中文摘要：

员工根据个人的心理认知、情感体验或行为倾向,对企业提供的经济性薪酬项目进行的内隐分类,是研究员工对企业薪酬激励态度反应的理论基础。研究先以开放式问卷,归纳出我国企业常用的24项经济性薪酬,再对722名有效被试者进行了封闭式问卷调查,探索并验证了我国员工对企业经济性薪酬内隐分类的SPISA结构模型,包括工资类收入、绩效奖励、社保类福利、企业自主福利、津贴与补助五个部分。层级回归分析发现,不同性别、年龄、受教育程度、职位层次和企业性质的员工对五类经济性薪酬的偏好水平存在显著差异。相关研究结果对企业根据员工需求差异,在相同人工成本下提升经济性薪酬的激励效果具有重要启示意义。

英文摘要：

The implicit taxonomy of economic compensation is formed by employees according to their cognitive,affect,and behavior intentions.In this study,an open-ended questionnaire was firstly used in gathering the 24 commonly used economic compensation items.Then we explored their implicit structure among 722 employees in ten cities of six provinces in China.Both EFA and CFA showed that Chinese employees＇ implicit taxonomy of economic compensation was a stable SPISA structure,including ″salary″,″performance reward″,″social insurance benefit″,″employer-Sponsored benefit″,″allowance and subsidy″.Hierarchical regression analysis showed that： age,gender,education,position level,and firm＇s ownership have different impacts on employees＇ preference toward each dimension of SPISA structure of economic compensation.The related results provided important practical implications of how to maximize the motivational effect of firms＇ economic compensation at a fixed level of cost.