业绩评估与薪酬在线视频

同学们好
Hello everyone

我是云南财经大学国际工商学院的潘雪冬老师
I am Pan Xuedong from International Business School of Yunnan University of Finance & Economics

这节课我们学习全球人力资源管理的第三节
Today we are going to study Unit 3

业绩评估与薪酬
performance appraisal and compensation of Global human resources

业绩评估是指
Performance appraisal systems are

公司根据对与公司战略的执行和竞争优势的实现十分重要的
used to evaluate the performance of managers against some criteria that the firm judge to be important for

一系列标准来评价管理者的工作表现
the implementation of strategy and the attainment of a competitive advantage

企业的业绩评估制度是
A firm’s performance appraisal systems are

组织结构中作为核心组成部分的控制体系
an important element of its control systems

如何最有效地评估外派经理的业绩
and control systems are a central component of organizational architecture

对许多跨国公司来说是一个非常棘手的问题
A particularly thorny issue in many international businesses

对许多跨国公司来说是一个非常棘手的问题

对许多跨国公司来说是一个非常棘手的问题
is hot best to evaluate the performance of expatriate managers

我们首先
First

来了解外派人员业绩评估存在的问题
let’s look at the issues and considers for appraising expatriate performance

无意识的偏见使得客观评估外派经理的业绩很困难
Unintentional bias makes it difficult to evaluate the performance of expatriate managers objectively

评估外派人员业绩的两大主体
Two groups evaluate the performance of expatriate managers

东道国和母国经理都会受偏见的影响
Host-nation managers and home-office manager, and both are subject to bias

东道国的经理很可能
The host-nation managers may be biased by

被他们参考和预期的文化框架所影响
their own cultural frame of reference and expectations

母国经理产生偏见的原因是距离遥远和自身缺乏海外工作经验
Home-country managers’ appraisal may be biased by distance

母国经理产生偏见的原因是距离遥远和自身缺乏海外工作经验
and by their own lack of experience working abroad

通常
Customarily

本国的管理层并不了解国外子公司的情况
Home-office managers are often not aware of what is going on in a foreign operation

因此
Accordingly

在评估外派人员业绩时依赖数据
they tend to rely on hard data in evaluating an expatriate’s performance

但这些数据可能受一些外派经理违法控制的因素的影响
which criteria may reflect factors outside the expatriate manager’s control

数据也不能完全反映外派人员的工作业绩和软变量
Data doesn’t fully reflect the performance and soft variables of expatriates

如外派人员发展跨文化认知的能力等
such as an expatriate’s ability to develop cross-cultural awareness

有一些方法可以减少在业绩评估过程中的偏见
Several things can reduce bias in the performance appraisal process

首先
Frist

多数外派人员认为当地经理评估的权重应该高于非当地经理
most expatriates appear to believe more weight should be given to an on-site manager’s appraisal

多数外派人员认为当地经理评估的权重应该高于非当地经理

多数外派人员认为当地经理评估的权重应该高于非当地经理
than to an off-site manager’s appraisal

当地经理更了解外派人员的工作业绩
An on-site manager is more likely to understand the performance of expatriate

特别是软变量
especially soft variable

如果当地经理的国籍与外派经理相同
The evaluation may be especially valid when the on-site manager is of the same nationality

其评估会因文化偏见的减少而更有效
as the expatriate because cultural bias should be alleviated

专家建议让曾在同一地方任职的外派人员也参与评估
Most experts recommend that a former expatriate who served in the same location should be involved

有利于减少偏见的影响
in the appraisal to help reduce bias

其次
Then

母国经理应该在当地经理完成正式的评估报告之前与其进行商讨
home-office managers should be consulted

母国经理应该在当地经理完成正式的评估报告之前与其进行商讨
before an on-site manager completes a formal termination evaluation

是母国经理有机会平衡
This gives the home-office manager the opportunity to balance

由于文化误解而造成的带有敌意的评估
what could be a very hostile evaluation based on a cultural misunderstanding

接下来
Next

我们学习跨国公司外派人员的薪酬制度
let’s study the compensation policy of expatriates in international businesses

重点了解两个问题
Two issues need to be emphasized

一是薪酬政策该如何调整
One is how compensation should be adjusted to

才能反映不同国家在经济环境和薪酬上的差别
reflect national differences in economic circumstances and compensation practices

二是如何支付外派人员的薪酬
The other issue is how expatriate manager should be paid

不同国家同一级别经理的薪酬存在很大的差别
Differences exist in the compensation of executives at the same level in various countries

例如
For example

美国CEO的平均薪酬大概是非美国CEO的两倍
U.S. CEOs earn, on average, roughly double the pay of non-U.S. CEOs

不同国家薪酬差别向跨国公司提出了一个令人困惑的问题
National differences in compensation raise a perplexing question for an international business

公司应该根据每个国家的现行标准向各国经理支付薪酬
Should the firm pay executives in different countries according to the prevailing standards in each country

还是按照全球标准是薪酬平均化
or should it equalize pay on a global basis?

实施以一国为中心或以多国为中心的
The problem does not arise in firms pursuing ethnocentric or polycentric staffing policies

人员配备政策的企业不存在这一问题
The problem does not arise in firms pursuing ethnocentric or polycentric staffing policies

在以一国为中心的企业中
In ethnocentric firms

就是如何向母国的外派人员支付薪酬
the issue is how much home-country expatriates should be paid

而对于以多国为中心的企业
As for polycentric firms

经理在各国子公司之间没有流动性
the lack of managers’ mobility among national operations

因此可以按照东道国标准支付薪酬
so pay can and should be kept country-specific

对于实施以全球为中心的人员配备政策的企业而言
However

这却是一个非常现实而棘手的问题
this problem is very real in firms with geocentric staffing policies

以全球为中心的人员配备政策与跨国战略相一致
A geocentric staffing policy is consistent with a transnational strategy

需要建立一支
One aspect of this policy is the need for a cadre of international managers that

由不同国籍人员组成的国际经理核心队伍
may include many different nationalities

是否该给这支队伍的所有成员支付相同的薪酬和奖金
Should all members of such a cadre be paid the same salary and the same incentive pay?

