一、薪酬福利管理数字化升级已成为关键一环
多数国有企业对于人力资源投产的管理通常是职能管控方式，即以工资总额管控为基础的整体资源配置和管控，以及通过各类长中短期的激励政策，使整体资源向高绩效人群倾斜，而在资源配置和服务体验方面尚处起步阶段。这样的管理现状在面对人力资源成为国有企业关键资源进行管理和盘活时往往动作滞后，没有发挥应有的作用。作为人力资源投产管理的核心职能，薪酬福利管理的数字化升级建设应率先开展。
（一）实现企业“人、财、业”一体化的关键
在国有企业“业财”一体化进程不断加深的基础上，为了更加科学有效地进行精益管理与业务资源配置、核定投产效益并最终实现资源最优动态调配，人力资源作为企业关键资源加入“一体化”进程已经成为必然趋势。而在这个过程中薪酬福利管理作为人力资源管理中与财务结合最紧密的内容，实现与企业其他内容的数字化整合解决方案首当其冲，这样的整合方案，也是实现“人、财、业”数字化升级的关键一步。
1、进一步提升企业劳动生产率的管理基础
将人力资源作为核心资源置于业务前端，不仅关注每个组织的投入产出，还应关注每个工作环节的人力资本合理配置。从而进一步盘活存量人力资源，精准配置增量人力资源，提升劳动生产率。
2、进一步完善市场化薪酬分配机制的前提
在现有薪酬市场化改革基础上，进一步让激励落实在明处，强化员工收入与其工作业绩的匹配关系，营造良好的吸引、保留、激励人才的薪酬环境。
3、进一步提升科学管理、前瞻决策的依据
通过与业务经营、财务结果等内容的充分融合，完善企业经营管理分析，预警各类潜在重大经营风险，如实时监督经营成果、保证各地薪酬福利政策合规执行，避免产生员工薪酬福利方面的舆情并对企业发展造成影响等。
（二）实现内部管理数字化体验提升的关键
随着移动办公、分散办公的普遍化，以及更多被称为互联网原住民的“90后”、“00后”进入职场，人力资源管理为员工提供“面对面”服务的机会已经越来越少，取而代之的是体验更好、更便捷的数字化解决方案，实现To C（客户）级别的内部管理数字化应用成为一种关键需求。这其中，与员工自身结合最紧密的薪酬福利管理应率先实现。
二、薪酬福利管理数字化进程挑战重重
尽管薪酬福利管理在人力资源信息化建设阶段已经实现了：薪酬计算等关键环节的自动化；在薪酬计算的关键输入和输出项目上与其他系统有着深度集成；关于人力成本各类统计报表的自动生成和基础分析。但真正实现上述数字化时代的薪酬福利建设提升，仍然是挑战重重，主要体现在：
（一）底层数据尚未真正打通
大多数企业的薪酬数据只是在针对人力资源管理范围内，或者针对薪酬计算的环节进行打通。
1、财务集成中，聚焦核算环节。
现有薪酬福利管理“薪财端到端对接”的方案，主要集中在从计算端到核算端的实现。而真正意义上的“薪财对接”，应是包含财务预算、核算、资金、税筹的全流程对接以及在此过程中每个环节的数据统计、分析、预警等内容。也正因如此，薪酬福利管理更多以“结果”的形式呈现，未能在过程中进行体现。
2、业务关联中，以发奖金为主。
薪酬福利在与业务的连接中停留在一定周期后的业务奖励兑现阶段，在生产经营的各个环节中没有进行关联和链接，因此在进行每个业务环节投入产出分析上存在着管理缺位，这也成为进一步实现国有企业精益化管理的阻碍。
3、组织发展中，难以随需应变。
数字化时代中，企业内部组织类型多样，在面对生态型组织、敏捷型组织、临时项目型组织等新的组织发展需要时，薪酬福利管理并未真正与组织数据进行紧密连接，依然沿用原有的方式进行工资总额管理和薪酬福利兑现，这也是很多时候被业务部门诟病“工作开展与奖励激励”不同步的关键原因之一。
（二）分析模型有待结合业务构建
现有薪酬福利管理的各类数据与分析多为静态的，大多是用数据库、表单等将薪酬福利数据进行简单的存储，整体停留在事后的统计分析层面，还未实现根据企业的发展阶段建立相应的数据分析模型，诊断企业经营状况等更高级别的智能化分析能力。
首先，针对处于不同国资考核分类（市场竞争类、金融服务类、功能保障类、科研院所）、不同发展阶段（成长型、成熟型）、不同市场化程度（市场型、保障型）的企业，应结合战略绩效评价工作（季度/年度/三年任期），把结果链接到国企工资总额、高管薪酬的分析和动态管控中。将人力资源薪酬福利数据进行建模，实现战略经营业务完成情况与薪酬资源发放相匹配的正向循环，并给出有效的管理动作建议，避免集团工资总额限额与各子公司薪酬福利总需求的差距不断加大的问题。
其次，在应对新型组织模式的人力成本管理中，尚未建立完备的管理规则，实际管理中，往往是某个统计时点通过“指派”式的分摊、划拨等方式实现分析统计功能。
最后，针对收集员工体验，了解员工对于不同薪酬、福利项目的感知和满意程度并建立分析，从而进行有针对性的优化调整，进一步加强人力成本投入的有效性方面，做得更加有限。
（三）缺少用户端的服务体验
国有企业薪酬福利管理多年延续“发放”的思维模式，即单方面的由企业方提供给员工。此外，大多数公司的薪酬管理都有保密性要求，无论员工还是人力资源管理者都习惯少说少问与薪酬福利有关的事情。因此，薪酬福利管理长期处于重管理职能，轻服务体验。
1、薪酬福利的应用界面重结果、轻过程。
现有的数字化应用停留在满足员工对于薪酬、福利结果上的简单查询。在薪酬激励上，展示评估过程、依据现有绩效表现预估激励结果等更多员工需要知晓的内容缺失。
2、支撑实现薪酬福利服务化的数据安全配套管理尚待完善。
实现这些服务提升，除了要求提升员工个人信息的数据安全，还包括对于企业核心业务数据、财务数据以及对外披露、展示等一系列数据升级和管理规范制定、监督和保障执行。
三、薪酬福利管理数字化升级建设要点
根据普华永道在国企数字化建设中的实践经验，薪酬福利管理的数字化建设会存在以下几个典型的发展趋势：
（一）运维操作上全面数字化
