随着现代经济的发展和企业制度的变化,所有权与经营权分离,企业自主经营的地位随之确立,企业高层的决策越来越集中到企业经营者手中。他们是经济发展的一种重要的人力资本,在领导企业创造价值的过程中,他们投入的不是一般的劳动,而是一种素质和精神的综合,因而,他们是企业的核心和灵魂。对企业经营者的投入给予合理的回报,不仅能调动他们的积极性,而且最终将关系到企业的生存和发展。 With the development of the modern economy and changes in the corporate system, separation of ownership and management rights, the status of independent management of enterprises is established. The decision-making of high-level enterprises is increasingly concentrated in the hands of business operators. They are an important human capital for economic development. In the process of leading enterprises to create value, they are not engaged in general labor, but a combination of quality and spirit. Therefore, they are the core and soul of the enterprise. Giving reasonable returns to the investment of business operators will not only mobilize their enthusiasm, but will ultimately affect the survival and development of the company.