论文部分内容阅读
经营者年薪制是以企业一个生产经营周期即年度为单位确定经营者的基本报酬,并根据其经营成果分档浮动发放风险收入的工资制度。它由基薪和风险收入两部分构成。其最大特点就是企业经营者利益与职工分离,而与责任轻重,风险大小,生产经营成果和国有资产保值增值情况挂钩。它有利于推行现代企业制度,有利于造就中国的职业企业家。作为我国工资制度的一项创新,政府要周全考虑多方面因素,为年薪制的实行与推广创造良好条件。
The operator’s annual salary system is based on the annual production and operation cycle of the enterprise, which determines the basic remuneration of the operator and distributes the salary system of risky income according to its operating results. It consists of base salary and risk income. Its most prominent feature is the separation of the interests of the business operators from the employees, but is linked to the severity of responsibilities, the size of the risks, the achievements in production and operation, and the preservation and appreciation of the state-owned assets. It is conducive to the implementation of the modern enterprise system, is conducive to the creation of China’s professional entrepreneurs. As an innovation of the wage system in our country, the government should fully consider various factors and create favorable conditions for the implementation and promotion of the annual salary system.