国有企业薪酬福利管理未来应以数据驱动为核心，依靠技术实现“连接与智能”，充分融入企业内外的各职能，实连“人、财、业”一体化的管理。为了实现这样的建设目标，“一切所需数据应联通”和“一切管理规则可说明”是基础。未来，薪酬福利管理数字化提升的效率和准确度将不再局限在薪酬管理岗位，而应扩展到所有与薪酬福利管理相关的上下游岗位，实现更深层次的管理协同效率及准确度提升，并以此为基础提升和强化原有协同区域内的薄弱管理环节。下图示例了薪酬福利数字化升级后应建立的连接全景图。在此基础上的薪酬福利运维操作应全部实现用数字化代替人工操作。
（二）解决方案向业务前台推进
当现有的运维操作类工作通过数字化方式实现后，薪酬福利管理者的工作重点应随之发生转变——围绕企业业务发展紧密开展工作。在这种情况下，薪酬福利管理应围绕企业经营的各个环节，与其他人力资源职能模块以及战略、财务、法律等相关职能，共同向前台业务“客户”的需求提供差异化的一站式解决方案。
如此向前台推进，一方面，让薪酬福利管理支撑业务发展的定制化、时效性得到了提升，能够符合组织、业务的需求；另一方面，加深了人力资源管理对业务的理解和紧密度，逐步成为业务的合作伙伴；最后，应将其不断沉淀成为数字化解决方案，以便在企业内部被其他具有类似情况的业务部门快速调用。
薪酬福利管理贯穿企业各个环节的解决方案示意图
（三）建立面向员工的客户级服务体验
薪酬福利作为与员工个人利益最紧密相关的内容，在数字化升级中应实现To C端的应用体验。根据普华永道的实践经验，可以通过一体化的管理和技术平台，构建员工之间和员工与企业之间健康的职场社交关系，提升员工归属感，增强企业战斗力。
1、将选择权理性地交给员工
面对员工构成多元化和需求多元化的双重压力，逐项逐人满足需求，成本高且浪费资源；设定投入总额，将选择权交给员工，满足“千人千面”的个性化管理，提升员工服务至“客户级”体验。
2、构建健康的职场社交圈
鼓励员工之间和员工与企业之间，分享和点评各类人力资源福祉资讯、发起和参与社群活动，在此过程中实现企业可持续发展的价值观和举措落地。根据普华永道的经验，这样的方式倍受新生代职场人的喜爱，能够打破“职场社交恐惧症”。
3、一体化、可灵活组合拆分式的技术平台
作为一项数字化产品，技术的便捷是不可忽视的，应做到“即插即用”，以支撑企业实施新计划、调整现有计划和不同计划之间的交互变得简单。根据普华永道经验，对于大型集团化企业，以及员工办公分散的企业，这样的技术支持非常必要。
4、实时数据帮助合理决策
在这样集管理和技术为一体的平台上，一方面支撑了员工真实选择和交互信息的实时流动；另一方面，可以帮助企业实时了解员工动态，针对性地做出即时应对，充分利用这些数据信息进行分析，不断完善薪酬福利管理的员工体验和满意度。这样的满意度提升是来自对员工需求的关注和服务体验提升，而非单纯的进行薪酬福利标准的提升。
以这样的一体化管理平台为基础，薪酬福利管理可实现具有企业特色的定制化服务，凸显企业文化和管理风格，并且可与其他人力资源管理紧密结合，如人才和组织管理等。一体化薪酬福利平台将有助于国有企业的整体人力资源运营水平以及人力资源数字化程度快速提升到新的阶段。根据普华永道经验，在员工数量较多、员工性质多样化的大中型国有企业中，一体化数字产品的服务优势更加明显。
总结：为了实现薪酬福利管理的数字化升级，企业还应开展相关配套建设，如：企业应在整体数字化规划中充分考虑薪酬福利中广泛的个人重要信息的安全性；薪酬福利管理者应具备一定的产品经理视角、掌握一定的IT技术同时具备一定的数据分析能力。普华永道相信这些将帮助薪酬福利管理才能进入一个新的更具价值的阶段，成为国有企业数字化转型升级的助推器。
The digital upgrade of compensation and welfare management has become a key link
Most state-owned enterprises usually manage human resource production by functional control, that is, overall resource allocation and control based on total salary control, and all kinds of long, medium and short term incentive policies, so that the overall resource tilted to the high performance group, but in terms of resource allocation and service experience, it is still in the initial stage. Such management status often lags behind and does not play its due role when human resources. Which become the key resources of state-owned enterprises. As the core function of human resource production management, the digital upgrading construction of compensation and welfare management should be carried out first.
The key to the integration of “people, finance and industry”
