在中共十五届四中全会通过的《关于国有企业改革和发展若干重大问题的决定》中，中央提出要“建立和健全国有企业经营管理者的激励和约束机制”，并制订了“实行经营管理者收入与企业的经营业绩挂钩”、“把物质鼓励同精神鼓励结合起来”、“加强和完善监督机制，把外部监督和 In the “Decision on Some Important Issues concerning the Reform and Development of State-owned Enterprises” adopted by the Fourth Plenary Session of the 15th CPC Central Committee, the Central Government proposed “to establish and perfect the incentive and restraint mechanism for the managers of state-owned enterprises” and formulated the “ Manager income and business performance linked to ”,“ the material encouragement and encourage the spirit together ”," strengthen and perfect the supervision mechanism, the external supervision and