随着全球经济的发展以及我国市场经济的不断深化，企业间的竞争最终决定在人才的竞争。如何吸引人才、激励人才、留住人才是每个企业都必须处理好的难题，因此人力资源管理已成为企业管理中的一个重要因素。薪酬管理体系是人力资源管理系统的一个重要组成部分，是对其他人力资源管理系统的补充和增强。一个有效、适合的薪酬管理体系是与组织的战略直接相联系的，它向员工传达了在组织中什么是有价值的，同时也应该反映了工作性质及工作环境的变化。只有一个设计良好的薪酬体系，才有助于吸引和保留有能力的员工，把他们的努力和行为集中到组织需要的方向上去，从而实现企业的使命和目标。本论文从薪酬概念、激励理论、薪酬策略、薪酬模式和薪酬设计流程方面对主要薪酬理论进行了回顾，特别对全面薪酬理论进行了论述。通过对AG公司现在的发展状况、人力资源现状以及薪酬制度现状进行分析，总结了现有薪酬体系存在的主要问题。在此基础之上，以全面薪酬理论为指导，结合相关薪酬理论，对AG公司薪酬原则与策略的制定、职位分析与评价、薪酬调查与薪酬定位、薪酬结构设计等环节进行了系统论述，所建立的薪酬体系从直接外在薪酬、间接外在薪酬和内在薪酬三方面对公司的薪酬管理进行了全面的设计。新的薪酬体系总体上基本解决了AG公司薪酬体系存在的主要问题，使公司在薪酬管理方面做到了有据可依，同时也为员工的奋斗指明了目标和方向，对公司吸引、激励和保留人才起到了至关重要的作用，使公司的人力资源管理系统逐步系统化、正规化。并且为同行业中小企业在人力、财力受限制的情况下，如何建立起适合自身企业特点薪酬体系的问题提供了思路及借鉴。

With the growth of the global economy and the deepening of China’s market economy, the talent competition has been the determinant factor in the competitions among the business enterprises. How to attract talents, motivate talents and retain talents, which is the difficult problem to every enterprise, so the human resource management has become one important part in enterprise management. The compensation management system is not only an important component of the human resource; meanwhile it supplements and strengthens other human resource management systems. An effective and appropriate compensation management system must be matched with the organization strategy. It not only communicates the values of the enterprise to the employees, but also reflects the changes of the job nature and working environment. Only a well-designed compensation system can help enterprises to attract and retain talents, and guide employees’ efforts and actions to the right direction that the enterprise desires, in order to achieve the enterprise’s mission and goals. This paper conducts a major review of main compensation theories, including the concept of the compensation, the motivation theory, the compensation strategy, compensation models and the design process of the compensation, especially provides a comprehensive overview of the total compensation theory. The paper gathers and analyses the AG Company’s status of business development, human resource management and compensation system, to summarize the main problems of the existing compensation system. On this basis, taking the total compensation theory as the guideline and combined with relevant compensation theories, this paper designs the AG Company’s compensation system and conducts a comprehensive description of the design process. The design process includes compensation principles and strategy formulation, job analysis and evaluation, salary survey and compensation positioning, salary structure design and so on. The new compensation system is designed from three aspects, including direct extrinsic compensation, indirect extrinsic compensation and intrinsic compensation, to cover all of the compensation management. The new compensation system basically solves the main problems of the existing compensation system of the AG Company. It provides the basis for compensation management and points out the goals and direction for the employees as well. The system plays a crucial role in attracting, motivating and retaining the talents and makes the company’s human resource management system gradually systematized and regularized; at the same time it provides the small and medium enterprises in the same industry with a guideline and reference to establish a suitable compensation system under the condition of limited human and financial resources.