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从总体平均值上看,2004年上市公司高管最高年薪平均值在持续3年的高涨之后已突破20万元人民币大关,达到23.6万元,比去年的19.9万元增加近4万元,上市公司高管的日子似乎越来越好过了。从政策面上分析,2003年底及2004年初,国资委《中央企业负责人经营业绩考核暂行办法》的正式出台,使经历了多年激烈争论之后的“年薪制”终于成为一项制度。根据《办法》,如果企业负责人完成经营目标,可拿到年度薪酬奖励和任期中长期激励,如果目标完成不了,就要根据具体情况进行扣减或延期颁发薪酬,甚至对其不再任
From the overall average point of view, the average annual maximum salary of top executives of listed companies in 2004 has exceeded the 200,000 yuan mark after rising for three consecutive years, reaching 236,000 yuan, an increase of nearly 40,000 yuan from last year’s 199,000 yuan. The days of senior executives of listed companies seem to be getting better and better. Analyzed from the policy side, at the end of 2003 and early 2004, the SASAC’s “Provisional Measures for the Assessment of the Performance of the Leaders of Central Enterprises” was formally introduced, making the “annual salary system” after years of fierce disputes finally become a system. According to the “Measures”, if the person in charge of a company completes its business objectives, it can receive annual compensation awards and medium- and long-term incentives for the term of office. If the target cannot be completed, deductions or deferment of the compensation should be made according to the specific circumstances, and even if they are no longer