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自改革开放以来,企业经营者作为企业的法人代表和生产经营的指挥决策者,其地位和责任起了很大变化。因此,企业经营者的收入根据什么确定,与职工差距应当多大,以及决定程序等,就成为重要的政策性问题。上海对企业经营者的工资收入分配办法,是首先确定其工资收入水平的原则,主要依据本企业的生产经营成效,经营者的责任、风险及本企业职工收入水平等因素合理确定。在国有资产保值增殖的前提下,原则上以实现税利为主要经济考核指标,结合资金利税率、工
Since the reform and opening up, corporate managers have made great changes in their status and responsibilities as corporate legal representatives and commanders of production and management. Therefore, the determination of the income of the business operators, the gap between them and the employees, as well as the decision procedures, become important policy issues. Shanghai’s wage income distribution method for business operators is the principle that determines the level of wage income. It is mainly based on the effectiveness of the company’s production and operation, the operator’s responsibilities, risks, and the income level of the company’s employees. Under the premise of preservation and proliferation of state-owned assets, in principle, the realization of taxation and profits as the main economic assessment index, combined with the profit and tax rate of funds,