国有大型钢铁企业在实施结构调整、加快转型升级的进程中,最大限度地调动职工的积极性和创造性,是解决企业生存与发展的重要课题。现代企业管理的理论认为,激励体系是为实现企业发展目标而推行的调动全体职工积极性与创造性的一种导向机制,其中关键点就是激发和鼓励职 Large state-owned steel enterprises in the implementation of structural adjustment, speed up the process of transformation and upgrading, to maximize the mobilization of staff enthusiasm and creativity, is to solve business survival and development of an important issue. The theory of modern enterprise management believes that the incentive system is a kind of guiding mechanism for mobilizing the enthusiasm and creativity of all staff and workers to realize the goal of enterprise development. The key point is to stimulate and encourage employees