On the basis of the deepening of the integration process of “industry and finance” in state-owned enterprises. It has become an inevitable trend that human resources. As the key resources of enterprises, join the process of “integration” in order to carry out lean management and business resource allocation more scientifically and effectively, check the production benefits and finally realize the optimal dynamic allocation of resources. In this process, compensation and welfare management, as the most closely combined content with finance in human resource management. It is the first to realize the digital integration solution with other contents of the enterprise. Such integration plan is also a key step to realize the digital upgrading of “people, finance and industry”.
Further improve the management basis of enterprise labor productivity
Human resources should be placed at the front end of the business as the core resource. And attention should be paid not only to the input-output of each organization. But also to the rational allocation of human capital in each work link. So as to further revitalize the stock of human resources, precise allocation of incremental human resources, improve labor productivity.
To further improve the premise of market-oriented salary distribution mechanism
On the basis of the existing salary marketization reform. Further implement incentives in a clear place, strengthen the matching relationship between employee income and work performance. And create a good salary environment to attract, retain and motivate talents.
Further enhance the basis of scientific management and forward-looking decision-making
Through full integration with business operations, financial results and other contents, improve enterprise operation and management analysis, early warning of all kinds of potential major business risks, supervise business results when true, ensure the compliance and implementation of local compensation and welfare policies, avoid public opinion on employee compensation and welfare and influence on enterprise development.
The key to improving the digital experience of internal management
With the universalization of mobile office and decentralized office. And more “post-90s” and “post-00s”, known as Internet natives. What is entering the workplace. HRM has fewer and fewer opportunities to provide employees with “face to face” services, instead of better and more convenient digital solutions. Achieving digital application of internal management at the To C (customer) level has become a key requirement. Among them, the most closely combined with the employee’s own compensation and welfare management should be the first to achieve.
