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企业经营者年薪制是以年为单位通过对经营者在企业的一个生产周期经营业绩的考核确定其工资收入的一种工薪制度。自1993年开始,全国不少省市相继进行了企业经营者年薪制试点,各地大胆探索,勇于实践,取得了明显的效果,已充分证明实行经营者年薪制具有非常重要的意义。但是,由于这项工作在我国还处于探索、试点阶段,也暴露出一些不足。突出表现为:工作不规范、试行年薪的范围不明确、年薪确定不合理、管理体制不顺等问题。亟需对这些问题做进一步的探讨。一、关于试行年薪制的企业范围和经营者范围问题目前,试行年薪制的企业主要有三种:一是适用《企业法》调控的企业;二是现代企业制度试点单位;三是国有企业和国有资产占控股地位的股份制企业。应当说,实行企业经营者年薪制必须有一定条件,即企业必须具有真正市场
The annual salary system of a business operator is a kind of wage system that determines its salary income by examining the business performance of a business operator in one production cycle of an enterprise on an annual basis. Since 1993, many provinces and cities throughout the country have conducted pilot projects of annual salary system for business operators one after another, boldly explored and dared to practice all over the country, and achieved remarkable results. They have fully proved that implementing the annual salary system of operators is of great significance. However, due to the fact that this work is still under exploration and pilot stage in our country, some deficiencies have also been exposed. Outstanding performance: work is not standardized, the scope of the trial annual salary is not clear, the annual salary is determined unreasonable, the management system is not smooth and so on. Urgent need to further explore these issues. First, on the trial annual salary system of business scope and business scope At present, the trial annual salary system, there are three main: First, apply the “corporate law” regulation of enterprises; second is the modern enterprise system pilot units; third state-owned enterprises and state-owned Shareholding enterprises holding assets. It should be said that the implementation of annual salary system operators must have certain conditions, that enterprises must have a real market