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中文摘要：
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。
英文摘要：
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 competi- tion 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.
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