企业的薪酬与股权激励是理论上的一个难点问题,对于我们国有资产经营管理部门而言,更是实践中的一个难点问题。在知识经济时代,人才是公司最宝贵的财富。他们掌握着公司的核心技术、管理能力和关键信息。他们的努力程度和稳定程度如何在很大程度上决定着我们国企国有资本的收益程度。加入WT0后,我们面临着与国外企业、民营企业的人才竞争。因此,如何建立起一种有效的激励机制是国有资产管理部门长期思考和探索的一个课题。党的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》明确指出:“建立与现代企业制度相适应的收入分配制度,在国家政策指导下,实行董事会、经理层等成员按照各自职责和贡献取得报酬的办法”。党的十五届五中全会通过的《中 Enterprise salary and equity incentive is a theoretical difficult problem, for our state-owned assets management department, it is a difficult problem in practice. In the era of knowledge economy, talent is the company’s most valuable asset. They have the company’s core technology, management skills and key information. How their efforts and degree of stability determine to a great extent the returns on the state-owned capital of our state-owned enterprises. After joining WT0, we are faced with the talent competitions with foreign enterprises and private enterprises. Therefore, how to establish an effective incentive mechanism is a topic that the State-owned assets management department should think and explore for a long time. The “Decision on Several Important Issues concerning the Reform and Development of State-owned Enterprises” adopted by the Fourth Plenary Session of the 15th CPC Central Committee clearly states: “The establishment of a revenue distribution system that is compatible with the modern enterprise system shall, under the guidance of the State policy, implement the functions of the board of directors and the manager Layer and other members in accordance with their respective responsibilities and contributions to remuneration approach ”. Adopted by the Fifth Plenary Session of the 15th CPC Central Committee