The digitization process of compensation and welfare management faces many challenges
Although the compensation and welfare management in the human resources information construction stage has realized. Compensation calculation and other key links of automation. Deep integration with other systems on key input and output items of salary calculation. Automatic generation and basic analysis of all kinds of statistical statements about labor cost. However, there are still many challenges to truly realize the above mentioned improvement of salary and welfare construction in the digital age, mainly reflected in the following aspects:
The underlying data has not been really connected
The compensation data of most enterprises are only in the scope of human resource management or for the link of compensation calculation.
Focus on accounting links in financial integration.
The existing compensation and welfare management “salary and finance end-to-end connection”. Sheme mainly focuses on the realization from the calculation end to the accounting end. In the real sense of “salary and finance connection”. It should include the whole process connection of financial budget, accounting, capital and tax collection. As well as the data statistics, analysis and early warning of each link in this process. Also because of this, compensation and welfare management is more in the form of “results”, not reflected in the process.
In the business connection, mainly pay bonus.
In the connection with the business, the compensation and welfare stay in the business reward cashing stage after a certain cycle. And there is no correlation and link in each link of production and operation. Therefore, there is a management gap in the input-output analysis of each business link. Which also becomes an obstacle to further realizing the lean management of state-owned enterprises.
It is difficult to be on demand in the development of the organization.
In the digital age, there are various types of internal organizations. In the face of new organizational development needs, such as ecological organization, agile organization, temporary project organization, etc., compensation and welfare management is not really closely connected with organizational data, and the original way is still used for total salary management and compensation and benefits cashing. This is one of the key reasons why business departments often criticize “work development and incentives” out of sync.
The analysis model needs to be constructed in combination with the business
All kinds of data and analysis of existing salary and welfare management are mostly static, mostly simple storage of salary and welfare data with databases and forms, and the overall stay in the post-statistical analysis level, and have not yet realized the establishment of corresponding data analysis model according to the development stage of the enterprise, diagnosis of enterprise operating conditions and other higher-level intelligent analysis capabilities.
First of all, for enterprises in different state assets assessment categories (market competition, financial services, function guarantee, research institutes), different stages of development (growth, maturity), and different degrees of marketization (market, security), strategic performance evaluation (quarterly/annual/three-year term) should be combined. Link the results to the analysis and dynamic control of total salary and executive compensation in state-owned enterprises. The human resources compensation and welfare data are modeled to achieve a positive cycle of matching the completion of strategic business with the payment of compensation resources, and effective management action suggestions are given to avoid the problem of increasing gap between the group’s total salary limit and the total demand for compensation and welfare of each subsidiary.
Secondly, in response to the new organizational mode of human cost management, has not established a complete management rules, the actual management, is often a statistical point through the “assignment” type of allocation, allocation and other ways to achieve the analysis and statistical function.
Finally, the collection of employee experience, understanding of employees’ perception and satisfaction with different compensation and welfare projects and the establishment of analysis, so as to carry out targeted optimization and adjustment, and further strengthen the effectiveness of human cost input, the work is more limited.
Lack of user service experience
The compensation and welfare management of state-owned enterprises has continued the thinking mode of “payment” for many years, that is, unilaterally provided by the enterprise to the employees. In addition, most companies have confidentiality requirements for compensation management, and both employees and human resource managers are used to talking less and asking less about things related to compensation and benefits. Therefore, compensation and welfare management has long been in the management function, light service experience.
The application interface of compensation and benefits focuses on results rather than processes.
The existing digital applications only meet the simple query of employees for compensation and benefits results. In terms of salary incentives, more employees need to know the missing content, such as showing the evaluation process and estimating the incentive results according to the existing performance.
The data security supporting management that supports the realization of salary and welfare service needs to be improved.
To achieve these service improvements, in addition to the requirement to improve the data security of employees’ personal information, it also includes the formulation, supervision and implementation of a series of data upgrading and management norms for the enterprise’s core business data, financial data, external disclosure, display and other data.
Key points of digital upgrade of salary and welfare management
According to the practical experience of Pricewaterhousecoopers in the digitization construction of state-owned enterprises, there will be the following typical development trends in the digitization construction of compensation and welfare management:
Comprehensive digitalization of operation and maintenance
The compensation and welfare management of state-owned enterprises in the future should be data-driven as the core.
Rely on technology to achieve “connection and intelligence”, fully integrate into the internal and external functions of the enterprise, and truly connect the management of “people, finance and industry” integration.
In order to achieve such a construction goal, “all required data should be connected” and “all management rules can be explained” is the foundation. In the future, the efficiency and accuracy of digital enhancement of salary and benefit management will no longer be limited to salary management positions, but should be extended to all upstream and downstream positions related to salary and benefit management, so as to achieve a deeper level of management synergy efficiency and accuracy improvement, and on this basis, improve and strengthen the weak management links in the original collaboration area. The following figure is an example of the connection panorama that should be established after the digital upgrade of compensation and benefits. On this basis, the operation and maintenance of compensation and welfare should be implemented by digital instead of manual operation.
Advancing the solution to the front desk of business
When the existing operation and maintenance work is realized by digital means, the work focus of compensation and welfare managers should change accordingly — to work closely around the business development of the enterprise. In this case, compensation and welfare management should focus on all links of enterprise operation, together with other human resource functional modules and strategic, financial, legal and other related functions, to jointly provide differentiated one-stop solutions to the needs of the front desk business “customers”.
On the one hand, the customization and timeliness of compensation and welfare management to support business development have been improved to meet the needs of the organization and business. On the other hand, it deepens the understanding and closeness of human resource management to the business, and gradually becomes the business partner. Finally, it should be precipitated into a digital solution that can be quickly invoked within the enterprise by other lines of business in similar situations.
The solution diagram of compensation and welfare management throughout each link of the enterprise
Establish customer-level service experience for employees
As the content most closely related To employees’ personal interests, compensation and welfare should realize the application experience To C end in the digital upgrade. According to the practical experience of Pricewaterhousecoopers, a healthy workplace social relationship can be built between employees and between employees and enterprises through the integrated management and technology platform, so as to enhance the sense of belonging of employees and enhance the combat effectiveness of enterprises.
Give the choice to employees rationally
In the face of the dual pressure of employee diversification and demand diversification, it costs high and wastes resources to meet the demand item by item. The total amount of investment is set, and the choice is given to employees, so as to meet the personalized management of “thousands of faces” and improve the service experience of employees to “customer level”.
Build a healthy workplace social circle
Encourage employees to share and comment on various human resource well-being information and initiate and participate in community activities among employees and between employees and enterprises, so as to realize the implementation of corporate sustainable development values and measures in the process. According to Pricewaterhousecoopers, this approach is popular with the new generation of workers and can break the “social phobia at work”.
integration, flexible combination and split technology platform
As a digital product, the convenience of technology cannot be ignored. It should be “plug and play” to support the implementation of new plans, adjustment of existing plans and interaction between different plans. In PWC’s experience, such technical support is essential for large conglomerates and for companies with dispersed staff.
Real-time data to help rational decision-making
On the one hand, this platform, which integrates management and technology, supports the real choice of employees and the real-time flow of interactive information. On the other hand, it can help enterprises to understand the dynamics of employees in real time, make timely responses, make full use of these data information for analysis, and constantly improve the employee experience and satisfaction of compensation and welfare management. Such improvement in satisfaction comes from the attention to the needs of employees and the improvement of service experience, rather than the simple improvement of compensation and welfare standards.
Based on such an integrated management platform, compensation and welfare management can realize customized services with corporate characteristics, highlight corporate culture and management style. And can be closely combined with other human resource management. Such as talent and organization management. The integrated compensation and welfare platform will help the overall human resources operation level of state-owned enterprises. And the digitalization degree of human resources to quickly improve to a new stage. According to PWC’s experience, the service advantages of integrated digital products are more obvious in large and medium-sized state-owned enterprises with a large number of employees and a diverse workforce.
Conclusion: In order to realize the digital upgrade of salary and welfare management. Enterprises should also carry out related supporting construction. Such as: enterprises should fully consider the security of a wide range of personal important information in the overall digital planning. Compensation and welfare managers should have a certain perspective of product manager, master certain IT technology and have certain data analysis ability. PWC believes that these will help the compensation and benefits management ability to enter a new and more valuable stage. And become a booster for the digital transformation and upgrading of state-owned enterprises.
文章来源：
https://baijiahao.baidu.com/s?id=1735714113764513069&wfr=spider&for=pc
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