASEAGENERALPAYINCREASEISAPAYINCREASEGIVENTOEVERYONEINACOMPANYITCANBEALUMPSUMPAYMENT,BUTITISMORELIKELYTOBEAPERCENTAGEINCREASEINBASESALARYTHEEMPLOYERSRATIONALEFORTHEPAYINCREASEMAYHAVEBEENTHERESULTOFAMARKETSURVEY,JOBEVALUATION,ORJUSTAPROFITABLEYEARTHETREND,HOWEVER,ISFORGENERALINCREASESTODECLINEASPAYFORPERFORMANCESYSTEMSBECOMEINCREASINGLYDOMINANTINADDITION,GIVINGEVERYONETHESAMERAISESOMETIMESDECREASESMORALEBECAUSEHIGHPERFORMINGEMPLOYEESSEEPOORPERFORMERSGETTINGTHESAMEREWARDCOSTOFLIVINGINCREASECOSTOFLIVINGINCREASESAREGENERALPAYINCREASESTRIGGEREDBYARISEINANINFLATIONSENSITIVEINDEX,SUCHASTHECONSUMERPRICEINDEXORTHEPRODUCERPRICEINDEXASWITHGENERALPAYINCREASES,THEUSEOFCOSTOFLIVINGPAYINCREASESISDECREASINGAMONGCOMPANIESTHERATIONALEFORTHISDECREASEISTHATWITHLOWERINFLATIONTHUSLITTLECHANGEINPRICES,INCOMESAREMORESTABLEANDTHENEEDFORINFLATIONADJUSTMENTSISNOTASGREATASITWASINTHEPASTINADDITION,COLLECTIVEBARGAININGAGREEMENTSARENOWLESSLIKELYTOINCLUDEPROVISIONSFORCOSTOFLIVINGINCREASES,SONONUNIONFIRMSARENOTUNDERASMUCHPRESSURETOPROVIDETHEMINANATTEMPTTOMATCHUNIONNEGOTIATEDCOMPENSATIONTHEIRDECLINECANALSOBEATTRIBUTEDTOTHEFACTTHATEMPLOYERSAREMOVINGAWAYFROMPAYSYSTEMSTHATARENONPERFORMANCERELATEDMERITPAYMERITPAYISANOTHERGENERICTERMINWHICHPAYINCENTIVESAREGIVENFOROVERALLJOBPERFORMANCESOMEPROBLEMSFREQUENTLYENCOUNTEREDWITHMERITPAYPLANSINCLUDETHEUSEOFSUBJECTIVECRITERIAWHENMEASURINGEMPLOYEEPERFORMANCEALACKOFUNIFORMSTANDARDSFORRATINGINDIVIDUALEMPLOYEESDIFFERENCESAMONGMANAGERSINHOWTOMAKEINDIVIDUALRATINGSMERITPAYWASTHEFIRSTATTEMPTBYFIRMSTOCREATEAPAYFORPERFORMANCESYSTEMHOWEVER,DUETOEMPLOYERANDEMPLOYEEDISSATISFACTIONWITHMERITPAYPLANS,THETRENDISTOELIMINATETHEMANDINSTEADUSEPAYFORPERFORMANCEPLANSTHATAREMOREOBJECTIVESUCHASBONUSPLANS,ANDTHATUSESPECIFICPERFORMANCEMEASURINGCRITERIATHATAIDINTHEPERFORMANCEAPPRAISALPROCESSTHISTRENDINCLUDESBOTHTHEPRIVATEANDPUBLICSECTORS,BECAUSETHEMERITPAYSYSTEMINTHEFEDERALSECTORHASALSOBEENINADEQUATEBONUSABONUSISAGENERICTERMINVOLVINGATYPEOFPAYFORPERFORMANCEPLANMANAGERSCANGIVEABONUSFORINDIVIDUALORGROUPPERFORMANCE,ANDFORMEETINGOBJECTIVESSUCHASMBOMANAGEMENTBYOBJECTIVESRESEARCHERSANDPRACTITIONERSHAVEGIVENTHESEPLANSHIGHMARKSFORMOTIVATINGEMPLOYEES,FORCREATINGLOYALTY,ANDFORMEETINGPERFORMANCEOBJECTIVESINADDITION,BONUSESREDUCETHETURNOVEROFHIGHPERFORMINGEMPLOYEESANDINCREASETHETURNOVEROFLOWPERFORMERS,WHODONOTGETBONUSESIFTHEBONUSSYSTEMISWELLDESIGNED,THEYALSOCREATEINTERNALEQUITYASSUCH,BONUSSYSTEMSPAYFORPERFORMANCEARETHECURRENTTRENDINCOMPENSATIONSKILLBASEDPAYSKILLBASEDPAYEMPHASIZESACOMPANYSDESIRETOINCREASETHESKILLSANDKNOWLEDGEOFITSWORKFORCEITMAYINVOLVECLASSES,VOLUNTARYJOBROTATION,ORTESTSITSBENEFITSAREMANY,INCLUDINGHAVINGTRAINEDPEOPLEAVAILABLETODOAJOBIFSOMEONEISABSENTSKILLBASEDPAYALSOWORKSWELLWITHQUALITYCIRCLESBECAUSEITPROVIDESEMPLOYEESWITHABETTERUNDERSTANDINGOFTHEJOBSTHEIRCOWORKERSPERFORMITREDUCESRESISTANCETORESTRUCTURINGOROTHERNEEDEDCHANGESITLEADSTOAMOREFLEXIBLEWORKFORCETHATCANBETTERADAPTTONEWTECHNOLOGIESORPROCESSESANDITENCOURAGESALEARNINGENVIRONMENTITDOES,HOWEVER,REQUIREALARGEINVESTMENTINTRAININGWHICHCANBEEXPENSIVECOMPETENCEBASEDPAYCOMPETENCEBASEDPAYTHEGRIDSYSTEMISVERYNEWANDDOESVARYFROMPLANTOPLANTHEIDEAISNOTONLYTOREWARDEMPLOYEESFORHOWWELLTHEYDOAJOB,BUTFORHOWTHEYDOTHEJOBFOREXAMPLE,ACOMPETENCEBASEDPAYPLANCANBEUSEDTOPERSUADEWORKERSTOUSETHECOMPUTERSTHATARESITTINGONTHEIRDESKS,ORTOADAPTTOOTHERCHANGESTHATCOMEALONGTHERATIONALEBEHINDACOMPETENCEBASEDPAYPLANISTOKEEPEMPLOYEESKILLSCURRENTCEOCOMPENSATIONTHECOMPENSATIONOFCEOSANDOTHERTOPEXECUTIVESHASALSOBEENCHANGING,ANDNOWINCLUDESMOREPAYINCENTIVESSUCHASSTOCKOPTIONSTOBETTERLINKPERFORMANCEWITHCOMPENSATIONPLANSLINKINGEXECUTIVEPAYWITHPERFORMANCEMAYINCLUDESTOCKOPTIONS,CASHBONUSES,PHANTOMSTOCK,ORDEFERREDCOMPENSATION,ALLOFWHICHAREWAYSOFMAKINGTOPMANAGEMENTMOREACCOUNTABLEFORCOMPANYPERFORMANCETODAY,PERFORMANCECONSIDERATIONSAREALARGERPARTOFEXECUTIVECOMPENSATIONTHESECURITIESANDEXCHANGECOMMISSIONALSOREQUIRESCORPORATIONSTOEXPLAINTHERATIONALEBEHINDTHEIREXECUTIVECOMPENSATIONPROGRAMSTOSHAREHOLDERSGAINSHARINGGAINSHARINGISAPAYFORPERFORMANCEPLANINWHICH“GAINS”ARESHAREDWITHEMPLOYEESFORIMPROVEMENTSINPROFITABILITYORPRODUCTIVITYGAINSHARINGPLANSAREDESIGNEDTOCREATEAPARTNERSHIPWITHEMPLOYEESSOTHATBOTHMANAGEMENTANDLABORAREWORKINGTOWARDTHESAMEGOALSANDTHATBOTHGROUPSAREBENEFITINGFROMTHERESULTSGAINSHARINGISAGROWINGTREND,ANDITFITSWELLWITHOTHERTRENDS,SUCHASPARTICIPATORYMANAGEMENT,WORKEREMPOWERMENT,ANDTEAMWORKITISALSOBEINGUSEDINMANYSERVICEBUSINESSES,SUCHASBANKINGANDINSURANCEGAINSHARINGENCOURAGESEMPLOYEEINVOLVEMENTANDACCEPTANCEOFCHANGE,ANDALIGNSEMPLOYEEGOALSWITHCOMPANYGOALSFIVETYPESOFPAYINCENTIVESWHILEALLPAYINCENTIVESCANBEGENERICALLYCOINEDAS“GAINSHARING,”WEWILLBRIEFLYMENTIONFIVETYPES1ESOPSEMPLOYEESTOCKOWNERSHIPPLANSALLOWTHESHARINGOFGAINSTHROUGHDIVIDENDSANDANYINCREASEINTHEVALUEOFCOMPANYSTOCKESOPSDOCREATEOWNERSHIPINTHECOMPANYFOREMPLOYEESTHATMAYRESULTINADDITIONALMOTIVATION,BUTTHEYDONOTNECESSARILYHAVEAPARTICIPATIVEMANAGEMENTCOMPONENT2PROFITSHARINGPLANSPROFITSHARINGPLANSALLOWEMPLOYEESTOSHAREINTHEREVENUETHEYHELPEDGENERATETHISSHARINGCANBEEITHERDEFERREDORIMMEDIATESOMEOBSERVERSARGUETHATASSOCIATINGREWARDSANDPERFORMANCEISDIFFICULTIFMANAGERSONLYGIVEREWARDSANNUALLY,ANDTHATPERHAPSEMPLOYEESSHOULDNOTSHAREINTHEPROFITSBECAUSETHEYDONOTSHAREINTHERISKSHOWEVER,COMPANIESSUCHASLINCOLNELECTRICANDFORDFEELTHATPROFITSHARINGISASTRONGINDUCEMENTTOINCREASEPERFORMANCETHECURRENTRATEOFGROWTHOFTHESEPLANSISSIGNIFICANTFORBESTMOTIVATIONALRESULTS,COMPANIESSHOULDUSEASYSTEMTHATISBASEDONSOMECRITERIATHATEMPLOYEESUNDERSTAND,INSTEADOFJUSTANARBITRARYAMOUNTTHEADVANTAGEOFPROFITSHARINGPLANSISTHATEMPLOYERSDONOTHAVETOPAYALARGESUMOFMONEYIFTHEPROFITTARGETISNOTMET3SCANLONPLANSSCANLONPLANSALLOWEMPLOYEESTOSHAREINANYSAVINGSINLABORCOSTUSINGARATIOTHATISDUETOTHEIRINCREASEDPERFORMANCETHERATIONALEFORSCANIONPLANSISTOHELPEMPLOYEESIDENTIFYWITHANDPARTICIPATEINTHECOMPANYEMPLOYEESPARTICIPATINGINSUCHPLANSMAYHAVEACCESSTOSUGGESTIONPROGRAMS,BRAINSTORMINGSESSIONS,ORCOMMITTEESTOSOLVEPRODUCTIONPROBLEMSTHEEMPLOYERANDTHEEMPLOYEESTHENSHAREINTHESAVINGSTHATRESULT4RUCKERPLANSRUCKERPLANSALLOWEMPLOYEESTOSHAREINANYIMPROVEMENTINTHERATIOOFEMPLOYEECOSTSTOTHEVALUEDADDEDINMANUFACTURINGTHISISTHEMOSTCOMPLEXGAINSHARINGPLAN,BECAUSEITDEALSWITHFOURVARIABLESLABORCOSTS,SALESVALUEOFPRODUCTIONCHANGESINEQUIPMENT,ORWORKMETHODS,FOREXAMPLE,PURCHASESOFOUTSIDESERVICESSUCHASSUBCONTRACTING,ORUTILITIES,ANDPURCHASESOFOUTSIDEMATERIALS,INVOLVING“INVENTORY,THEFT,ANDSOON”RUCKERPLANSAREDESIGNEDTOGIVEEMPLOYEESASTAKEINAREASSUCHASREDUCINGLABORCOSTS,USINGRAWMATERIALS,ANDOUTSOURCINGDECISIONSASSUCH,EVERYONESHARESINTHESAVINGS5IMPROSHAREPLANSIMPROSHAREPLANSALLOWEMPLOYEESTOSHAREINPRODUCTIVITYGAINSTHATOCCURBECAUSEOFTHEIREFFORTSSUP5FOLLOWINGTHEIMPROSHAREAPPROACH,MANAGERSGIVEBONUSESWHENTHEACTUALHOURSFORASPECIFICAMOUNTOFPRODUCTIVITYARELESSTHANTHESTANDARDTHATTHEYCREATEDUSINGAFORMULATHESAVINGSARESPLITBETWEENTHECOMPANYANDTHEWORKERS,INARATIOSUCHAS5050CHANGESINBENEFITPLANSCHANGESINBENEFITPLANSHAVEOCCURREDASARESULTOFEFFORTSTOKEEPUPWITHTRENDS,TOCONTAINCOSTS,ANDTOMEETGOVERNMENTREGULATIONSEMPLOYEESOFTENVIEWBENEFITSASANENTITLEMENT,ANDTHEIRCOSTWHICHHASSTEADILYINCREASEDNOWAVERAGES36PERCENTOFTOTALWAGESTHETRENDISTOGETTHEMOSTOUTOFBENEFITS,WHILEKEEPINGCOSTSDOWNFOREXAMPLE,EMPLOYERSDONOTWANTTOPAYFORANYOVERLAPOFCOVERAGE,ORTOPAYTOOMUCHFORCOVERAGEASTHEIRCOSTSCONTINUETOGOUP,EMPLOYERSARENOWSTARTINGTOQUESTIONHOWMUCHEMPLOYEESVALUETHEIRBENEFITSFOREXAMPLEDOTHEYSUPPORTRECRUITMENT,MOTIVATE,ANDRETAINGOODEMPLOYEESDOTHEYSUPPORTTHESTRATEGICMISSIONOFTHEFIRMDOPROPOSEDBENEFITSSUPPORTTHECOMPANYSRETENTIONGOALSANDTHEDEMOGRAPHICSOFPOTENTIALRECRUITSDOTHEYSUPPORTTHECOMPANYCULTUREORTHECULTURETHECOMPANYNOWWANTSTOPROMOTEAMOVEMENTNOWEXISTSAMONGEMPLOYERSFORMEASURINGBENEFITRESULTSANDCONTINUOUSLYEVALUATINGBENEFITSAFOCUSONTOTALQUALITYMANAGEMENTMAKESTHEINTERNALEMPLOYEETHECUSTOMEROFHRDEPARTMENTSWHOHAVETHEPRODUCTOF“BENEFITS”HRDEPARTMENTSWANTTOSATISFYTHECUSTOMER,BUTAREALSOBENCHMARKINGANDQUANTIFYINGEACHBENEFITTHESTRATEGICTRENDISTODESIGNBENEFITSTOMAKEITEASIERTOREALIZETHECORPORATEMISSIONANDTOENHANCETHEVALUEOFTHEBENEFITSOFFEREDANOTHERMAJORTRENDISOFFERINGFLEXIBLEBENEFITSWHEREEMPLOYEESMAKEBENEFITDECISIONSTOFITTHEIRLIFESTYLES401KPLANSTODAY,401KPLANSAREPOPULARRETIREMENTVEHICLESBECAUSECONTRIBUTIONSAREMADEONBEFORETAXBASISANDINVESTMENTEARNINGSARETAXDEFERREDTHEYALSOADDRESSTHETRENDOFMOREMOBILEEMPLOYEES,WHODONOTSTAYWITHACOMPANYFORTHEIRENTIREWORKINGLIVESWITH401KPLANS,EMPLOYEEACCOUNTSCANBETRANSFERREDTOANOTHERCOMPANYSPLANORTOANINDIVIDUALRETIREMENTACCOUNTACOMPANYCANALSOESTABLISH401KPLANSWITHOUTPROVIDINGFOREMPLOYERMATCHINGCONTRIBUTIONS,SOTHEONLYEMPLOYERCOSTISFORPLANADMINISTRATIONMANAGEDCAREPLANSMANAGEDCAREPLANS,SUCHASPREFERREDPROVIDERORGANIZATIONSPPOSANDHEALTHMAINTENANCEORGANIZATIONSHMOS,AREAGROWINGBENEFITTRENDAWAYFROMTRADITIONALMEDICALINSURANCETHESEPLANSOFTENINCLUDEPREVENTIVEMAINTENANCEFEATURESTHATATTEMPTTOTREATILLNESSESEARLIERTOAVOIDHIGHERCOSTSALTHOUGHTHEYHAVEDISAD
温馨提示
- 1. 本站所有资源如无特殊说明,都需要本地电脑安装OFFICE2007和PDF阅读器。图纸软件为CAD,CAXA,PROE,UG,SolidWorks等.压缩文件请下载最新的WinRAR软件解压。
- 2. 本站的文档不包含任何第三方提供的附件图纸等,如果需要附件,请联系上传者。文件的所有权益归上传用户所有。
- 3. 本站RAR压缩包中若带图纸,网页内容里面会有图纸预览,若没有图纸预览就没有图纸。
- 4. 未经权益所有人同意不得将文件中的内容挪作商业或盈利用途。
- 5. 人人文库网仅提供信息存储空间,仅对用户上传内容的表现方式做保护处理,对用户上传分享的文档内容本身不做任何修改或编辑,并不能对任何下载内容负责。
- 6. 下载文件中如有侵权或不适当内容,请与我们联系,我们立即纠正。
- 7. 本站不保证下载资源的准确性、安全性和完整性, 同时也不承担用户因使用这些下载资源对自己和他人造成任何形式的伤害或损失。
最新文档
- 手臂防蹭测试共创活动
- 液压传动与气动技术智慧树知到答案2024年黑龙江交通职业技术学院
- 痘敏肌小绿管-受试者使用感受评分(D0min15)
- 29高中数学新教材课堂导学案(求导公式即法则)
- 第一章 勾股定理单元测试卷 2024-2025学年北师大版数学八年级上册
- 2024年人教版小学艺术·音乐新教材培训心得
- 水暖卫浴设备的节水技术进展
- 陶瓷制品市场竞争格局与策略
- 系外行星环系统与宜居性的关系
- 第一单元史前时期:原始社会与中华文明的起源 知识清单 统编版七年级历史上册
- 一年级道德与法治上册 (拉拉手 交朋友)课件教学
- 工程质量隐患举报信的范本
- 中国知名集团绩效和薪酬管理诊断报告
- 第一讲 伟大事业都始于梦想(课件)
- 原油储罐盘管施工方案
- 配电室上墙的十项制度(3篇)
- 房地产开发企业安全生产工作控制要点
- 建筑工程公司组织机构设置与管理制度汇编样本
- 4.5《电磁铁》教学课件
- 人教鄂教版五年级科学上册知识要点
- 乳化炸药现场混装车安全技术操作规程
评论
0/150
提交评论