根据国家“十四五”规划发展要求和人口老龄化社会发展趋势，保险业作为现代经济的重要组成部分，不仅为社会稳定和风险管理提供了重要的支持，还为国家经济可持续发展注入了活力。作为人力资源密集型行业，保险公司需要最大限度吸引和留存高素质人才队伍，获取更强的市场竞争力和更大的市场份额，而完善的薪酬体系则是企业实现战略目标的重要环节之一。薪酬绩效管理是人力资源管理的核心关键，只有建立一个与公司发展状况相适应的薪酬体系，才能够让企业更为科学、有效的吸引并留住优秀人才，为企业的长期稳定发展打下坚实基础。R保险公司自2006年成立以来，业绩规模增长迅速，但因企业成立时间短，在人力资源管理等各方面经验积累较浅，内部管理力量偏弱。R保险公司现有薪酬体系建立于2017年，薪酬制度未能及时有效的调整完善，薪酬制度存在薪酬激励力度不够、薪酬预算管控较差、对公司长期发展支撑不足等问题。因此，本文现就R保险公司薪酬体系存在问题原因及具体优化方案展开研究。

       本文综合运用调查法和系统分析法展开对R保险公司薪酬系统优化方案研究。首先，从R保险公司现有薪酬制度执行情况入手提出具体问题及原因；其次，研究企业尤其是保险公司薪酬制度实施和优化的共同特性；最后分析R保险公司薪酬体系特点及对应优化措施。研究结论如下：（1）R保险公司薪酬晋升体系设计较为粗糙，未充分考虑企业长期发展和员工成长晋升的可能性，薪酬核定规则没有较好的体现员工岗位工作价值；（2）R保险公司薪酬总额预算管理较差，薪酬水平与公司业绩经营结果不匹配，且薪酬分配不合理，影响公司薪酬体系的公平性；（3）R保险公司没有合理设置各层级员工向上晋升通道，导致员工个人价值实现与企业长远发展目标关联性不足。对于以上问题，R保险公司需要建立基于激励性的薪资框架，做好员工薪酬体系设计和长远规划，将绩效考核与奖金发放相结合，加强与员工的沟通交流，切实发挥薪酬激励效应。通过本次研究，对保险公司在十四五大背景下解决薪酬制度改革和提升薪酬竞争力方面提供了指导依据，对于其他类似情况的保险企业实现薪酬体系优化具有一定的借鉴意义。

The insurance industry, a critical component of the contemporary economy, not only enhances social stability and risk management, but also infuses vitality into the sustainable national economy development in accordance with the requirements from the National "14th Five-Year Plan" and the growing trend of aging population. As a human resource-intensive industry, Insurance companies must actively optimize the attraction and retention of high-quality talent in order to achieve market competitiveness and market share, and an improved compensation system is one of the most critical links in this process. Human resource management is fundamentally centered around compensation and performance management. The company can only attract and retain exceptional talent in a more scientific and effective manner by establishing a compensation system that is in accordance with the company's development situation. This will establish a solid foundation for the company's long-term and stable growth. Since 2006, R Insurance Company's performance scale has also grown rapidly, however, the internal management force was weak and the accumulation of experience in human resource management and other aspects were also shallow due to the short time since the company's establishment. The compensation system of R Insurance Company was established in 2017, and it was not promptly and effectively adjusted to enhance its performance. The compensation system is plagued by issues such as inadequate compensation incentives, inadequate compensation budget control, and inadequate support for the company's long-term development. Consequently, this paper now investigates the causes of the compensation system's issues and the specific optimization strategy of R insurance company.

The research on the optimization plan of R insurance company's compensation system is conducted in this paper using the survey and system analysis methods in a comprehensive manner. Initially, it examines the current compensation system's implementation of R insurance company and identifies the specific issues and rationale. Subsequently, it examines the common characteristics of the implementation and optimization of compensation systems in enterprises, particularly insurance companies. Finally, it evaluates the compensation system's characteristics of R insurance company and the corresponding optimization measures. The conclusions of the study are as follows: (1) R insurance company's salary promotion system is designed in a crude manner, without fully considering the long-term development of the enterprise and the possibility of employees' growth and promotion. The rules for salary approval do not better reflect the value of employees' job work. (2) R insurance company's total salary budget management is poor, and the level of salary does not match the company's performance and operation results. The distribution of salary is unreasonable, which affects the fairness of the company's salary system. (3) Insurance Company R has not reasonably established upward promotion channels for employees at all levels, resulting in an insufficient correlation between the realization of employees' personal value and the long-term development goals of the company. In order to address the aforementioned issues, R insurance company must implement a payroll framework that is based on incentives, effectively leverage the incentive effect of payroll, combine performance appraisal with bonus payments, strengthen communication with employees, and design a comprehensive employee compensation system and long-term planning. This study offers insurance companies a basis for addressing the reform of the compensation system and enhancing the compensation's competitiveness in the context of the 14th Five-Year Plan. This is a significance to other insurance companies in similar situations, as it enables them to optimize the compensation system.

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