企业经营者年薪制是以年度为考核周期,把经营者的工资收入与其经营业绩挂钩的一种工资分配方法。年薪收入通常包括基本收入和效益收入两部分。这是一种国际上较为通用的支付企业经营者薪金的方式。我国企业经营者物质激励机制的实施也是从年薪制试点开始的。1992年,上海市选定上海英雄金笔厂等三家企业在全国率先试行年薪制,到1997年全 Annual salary system for business operators is based on the annual assessment cycle, the operator's salary income and its operating performance linked to a wage distribution method. The annual salary usually includes two parts: basic income and benefit income. This is a more common international way of paying business managers. The implementation of the material incentive system for business operators in our country also begins with the annual salary system pilot. In 1992, Shanghai selected Shanghai Hero Gold Pen Factory and other three enterprises in the country the first trial annual salary system, by 1997