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年薪制是市场经济体制下现代企业对企业家的一种报酬制度,比较完整客观地反映了企业家的工作绩效,将企业家收入与企业经济效益挂钩,体现了责任、风险、利益一致性原则,在我国市场经济体制下它具备了实施的必要性与可行性。然而,年薪制作为一种短期激励机制,只考虑了企业的年度收益,不包含长期报酬,使得在长期内不能有效地实现对企业家的约束与激励。为了弥补这一缺陷,我们可以在不断完善对年薪制改革的基础上,借鉴国外企业实施的企业家持股、股票期权等薪酬制度来积极探索适合我国的有效的长期报酬制度,从而逐步改进与完善我国的是企业家报酬激励制度。
The annual salary system is a kind of remuneration system of the modern enterprise to the entrepreneur under the market economy system. It reflects the performance of the entrepreneur more completely and objectively, links the income of the entrepreneur with the economic efficiency of the enterprise, and reflects the principle of responsibility, risk and consistency of interests It possesses the necessity and feasibility of its implementation in our country’s market economy system. However, the annual salary system is a kind of short-term incentive mechanism that considers only the annual earnings of enterprises and does not include long-term remuneration, which makes it impossible to effectively restrict and motivate entrepreneurs in the long run. In order to make up for this shortcoming, we can actively explore the effective long-term remuneration system suitable for our country based on the continuous improvement of the reform of the annual salary system based on the remuneration system of entrepreneurs holding shares and stock options borrowed by foreign enterprises, so as to gradually improve the long- Perfecting our country is the entrepreneurial compensation incentive system.