東方薪酬調(diào)查外文翻譯

1、<p><b>　　中文4300字</b></p><p><b>　　外文文獻(xiàn)翻譯譯文</b></p><p><b>　　外文原文</b></p><p><b>　　原文：</b></p><p>　　East Salary Survey&

2、lt;/p><p>　　Raef Lawson </p><p>　　◆For example：93% are male．</p><p>　　◆Median age of the respondents is 33, with women tending to be younger than men (28 vs. 34)．</p><p>　

3、　◆Respondents have spent an average of 10 years in the field，five with their current employer and four in their current job. These averages are lower for female respondents than for male respondents．</p><p>

4、　　◆70% of all respondents are married，and 61% have children．</p><p>　　◆38% of respondents possess some professional certification, and the CMA(Certified Management Accountant) is the most prevalent (27%)．<

5、;/p><p>　　Compared to the “average” IMA member in the U.S.，the ＂average”＂member in the Middle East is more likely to be male, slightly less likely to be married, and about as likely to have children and have a

6、similar size of family．(All references to U.S. statistics are based on the 2009 U.S. salary survey．) Consistent with the age difference，Middle Eastern respondents also tend to be younger，to have fewer years of experience

7、，and to be less likely to hold a professional certification．</p><p>　　Compensation</p><p>　　The average salary for survey respondents was $27,786，and the average total compensation was $34,137 (

8、total compensation includes salary plus additional compensation) The most prevalent source of additional compensation was a bonus，with 55% of respondents receiving one．Also：12% received profit sharing, and 12% received a

9、nother kind of compensation．These percentages were significantly less than the percentages for U.S. members at 62%，18%，and 6%，respectively．The opportunities for women to receive </p><p>　　Respondents’ compen

10、sation varied greatly among the countries surveyed．IMA members in Qatar received the highest average base salary and total compensation，and those in Egypt received the lowest compensation．shows a comparison of salaries a

11、nd total compensation by country(all compensation figures are presented in U.S. dollars)．As you might expect，salaries within a given category are fairly uneven，with higher salaries often distorting the picture of what th

12、e＂average＂member earns．To address this is</p><p>　　The percentage of total compensation from the base salary is lower for Middle Eastern respondents (81%) than for U.S. respondents (86%)，reflecting the great

13、er use of other sources of compensation (such as travel and housing allowances) in the Middle East．</p><p>　　Male/Female Compensation</p><p>　　IMA’s U.S. salary survey has consistently focused o

14、n the disparity between the compensation of men and women，and the 2009 survey found that women’s salaries averaged 77% of the men’s salaries and that the percentage was 74% for total compensation．As indicated in，these pe

15、rcentages were even lower (58% and 52%, respectively) in the Middle East．The comparison of median compensation levels indicates an even greater disparity．</p><p>　　These differences can be attributed in part

16、 to demographics．The women in this survey tended to be younger than the men(median ages of 28 and 34, respectively)，less likely to hold an advanced degree (18%vs23%)，less likely to be professionally certified (26% vs 35%

17、)，to be earlier in their careers than the men (a median of seven vs10 years of experience in the field)，and more likely to hold entry-level positions．All of these differences are statistically significant．</p><

18、;p>　　Additional insight into the difference in compensation of men and women is provided，which presents compensation by gender and years in the field．As expected，salary and total compensation increased for both men wo

19、men as they accumulated greater experience．The only exception to this trend was for men in the field more than 20 years．The same exception was observed in the U.S. survey．</p><p>　　In the latest U.S. survey，

20、women’s salary as a percentage of men’s ranged from 70% to 84% in the various＂years in the field＂categories．Total compensation ranged from 60% to 85%．As indicated in the last two columns，the spread of these percentages i

21、s much greater in the Middle East．A surprising result is the tremendously larger amount that women in the field 11 to 15 years received than men with similar experience．This may reflect the region’s great shortage of wom

22、en with that amount of experience，</p><p>　　More respondents are at the middle-management level，followed by senior，entry-level，and top management. Few members in academia responded to the survey，perhaps refl

23、ecting the current lack of an academic membership category internationally．Reflecting the scarcity of women with more than 10 years of experience，there’s a much smaller percentage of women than men employed in top manage

24、ment positions．Given the typically higher salaries paid at this level，the impact of this disparity is clear．This pict</p><p>　　The relative scarcity of women in top-level management in the Middle East is onl

25、y part of the＂compensation＂problem．Another issue, which also exists in the U.S.，is that women earn less than men at each level of management．The problem is greatest at the top-management level，where women receive less th