对美国公司来说
For a U.S.-based firm

这意味着将外籍经理的薪酬提高到较高的美国水平
this would mean raising the compensation of foreign nationals to U.S. level

这是十分昂贵的
which could be expensive

但如果公司不采取公平支付的方式
If the firm does not equalize pay

在国际经理队伍中就会引起与美国人共事的外国经理的强烈不满
it could cause considerable resentment among foreign nationals

在国际经理队伍中就会引起与美国人共事的外国经理的强烈不满
who are members of the international cadre and work with U.S. nationals

然而事实是
Currently, however

这一做法并不普遍
this practice is not widespread

比较普遍的做法是
It is common that employees are evaluated

不考虑工作地点
by the same grading system

基于相同的评级体系来评估外派员工并据此给予相同的工资和奖金
and having access to the same bonus pay and benefits structure irrespective of where they work

目前约85%的跨国公司都采用全球薪酬战略
Some 85 percent of the companies now have a global compensation strategy

确定外派人员薪酬最常见的方法是平衡表法
The most common approach to expatriate pay is the balance sheet approach

这一方法将国家间的购买力均等化
This approach equalizes purchasing power across countries so employees

从而使员工能够在国外任职时享受到与母国一样的生活
can enjoy the same living standard in their foreign posting that they enjoyed at home

在这种方式下
The approach

地区间生活质量的差别可以通过物质激励手段得到补偿
provides financial incentives to offset qualitative differences between assignment locations

例如
For example

住房支出
housing expenses

所得税
income taxes

商品服务支出等
expenditures for goods and services, etc

平衡表法通向外派人员提供与母国相同的生活标准
The balance sheet approach attempts to provide expatriates with the same standard

加上一定的物质激励
of living in their host countries as they enjoy at home plus a financial inducement for

使其接受海外任命
accepting an overseas assignment

典型的外派人员薪酬体系包括基本工资
The components of the typical expatriate compensation package are a base salary

国外服务奖金
a foreign service premium

各种形式的津贴
allowances of various types

差别纳税以及福利
tax differentials and benefits

一个外派人员的总体薪酬通常相当于
An expatriate’s total compensation package may amount to three times

在母国任职时收入的三倍
what he or she would cost the firm in a home-country posting

我们来简单了解这些要素
We briefly review each of these components

基本工资
Base salary

外派人员的基本工资
an expatriate’s base salary should normally

通常与母国类似职位的基本工资水平相同
in the same range as the base salary for a similar position in the home country

与发展中国家或欠发达国家相比
Developed nations offer higher base salaries

发达国家会给予相同工作岗位更高的基本工资
than comparable jobs and positions in the company of developing or less developed countries

基本工资通常以母国货币或当地货币支付
The base salary is normally paid in either the home-country currency or in local currency

国外服务奖金
A foreign service premium

外派人员由于在本国以外工作而得到的额外报酬
is extra pay the expatriate receives for working outside his or her country of origin

是激励员工接受国外任命的手段
It is offered as an inducement to accept foreign postings

外派人员必须生活在远离家庭和朋友的异国他乡
It compensates the expatriate for having to live in an unfamiliar country isolated from family and friends

必须应付新的文化和语言
having to deal with a new culture and language

必须适应新的工作习惯和做法
and having to adapt to new work habits and practices

这些不适可以通过国外服务奖金得到一定的补偿
and having to adapt to new work habits and practices

外派人员的薪酬体系中通常有四种津贴
Four types of allowances are often included in an expatriate’s compensation package

艰苦补助
hardship

住房津贴
housing

生活成本补贴以及教育补贴
cost of living and education

当企业将外派人员派往那些基本设施
A hardship allowance is paid when the expatriate is being sent to a difficult location

与母国条件相差很大的艰苦地区任职时
A hardship allowance is paid when the expatriate is being sent to a difficult location

通常会支付艰苦补助
where grossly deficient by the standards of the expatriate’s home country

住房津贴一般时用以
A housing allowance is normally given to ensure

保证外派人员在国外能够支付得起与母国同等质量的住房费用
that the expatriate can afford the same quality of housing in the foreign country as at home

生活成本补贴用以确保
A cost-of-living allowance ensures

外派人员在国外能够享受到与本国相同质量的生活
that the expatriate will enjoy the same standard of living in the foreign posting as at home

教育补贴
An education allowance ensures

确保外派人员的子女能够接受符合母国标准的学校教育
that an expatriate’s children receive adequate schooling by home-country standards

除非东道国与外派人员的母国间有互惠纳税协议
Unless a host country has a reciprocal tax treaty with the expatriate’s home country

否则外派人员必须向母国和东道国政府双重纳税
the expatriate may have to pay income tax to both the home-and host-country governments

在没有互惠纳税协议时
When a reciprocal tax treaty is not in force

公司一般要为外派人员支付在东道国的所得税
the firm typically pays the expatriate’s income tax in the host country

当东道国较高的所得税税率减少了外派人员的净收入时
In addition, firms normally make up the difference

公司会对差额给予补偿
when a higher income tax rate in a host country reduces an expatriate’s take-home pay

公司还要保证其外派人员在国外的医疗
Firms also ensure that their expatriates receive the same level of medical

养老金等福利与母国一致
and pension benefits abroad that they received at home

这一节的内容就是这些
That’s all for today

感谢大家的参与
and thank you for your participation