人力资本是高新企业的关键资源,薪酬是发挥其人力资本优势的主要激励手段。"制度重于技术",薪酬制度对高新企业的生存和发展至关重要。本文在以往研究的基础上,根据高新企业的特征和人力资本的特征,提出科学合理的高新企业薪酬制度是一个采用高薪酬水平、能力工资、宽带工资结构,推行股权激励等剩余分享制,实施全面薪酬,引入竞争机制的体系。本文还利用调查数据对高新企业薪酬制度的效应进行了实证研究,为高新企业薪酬制度安排提供数据支持。文章最后对我国高新企业薪酬制度改革提出了一些建议。

Human resource is the key resource for high-technology companies, and compensation is the main incentive tool to gain human capital advantage. "The system is more important than technology", pay systems are most important for high-technology firms' survival and development. Based on these existing researches, a scientific and reasonable pay system according to the characteristics of high technology firms and their human capital is put forward. Pay systems in high technology firms must be arranged with a compensation level which is higher than or compares with the market pay level. The pay systema are competency-based, long-term incentives related employee benefit with firm profit, broad banding pay structural, total reward and competition mechanism. An empirical study about pay system effectiveness in high-technology firms is given, which offers data evidence. Finally some suggestions about pay system reform in high-technology firms are provided.