任萌萌

【摘  要】构建完善的薪酬激励制度是推动中小企业高质量发展的核心要素。基于经济新常态发展，市场环境发生巨大变化，中小企业要及时根据内外环境变化而不断优化薪酬激励制度建设，以此达到激发员工工作积极性的目的。论文立足于新冠肺炎疫情对中小企业影响视角，分析新冠肺炎疫情对中小企业薪酬激励机制的影响，阐述中小企业薪酬激励制度所存在的问题，最后提出优化中小企业薪酬激励制度的具体对策。

【Abstract】Constructing a perfect salary incentive system is the core element to promote the high quality development of small and medium-sized enterprises. Based on the new normal development of economy and great changes in market environment， small and medium-sized enterprises should constantly optimize the construction of salary incentive system according to the changes of internal and external environment in time， so as to achieve the purpose of stimulating employees' work enthusiasm. Based on the perspective of the impact of COVID-19 epidemic on small and medium-sized enterprises， this paper analyzes the impact of COVID-19 epidemic on the salary incentive mechanism of small and medium-sized enterprises， expounds the problems existing in the salary incentive system of small and medium-sized enterprises， and finally puts forward specific countermeasures to optimize the salary incentive system of small and medium-sized enterprises.

【關键词】中小企业;薪酬激励制度;优化

【Keywords】small and medium-sized enterprises; salary incentive system; optimization

【中图分类号】F276.3;F272.92                                             【文献标志码】A                                                 【文章编号】1673-1069（2021）06-0007-02

1 引言

中小企业是我国经济发展的重要组成部分，党的十九大以来，党中央高度重视中小企业发展问题。人才是中小企业发展的核心要素，激发人才工作积极性是促进中小企业高质量发展的关键。薪酬激励是对员工工作表现的认可方式，是激发工作人员积极性的重要手段。基于市场环境的不断变化，要求中小企业要不断优化薪酬激励制度，以此达到留住人才、吸引人才、激励人才的目的。

2 新冠肺炎疫情对中小企业薪酬激励机制的影响

2020年突如其来的新冠肺炎疫情对中小企业产生巨大冲击，面对“停工停产”政策的实施，导致中小企业营业收入呈下滑趋势，经营成本负担加重。随着复产复工政策的实施，虽然中小企业逐渐恢复正常，但是受新冠肺炎疫情防控常态化影响，致使中小企业面临“招工难”“用工荒”等问题。实践证明，完善的薪酬激励机制是解决中小企业招工难、用工荒的有效举措。……