■ 本刊见习记者 史尧尧 编辑翻译整理

　　编者序

　　本篇“经典案例”是“人力资源治理”课程是在欧洲商学院广为流传的必学案例。编者认为它为企业家，非凡是广大的创业者提供了一个值得借鉴的企业结构框架的同时，也为创业者提出了一些他们不得不面对的内部问题，例如公司的理念和工资体制、员工的提成和奖金等。所探讨的问题和解决方案值得读者深思和考虑。文章经英国老师所改，对广大学习英文写作的商学院学生，也用很大帮助。

　　Executive summary.

　　执行摘要

　　Visionary Design Systems (VDS) is a small， high-tech full service systems integration firm. Employees include sales representatives， administrators， appliance engineers and specialists and all receive a significant portion of their income from commissions and bonuses， and all are shareholders.

　　视觉设计系统(VDS)是一家整合小型、高科技全方位服务体制的公司。雇员包括销售代表、行政治理人员、仪器工程师和各领域专业人员。他们所有人的收入中提成和奖金占相当的比例，所有人都是持股人。

　　The founders of VDS wanted to start a company with a unique style of managing employees. They envisioned a company in which management and employees respected one another and worked together as a team. Like a partnership everyone would be an owner， have shares in the profits， and take responsibility for making the company succeed.

　　VDS的创始人希望公司有一套独特的治理方法来治理雇员。在他们看来，公司中的治理层和雇员都应互相尊重，共同协作，有团队精神。这样一种合作关系中，每个人都是主人，享有公司的盈利，共同承担责任让公司不断取得成功。

　　The company has a philosophy of empowerment， under which all employees are given significant decision-making authority， and are expected to act in the interests of the firm. This report looks into the compensation plan and asks， “Are incentives enough？” The problem arises that although the employees have both the authority and the incentives to develop a new market opportunity， they continue to wait for top management's instructions and approval before making decisions or taking action.

　　公司的理念就是授权。在这样的理念领导下，所有的雇员都有相当的决策权，也能为公司的利益而着想。该报告探讨了工资计划，并提出问题：“奖金是否足够了？”现在的问题就是：虽然雇员们有决策权，也有动力来开发新的市场机会，但他们在进行决策和采取行动前还是会等上层治理层的指示和批准。

　　1.The VDS philosophy and compensation system.

　　VDS的理念和工资计划

　　VDS had a guiding philosophy that employees should earn according to what they produced； so their pay scale was based on output rather than position or seniority， this can often mean losing highly skilled employees because they are on the same pay salary as someone who isn't as skilled. However， this has not occurred at VDS because they have a thorough interviewing procedure where they find employees who believe and stand firmly with their company philosophy.

　　VDS 的指导理念就是：雇员的所得应当和其产值成正比。因此，他们的收入是基于其创造的价值，而并不和其职位资历挂钩。这也意味着，可能会流失一些高技能人才，因为他们的收入可能和那些技能一般的职员一样。然而，这在VDS却从未发生过，因为VDS有全面详尽的面试程序，挑选出的员工也都是支持公司理念的。

　　Top management spent a significant amount of time thinking about how to structure compensation and incentive plans to align employee's interests with those of the firm， they expected employees to do more than just fulfill their roles at VDS by taking the initiative in making changes to improve the company.

　　高级治理层花大量的时间思考如何构建薪金奖金计划来将员工的利益与公司利益一致。他们希望员工所做的不仅仅是完成自己在VDS的本职工作，而是在奖励的动力之下为不断改进公司而努力。

　　There are many components of compensation systems suc

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