In order to attract , reserve the talents and give play to the initiative of theirs , we should design and perfect the hortatory compensation system on the basis of the human capital tactics . after having a historical retrospect of our business administration , we found the structure , idea , concept and spur method have changed a great deal . ‘ human cost ’ change to ‘ the human capital ’ , ‘ graded wages ’ to ‘ the compensation system ’ , ‘ equalitarianism ’ to ‘ the 有了合理的薪酬体系,使人们感到相对公平,就会激励员工,提高工作效率,调动员工的主观能动性,使企业的各项工作管理得井井有条,这对企业的长期发展有着重要的现实意义。