问题描述：
英语翻译
无论是对劳动者还是企业来说,工资管理问题无疑都是最关注的问题之一,同时,工资也是现代企业不可或缺的激励手段和竞争手段.工资管理不仅与会计学息息相关,还是建立现代企业制度的重要组成部分.企业的工资管理运作灵活与否,直接影响到企业生产经营等日常活动,进而会影响到企业的发展和战略目标的实现.在社会主义市场经济的大背景下,中越两国企业的工资管理面临着市场化深度不够,会计审计核算制度发育的不成熟等问题,造成两国企业在工资管理方面总是处于四处救火的状态.本文通过研究工资管理的基本概念和会计学现状,分析了工资管理制度和工资管理模式的确定方法,为完善工资管理制度奠定坚实的基础.在此基础上,文章分析和借鉴中越两国及西方企业有关工资管理的方法和经验、不同文化、不同性质的企业工资管理的特点,“取其精华,去其糟粕”,通过对比总结出了有关工资管理的一系列方法,作为中越两国企业分析和设计工资管理可资借鉴的经验.此外,文章探讨了明确了企业工资设计要考虑的主要问题,按照企业工资管理设计的基本原则,根据企业工资设计的主要步骤,设计了企业全面的工资管理策略,制定了企业工资体系的目标框架,指明了企业工资体系设计的重点.论文分析和提出了企业进行工资管理的一些措施和建议,构建新体系,创建新机制,通过建立有效的工资管理制度,达到提高员工对工资的满意度,从而对企业的工资管理进行创新.总之,本文对企业的工资体系进行工资管理的功能、工资管理在人力资源管理中的的作用,以及中越两国中小企业工资管理存在的问题以及出现这些问题的原因,提出现代中小企业应该把西方管理理念与企业实情联在一起、建立完善多种工资体系、注重内在工资与外在工资的联系、人性化的腥臭管理、任人唯贤等措施,找到一条适合中越企业发展的工资管理之路；建立科学的工资系制度,以实现企业的可持续发展.
问题解答：
我来补答
Whether it is one of the problems for workers or businesses, payroll management problems are undoubtedly the most attention, and at the same time, an integral part of the wages of the modern enterprise incentives and means of competition. Payroll management and accounting is closely related to, or an important part of establishing a modern enterprise system. Wages management flexibility, directly affect the day-to-day activities such as the production and operation, which will affect the business development and strategic goals. Payroll management in the context of the socialist market economy, China and Vietnam enterprises faced with the problem of insufficient market depth, accounting and auditing accounting system and development of immature, is always around the fire caused by the enterprises of the two countries in terms of salary management . Through the study of the basic concepts of payroll management and accounting status quo, the method for determining the salary management system and payroll management mode, and lay a solid foundation for improving the salary management system. On this basis, the article analyzes and draw lessons from China and Vietnam and western companies payroll management and experience different cultures, the different nature of the business payroll management features, its essence, to its dregs ", by contrast, summed up the payroll management a number of ways, as a Sino-Vietnamese enterprise analysis and design payroll management can learn from the experience. In addition, the article discusses the main issues to be considered in corporate wage design, in accordance with the basic principles of design in business payroll, according to the main steps of the enterprise wage, enterprise-wide wage management strategy to develop the framework of the objectives of the enterprise wage system specified the enterprise wage system is designed to focus. The paper analyzes the corporate payroll management measures and recommendations to build a new system, to create a new mechanism, through the establishment of an effective salary management system, to improve the satisfaction of employees on wages, wages management innovation. In summary, the wage system of the enterprise wage management functions, the salary management role in human resources management, as well as China and Vietnam SME payroll management Problems as well as the reasons for these problems to make a modern SME Western management philosophy and corporate facts together to establish contact to improve the variety of the wage system, focusing on internal wage and external wage measures of the human stench management, meritocracy, find a suitable the wages management of the road of the Sino-Vietnamese enterprise development; establish a scientific wage-based system in order to achieve the sustainable development of enterprises.
