跨国企业中外籍员工薪酬管理策略
摘 要
随着经济全球化进程加快，跨国企业外籍员工薪酬管理成为重要课题。本研究旨在探讨跨国企业在华机构中外籍员工薪酬管理策略，基于对120家在华跨国企业的问卷调查与深度访谈，结合文献分析法和案例研究法，从薪酬结构、激励机制、文化适应性等多维度展开研究。研究发现，合理的薪酬结构应包括基本工资、绩效奖金及福利津贴，且需兼顾当地市场水平与母国标准；有效的激励机制涵盖短期物质奖励与长期职业发展支持；文化适应性要求薪酬体系尊重东道国文化习俗并融入企业特色。创新之处在于构建了“3C”（Competitive竞争性、Cultural文化性、Comprehensive综合性）薪酬管理体系框架，为跨国企业优化外籍员工薪酬管理提供理论依据与实践指导，有助于提升企业人才吸引力和国际竞争力，促进跨文化融合与发展。
关键词：跨国企业薪酬管理 外籍员工 3C薪酬体系
Abstract
As the process of economic globalization accelerates, the management of expatriate employee compensation in multinational corporations (MNCs) has become a significant topic. This study aims to explore the compensation management strategies for expatriate employees in Chinese subsidiaries of MNCs. Based on a survey and in-depth interviews with 120 MNCs operating in China, combined with literature analysis and case study methods, this research examines multiple dimensions including compensation structure, incentive mechanisms, and cultural adaptability. The findings indicate that an appropriate compensation structure should encompass base salary, performance bonuses, and benefits allowances, balancing local market levels with home country standards. Effective incentive mechanisms should include both short-term material rewards and long-term career development support. Cultural adaptability requires that the compensation system respects the cultural customs of the host country while integrating corporate characteristics. An innovative contribution of this study is the construction of a “3C” (Competitive, Cultural, Comprehensive) compensation management fr amework, which provides theoretical foundations and practical guidance for MNCs to optimize expatriate employee compensation management. This fr amework enhances corporate talent attraction and international competitiveness and promotes cross-cultural integration and development.
Keywords: Compensation Management Of Multinational Corporations；Foreign Employees；3C Compensation System
目 录
一、引言 1
二、跨国企业薪酬体系概述 1
（一）外籍员工薪酬特点分析 1
（二）跨国企业薪酬管理现状 1
（三）薪酬管理对企业发展的重要性 2
三、籍员工薪酬结构设计 2
（一）基本工资设定原则 2
（二）福利与津贴配置 3
（三）绩效奖金制度构建 3
四、跨文化薪酬管理挑战 4
（一）不同国家薪酬期望差异 4
（二）法律法规合规性考量 4
（三）文化差异对薪酬感知的影响 5
五、优化外籍员工薪酬策略 5
（一）构建公平透明的薪酬体系 5
（二）强化激励机制的有效性 6
（三）提升薪酬管理的灵活性 6
六、结论 7
致 谢 8
参考文献 9
摘 要
随着经济全球化进程加快，跨国企业外籍员工薪酬管理成为重要课题。本研究旨在探讨跨国企业在华机构中外籍员工薪酬管理策略，基于对120家在华跨国企业的问卷调查与深度访谈，结合文献分析法和案例研究法，从薪酬结构、激励机制、文化适应性等多维度展开研究。研究发现，合理的薪酬结构应包括基本工资、绩效奖金及福利津贴，且需兼顾当地市场水平与母国标准；有效的激励机制涵盖短期物质奖励与长期职业发展支持；文化适应性要求薪酬体系尊重东道国文化习俗并融入企业特色。创新之处在于构建了“3C”（Competitive竞争性、Cultural文化性、Comprehensive综合性）薪酬管理体系框架，为跨国企业优化外籍员工薪酬管理提供理论依据与实践指导，有助于提升企业人才吸引力和国际竞争力，促进跨文化融合与发展。
关键词：跨国企业薪酬管理 外籍员工 3C薪酬体系
Abstract
As the process of economic globalization accelerates, the management of expatriate employee compensation in multinational corporations (MNCs) has become a significant topic. This study aims to explore the compensation management strategies for expatriate employees in Chinese subsidiaries of MNCs. Based on a survey and in-depth interviews with 120 MNCs operating in China, combined with literature analysis and case study methods, this research examines multiple dimensions including compensation structure, incentive mechanisms, and cultural adaptability. The findings indicate that an appropriate compensation structure should encompass base salary, performance bonuses, and benefits allowances, balancing local market levels with home country standards. Effective incentive mechanisms should include both short-term material rewards and long-term career development support. Cultural adaptability requires that the compensation system respects the cultural customs of the host country while integrating corporate characteristics. An innovative contribution of this study is the construction of a “3C” (Competitive, Cultural, Comprehensive) compensation management fr amework, which provides theoretical foundations and practical guidance for MNCs to optimize expatriate employee compensation management. This fr amework enhances corporate talent attraction and international competitiveness and promotes cross-cultural integration and development.
Keywords: Compensation Management Of Multinational Corporations；Foreign Employees；3C Compensation System
目 录
一、引言 1
二、跨国企业薪酬体系概述 1
（一）外籍员工薪酬特点分析 1
（二）跨国企业薪酬管理现状 1
（三）薪酬管理对企业发展的重要性 2
三、籍员工薪酬结构设计 2
（一）基本工资设定原则 2
（二）福利与津贴配置 3
（三）绩效奖金制度构建 3
四、跨文化薪酬管理挑战 4
（一）不同国家薪酬期望差异 4
（二）法律法规合规性考量 4
（三）文化差异对薪酬感知的影响 5
五、优化外籍员工薪酬策略 5
（一）构建公平透明的薪酬体系 5
（二）强化激励机制的有效性 6
（三）提升薪酬管理的灵活性 6
六、结论 7
致 谢 8
参考文献 9
