Abstract: Focusing more efforts on reform of the internal allocation system of the enterprises is an important part of restructuring the State-owned enterprises and perfecting the modern corporate system. It is necessary to innovate the wage incentive system guided by work post value in consideration of the actual business management conditions, thus accelerating the company's high-quality development. Based on investigation and analysis of assessment on the Chinese and foreign work post value and development in the wage incentive theory and practice, this article takes a certain large-scale oil and gas field enterprise for example, analyzes the internal mechanism of wage incentive guided by work post value, constructs the wage incentive model and designs the wage incentive plan. The study indicates that (1) currently the wage of employees from the oil and gas enterprises does not link with market wage level, work post value, and the employees’ individual ability and business performance. It is necessary to create the methods and tools for carrying out wage incentive, both scientifically and reasonably. (2) The work post value should be divided into general labor and value creation. The value is defined by the duties of work post as well as examination and measurement of business performance and results. (3) The performance bonus should be determined jointly by the efficient of work post, examination of the individual's performance and the total amount of wage at the unit, instead of being linked with“ the personal information” like professional titles and positions. (4) Design of the wage incentive plan should be aimed at linking the employee’s wage with work post value and the total amount of performance bonus with work post value in the subsidiary’s total amount of wage. The designed incentive plan should be appraised, analyzed and confirmed for its rationality and feasibility. The conclusion indicates that construction of the work post value-guided wage incentive model is generally in line with the internal allocation law and the guidance of current management. The designed plan clearly links work post value with allocation of wage and reasonably enlarges the gaps in the wages of employees from the various units and various work posts. It is simple, easy-to-understand and operable, providing the reference basis and decision-making support for oil and gas enterprises to innovate the wage incentive mechanism.

Key words: work post value; wage incentive; examination of business performance; general labor; creation of value; oil and gas enterprises

摘要： 深化企业内部分配制度改革是油气企业落实国有企业改革要求、完善现代企业制度的重要内容，应结合实际经营管理情况，创新以岗位价值为导向的薪酬激励机制，推动企业高质量发展。在调研梳理国内外岗位价值评价与薪酬激励理论与实践进展的基础上，以某大型油气田企业为例，分析了以岗位价值为导向的薪酬激励内在机理，构建了薪酬激励模式，设计了薪酬激励方案。研究表明：（1） 当前油气企业员工薪酬仍存在与市场薪酬水平、岗位价值、员工个人能力和业绩贡献脱节等共性问题，亟须建立科学合理的实施薪酬激励的方法工具；（2） 岗位价值应区分一般劳动和价值创造，由岗位职责界定、绩效考核量度；（3） 绩效奖金应由岗位系数和个人绩效考核水平以及单位工资总额共同确定，不再与个人的职称、职级等“身份信息”挂钩；（4）以实现员工薪酬与岗位价值挂钩、下属单位工资总额中绩效奖金总额与岗位价值挂钩为目标，设计的薪酬激励方案通过实证分析验证了合理性与可行性。结论认为：构建的以岗位价值为导向的薪酬激励模式总体上符合内部分配规律和当前的管理导向，设计的方案明确了岗位价值与薪酬分配的挂钩机制，合理拉开了各类单位、各类岗位人员薪酬分配差距，简洁易懂、具有操作性，能为油气企业创新薪酬激励机制提供参考依据和决策支持。

关键词: 岗位价值；薪酬激励；绩效考核；一般劳动；价值创造；油气企业