薪酬体系是薪酬管理的核心内容，一套好的薪酬体系与组织内外部环境以及战略发展目标有效契合，充分发挥吸引、保留和激励人才的作用，但薪酬体系不是一劳永逸的，要根据组织内外部环境以及企业的战略发展进行动态调整。 S公司是一家国有控股的工程服务公司，拥有59年历史，2002年改制成为有限公司，并在同年进军国际工程服务市场，业务规模不断扩大，在市场上占有一席之地。受到世界经济影响，2010年公司发展态势急转直下，2013年公司高层调整发展战略，依托主营业务优势发展多元业务，培育新的经济增长点，企业发展告别快速增量期进入规模有限发展的存量新常态，员工对薪酬增长的迫切需求与企业规模存量发展的矛盾成了公司急需解决的头等大事。 笔者通过收集、查阅、并整理S公司大量文案资料，并有针对性地与S公司相关部门管理者和员工代表进行访谈，从基本薪酬、绩效薪酬、员工福利三个维度对S公司当前所执行的薪酬体系进行研究分析，诊断存在的问题，例如薪酬支付依据过于简单较为粗放，薪酬等级较为繁多，岗位价值缺乏科学评估，薪酬水平偏低等，最后基于存在的问题提出了具体的优化建议。

Compensation system is the core content of the compensation management. A good compensation system is compatible with the internal and external environment and the development strategy of the enterprise. It fully plays the role of attracting, retaining and motivating the talents. But the compensation system is not once and for all, it shall be adjusted dynamically according to the change of internal and external environment and the development strategy of the enterprise. S company, a state-owned holding engineering service company, has a history of 59 years. In 2002, it was transformed into a limited company and entered the international engineering service market in the same year. Its business scale is expanding quickly in the market. Under the influence of the world economy, the development trend of the company in 2010 is going down rapidly. In 2013, the company has adjusted the development strategy to develop a new economic growth point by relying on the main business advantages, S company stepped into a period of limited development, and the contradiction between the scale and stock development of enterprises has become a top priority for the company to solve. The author, by reviewing, collecting and sorting a large number of copy files about Company S and interviewing a certain number of department managers and employee representatives, carried out a comprehensive diagnosis for the compensation system from three dimensions: base pay, pay for performance and benefits, and summarized the problems founded in the existing compensation system, such as the standard to define the compensation is too simple, the levels of compensation are too extensive, the assessment about the value of each department is not based on scientific method, the level of compensation is low and so on. Based on the existing problems, suggestions directed for corresponding optimization are put forward.