剩余收益制的启示和思考刘子有深圳市蛇口工业区推行的剩余收益制，是分配制度的创新。对社会主义市场经济条件下企业分配制度的改革和建立现代企业分配制度，将起重要的参考作用。剩余收益制是以基准收益调控投入与产出、效益与分配的相互关系，引导和激励企业超过本地区... Revelations and Reflections on the Residual Income System Liu Ziyou’s reform of the residual income system in Shenzhen Shekou Industrial Zone is an innovation in the distribution system. The reform of the enterprise distribution system under the socialist market economy and the establishment of a modern enterprise distribution system will play an important role in reference. The residual income system regulates the interaction between input and output, efficiency, and distribution based on the benchmark income, and guides and motivates companies to exceed this region...