At last, we analyze how each determinant influence the design of variable pay plan, and obtain some conclusions and suggestions with guidable significance for the pay design of current companies.

• 最后，分别对这三种影响因素进行剖析，具体分析其如何制约可变薪酬计划的设计，从而总结出一些对当前企业薪酬设计具有一定指导意义的结论和建议。