26、an half the compensation of their male counterparts．Tremendous differences also exist at the lower/entry and senior-management levels．The disparity is least for middle managers．</p><p>　　Consistent with the

27、trend in the U.S.，as men advance in rank，their compensation increases．This clearly makes sense-greater compensation should accompany greater responsibility and authority．A different trend is evident for women．While recei

28、ving greater compensation as they transition from lower levels of management to middle management，their compensation fails to increase commensurately as they achieve higher management ranks．(The data actually reflects de

29、creasing compensation．) The failure of w</p><p>　　One factor that helps explain the disparity in pay between the genders at the various levels of management is professional certification．At the entry level o

30、f management，only 8% of women are certified vs.17% of men．This difference disappears at the middle-management level (39% of women vs. 40% of men) but then reappears at the senior-management level (29% of women vs. 47% of

31、 men)．These differences closely reflect the difference in compensation at the various management levels and clearly point t</p><p>　　Men are much more likely to hold positions with major supervisory responsi

32、bilities，and women are likely to have some supervisory responsibilities but not be head of a major department．</p><p>　　Not unexpectedly，the greatest compensation goes to those members who are head of a majo

33、r department and report directly to a CEO or Board of Directors．This category is followed by those who are head of a major department but don’t report directly to the CEO or Board，those who have some supervisory responsi

34、bility but aren’t head of a major department，those who have little or no supervisory responsibility and report directly to a CEO or Board，and，finally，those with no supervisory responsibility．No</p><p>　　Alth

35、ough this ranking in terms of compensation holds when examining the men’s compensation，the situation isn’t as clear for women．Based on median compensation，roughly the same ranking exists，but based on mean compensation，th

36、e women who are most highly compensated are those who have some supervisory responsibility but aren’t the head of a major department．These women have titles such as auditor，senior accountant, and divisional controller．&l

37、t;/p><p>　　A similar relationship between compensation and supervisory responsibilities occurred in the U.S. survey，with the exception that those with little or no supervisory responsibility and who report dire

38、ctly to a CEO or Board of Directors were paid more on average than those who have some supervisory responsibility but aren’t head of a major department．In the U.S. survey，the most highly paid women were those who were he

39、ad of a major department but didn’t report directly to the CEO or Board．Thus ther</p><p>　　To summarize the effect of gender on compensation：</p><p>　　◆Women respondents in the Middle East tend

40、to be younger than women respondents in the U.S.，and women receive less compensation than men do within each age category．</p><p>　　◆Women tend to have fewer years of experience in the field，and，on average，t

41、hose with less than 10 years of experience are paid significantly less than men，while those who have been in the field 11 to 15 years are paid much more than men．</p><p>　　◆Women are less likely to have top-

42、 or senior-management positions，and，on average，women in those positions are paid less than men．The same holds true for major supervisory responsibilities．</p><p>　　Compensation and Certification</p>&

43、lt;p>　　As noted previously，38% of the survey respondents are certified，including 27% who are CMAs and 5% who are Certified Financial Managers(CFMs)．How important is certification with regard to compensation？On average

44、，certified members in the Middle East earned $42,132 in salary and $51,186 in total compensation as compared to $18,950 and $23,580 for noncertified members．Thus，on average，certified members earn 122% more in salary and

45、117% more in total compensation than noncertified members．</p><p>　　The certification premium is greatest for the 30－39 age range，but，for every age range，those who are certified earn significantly more than

46、those who aren’t，indicating the value of certification through-out a career．</p><p>　　Compensation and Degrees</p><p>　　We saw that nearly all survey respondents had at least a baccalaureate deg

47、ree and that 22% had an advanced degree．Shows the salary and total compensation by degree．Surprisingly，those without a college degree earned more，on average，than those with a baccalaureate degree．Respondents with a maste

48、r’s degree had the highest compensation of any group，and those with a doctorate earned less．</p><p>　　The relationship between the income of those with less than a baccalaureate and those with a baccalaureat

49、e degree may be because，of all four educational groups，respondents with a baccalaureate degree had the fewest number of years of experience in the field．Given this result，given that the professional certifications discus

50、sed in the prior section require a college degree，and given the results in the previous section regarding the effect of certification on income，a reasonable strategy for those</p><p>　　How do the U.S. and th

51、e Middle East compare regarding the effect of education on compensation？In the Middle East there’s a much greater＂master’s premium＂than in the U.S. with regard to salary and total compensation．Also，in both regions，those

52、with doctorates earned more than those with baccalaureate degrees but less than those with master’s degrees．Yet the＂doctorate premium＂is larger in the Middle East than in the U.S.．</p><p>　　Compensation by O

53、rganizational Structure and Industry</p><p>　　Let’s also examine average salary and total compensation based on the number of employees in the respondent’s location and the total number of employees in the r

54、espondent’s organization．That it’s difficult to make generalizations regarding the effect of organization size on compensation．When looking at income by size of location，those in units with 500 to 999 employees earned th

55、e most (with regard to both salary and total compensation)，and organization-wide those employed in companies with 5,000</p><p>　　This result is somewhat similar to the U.S. survey，which found that those in l

56、ocations with 5,000 or more employees and those in companies of a similar size earned the greatest incomes．But as the authors of the U.S. survey note，there hasn’t been a defined pattern between income and location and or

57、ganization size over the years．</p><p>　　Members’ income also varied considerably by industry．Given the importance of oil to the Middle East economy，it isn’t surprising that the highest salaries and total co

58、mpensation are paid in the mining/natural resource extraction industry．Next most highly compensated are those working in government．The largest number of members work in finance，insurance，and real estate，and their averag

59、e salary and total compensation ranked fifth and fourth，respectively，among the 13 industry categories．The fewest n</p><p>　　Although the most common form of employer organization was a publicly traded corpor

60、ation，nearly as many members work in partnerships，and significant numbers also work in family-owned companies and privately held companies．</p><p>　　These results contrast with the U.S. results in several wa

61、ys．Members in the U.S. were more likely to work for large companies than were Middle Eastern members．For example，41% of U.S. respondents worked for publicly held companies，but only 26% of Middle Eastern members did so．Fo

62、r privately held companies，the percentages were 32% and 18%, respectively．</p><p>　　In terms of compensation，those working for publicly　traded corporations receive，on average，the highest salaries and total c

63、ompensation．A similar result was　observed in the U.S. survey．Next most highly compensated were those employed by privately held corporations．Those in academia earned the least．</p><p>　　Compensation by Respo

64、nsibility and Position</p><p>　　The grouping of positions by management level has been modified slightly from that used in the U.S. survey to better reflect the respondents’ level as self-reported．Also，some

65、positions may be at different management levels in different companies．As expected, salary and total compensation generally increase at higher levels of management．A relatively large number of respondents are CFOs，and，on

66、 average，they ranked quite highly with regard to compensation．It’s interesting that while the relatively </p><p>　　The effect of responsibility area on compensation is presented in．The areas are ranked in de

67、scending order based on average total compensation．Interestingly，information systems，which ranks only seventh (out of 14) in the U.S. survey，is the most highly compensated area in this survey．Internal audit and risk mana

68、gement also rank relatively high．Public accounting and taxation，ranked relatively highly in the U.S.，rank much lower in the Middle East．</p><p>　　Alternate Career Paths</p><p>　　Compensation is

69、only one part of the decision to pursue a given job and career．For many people，flexibility in working hours and career path is also important．Forty-four percent of both men and women surveyed would choose to reduce their

70、 working hours and take a corresponding decrease in compensation．This is greater than for the men (29%) and women (42%) in the U.S. survey．Middle Eastern women on average are interested in a greater reduction than are me

71、n．</p><p>　　The percentage of men for whom this is relevant（74%）is slightly more than for women (70%)，but of the group for which this was a relevant consideration，more women(50%) than men(33%) would pursue t

72、he career flexibility option．</p><p>　　These figures contrast with those from the latest U.S. survey in an interesting way．Fewer U.S. respondents had this as a relevant concern (62% of women and 59% of men)，

73、yet, of that group，more women (86%) than men (71%) would prefer that option．</p><p>　　A final factor impacting compensation is career interruptions．Eight percent of the respondents have had a career interrup

74、tion of at least six months，with women (15%) more likely than men (7%) to have had such an interruption．This is one-third the comparable rate (24%) from the U.S. survey for both men and women．</p><p>　　A sub

75、stantial difference exists between the U.S. and Middle East surveys with regard to the impact of career interruptions on compensation．The U.S. survey found a significant negative impact on average salary from an interrup

76、tion-8.5% for women and 11.8% for men．A similar analysis of the Middle East data surprisingly indicates higher average salaries for those who have had such a career interruption，probably because more people with substant

77、ial experience take a leave than do newly hired employe</p><p>　　Average Salary Profile</p><p>　　Presents average salary earned across management level，certification，and level of education．(Ther

78、e weren’t enough responses from women members to also analyze the data by gender．) When looking at the table, keep in mind that many other factors (such as industry，experience，and organizational size) also affect compens

79、ation，so adjustment for them may need to be made when applying these numbers to specific cases．</p><p>　　As expected，indicates that salaries generally increase as a person moves up in management，that certifi

80、ed members earn more than noncertified members，and that those with a master’s degree earn more than those with just a baccalaureate．</p><p>　　An exception to these rules is that，on average，entry-level manage

81、rs with a master’s degree earn more that middle managers．This may reflect a rise in starting salaries for accounting professionals as demand for qualified people increases．</p><p>　　Pursuing Advancement</

82、p><p>　　This is an interesting time to start surveying the compensation of IMA members in the Middle East．From an economic perspective，the past several years have certainly been challenging to many．The observed

83、 disparity between the compensation of men and women members adds to the challenge women members face．Yet a bright spot for all is the fact that only 2.4% of survey respondents indicated they were unemployed，which was cl

84、ose to the 2.0% in the latest U.S. survey．</p><p>　　The results of this survey indicate the value of higher education, professional certification，and professional experience in advancing your career and earn

85、ing higher pay．These results should encourage members in the Middle East to pursue these avenues for advancement as they progress in their careers and expand the field of management accounting in the region．（節(jié)選）</p>

86、;<p>　　Raef Lawson．East Salary Survey．Strategic Finance，2010（10）P29－49．</p><p><b>　　翻譯文章</b></p><p><b>　　譯文：</b></p><p>　　東方薪酬調(diào)查（IMA 管理會計師協(xié)會）</p>

87、;<p><b>　　瑞夫 勞森</b></p><p><b>　?。ㄒ唬┱{(diào)查的樣本：</b></p><p><b>　　◆93%是男性</b></p><p>　　◆年齡中間值為33歲，女性比男性年輕（中間值28 對 34）</p><p>　　◆受訪者在這

88、一行業(yè)工作時間平均為10年，為當(dāng)前雇主工作5年時間，在當(dāng)前崗位上4年時間。這些平均時間女性比男性偏短。</p><p>　　◆70%的人已婚，61%的人有小孩。</p><p>　　◆38%的人有專業(yè)資格證書，注冊管理會計師最多（27%）。</p><p>　　和一般的美國IMA成員相比，在中東一般成員男性居多，已婚的，有孩子的稍少。（依據(jù)2009年美國薪酬調(diào)查比較

89、）。年齡方面也一樣，中東的受訪者年紀(jì)較輕，工作年限較少，也擁有資格證書的也不多。 </p><p><b>　?。ǘ﹫蟪?lt;/b></p><p>　　受調(diào)查者的平均工資為27786美元，平均總報酬為34137美元（總報酬為工資加其他補(bǔ)貼之和）。最通常的補(bǔ)貼為獎金，55%的受調(diào)查者有。還有12%的人有利潤分紅，12%的人還有其他形式的補(bǔ)貼。這和美國的成員的分別為62

90、%，18%和6%相比大為減少。同時女性有這些額外補(bǔ)貼的概率比男性少，得獎金和分紅比例為42%和2%。</p><p>　　補(bǔ)貼在各個調(diào)查國之間也相差很大?？ㄋ柕腎MA成員基本工資和總報酬最高，埃及最少。各國進(jìn)行了比較（報酬用美元統(tǒng)計）。你可以想象，在某個項(xiàng)目上的薪酬可能分布很不平均，可能出現(xiàn)個很高的薪酬數(shù)，導(dǎo)致平均薪酬不能反應(yīng)實(shí)際情況。</p><p>　　基本工資占總報酬的比例在中東地

91、區(qū)（81%）低于美國的86%，說明中東地區(qū)使用更多的補(bǔ)貼（比如旅游和住房津貼）。</p><p>　?。ㄈ┠行裕芘?報酬</p><p>　　美國的IMA薪酬調(diào)查顯示男女報酬不一樣，2009年調(diào)查發(fā)現(xiàn)女性工資為男性工資的77%，占女性總報酬的74%。這些比例在中東更低（分別為58%和52%）。在中間值上進(jìn)行比較差別更大。</p><p>　　這些差別可以歸因于人

92、員上的差別。受調(diào)查的女性比男性年齡偏小（中間值分別為28歲和34歲），女性有高級級別的少（18%對23%），有專業(yè)資格證書的也相對較少（26% 對35%），工作年限更短，女的年限中值為7年，男性為10年，女性通常在初級的崗位上。所有這些差別影響很大。</p><p>　　盡管在每個年齡段男的薪酬都比女的高，但在30-39歲這個階段差別要小，而50-59歲差別就很大，可能意味著從長遠(yuǎn)趨勢看，男女差別在縮小。<

93、/p><p>　　一般地，男女的工資和報酬都會隨著經(jīng)驗(yàn)的積累而增長。唯一例外是男的在某個領(lǐng)域工作超過20年，其工資就不會增加了。美國的情況也一樣。</p><p>　　在最新美國方面的調(diào)查中，不同工作年限的女性工資分別為男性的70%到84%不等，總報酬為男性的60%到85%，在表5最后兩欄說明了這個百分比在中東地區(qū)更高。令人奇怪的是，在11-15年的工作年限中，女的報酬比男的多了不少。這也許表

94、明具有這類工作經(jīng)驗(yàn)的女性在這個地區(qū)很緊缺，這類女性接受調(diào)查的也少，導(dǎo)致報酬就高。</p><p>　　更多的受調(diào)查者是在中間管理層，其次是高級的，初級的和最高級的。學(xué)術(shù)界的受調(diào)查者很少，說明全球都比較缺乏學(xué)術(shù)界成員。從超過10年工作年限的女性比較少可看出，女性在高級管理層的比例比男性要少得多。這些崗位的薪酬很高，導(dǎo)致的差別可想而知。</p><p>　　在美國這一欄的女性比例是男性的近2倍

95、。其他主要的區(qū)別體現(xiàn)在初級階段，中東國家初級階段的女性比美國多很多。在學(xué)術(shù)領(lǐng)域，中東的女性成員數(shù)量比美國的多很多。正如在美國調(diào)查表中提出的一樣，這項(xiàng)差別是由于美國年輕女性把女教授當(dāng)作從事會計職業(yè)的一個正面榜樣造成的。</p><p>　　女性在最高管理層少是造成中東地區(qū)薪酬不一的部分原因。另外一個原因，在美國也是如此，女性無論是在哪個層面都比男性的報酬低。這一差別在最高管理層更大，這里女性獲得的薪酬比同等男性少一

96、半還多。在初級和高級管理層，差別也很大。在中間層差別小些。</p><p>　　和美國情況一樣：男的升職薪酬就漲。毋庸置疑收入越多，同時也意味著權(quán)利和責(zé)任越大。女的則不一樣，盡管從初級升到中級是要加薪，但再升職，她們加的薪酬與升遷不成比例。（數(shù)據(jù)顯示相對減薪）。這個現(xiàn)象也解釋了為什么在高層和最高層中女性少。</p><p>　　另一個能解釋在各個管理層男女薪酬差別的原因就是專業(yè)資質(zhì)。在初級

97、階段，只有8%的女性有資質(zhì)，男的卻有17%。在中間管理層則相差不大（女39%VS男40%）。但在高級管理層有差別加大（女29%VS男47%）。這個差別明顯反應(yīng)了在各管理層報酬的差別，也說明專業(yè)資質(zhì)在職位晉升和加薪上的重要性。</p><p>　　男性通常在擁有主要監(jiān)管職責(zé)的崗位上，女性通常只具有部分監(jiān)管職責(zé)，并不會是主要部門的一把手。</p><p>　　可以知道，誰是部門一把手，誰直接和

98、CEO，董事長匯報，誰的薪酬就最高。這個分類包括了那些不直接和CEO董事長匯報的部門一把手，還有有一定監(jiān)管職責(zé)的非部門負(fù)責(zé)人，還有有少許或沒有監(jiān)管權(quán)但直接和CEO董事長報告的人員，最后是沒有一點(diǎn)權(quán)的人員?？梢韵胂?，誰擁有較大的監(jiān)管職責(zé)，誰的薪酬就越高。</p><p>　　這種等級排序在男性薪酬系統(tǒng)中是成立的，但在女性的薪酬系統(tǒng)中不明顯。從薪酬中間值分析，有這種等級排序，但從平均值分析，有較高薪酬的女性都是有一定

99、監(jiān)管職責(zé)但不是主要部門負(fù)責(zé)人的人員。這些人員包括審計員，高級會計師，部門管理。</p><p>　　在美國的情況調(diào)查表中，監(jiān)管職責(zé)和薪酬的關(guān)系也一樣，但也有例外。那些沒有監(jiān)管職權(quán)的但直接和CEO和董事會匯報的比有監(jiān)管權(quán)的但非主要部門負(fù)責(zé)人薪酬平均要高。美國薪酬最高的女性是那些不和CEO及董事會直接匯報的主要部門負(fù)責(zé)人。在監(jiān)管職權(quán)和薪酬的關(guān)系上，美國和中東的情況，在男性方面相似度比女性方面高。</p>