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建立现代企业制度,要求进一步完善企业分配制度,笔者有以下构想。 分配格局将由股东、经营者、职工三个分配主体构成。经营者作为独立的分配主体参加企业分配。对股东用股息和配股的形式进行分配,对经营者用年薪和利润分成的形式进行分配;对职工用工资奖金的形式进行分配。职工工资、经营者的年薪来源于企业的生产费用;职工的奖金、经营者分成和股东的股息和配股来源子企业利润。所有者、经营者、职工三者的收益均与企业经济效益联系起来。打破所有者独占企业利润和独自承担企业亏损责任的格局。
The establishment of a modern enterprise system requires further improvement of the enterprise distribution system. The author has the following ideas. The distribution pattern will consist of three shareholders: shareholders, managers, and employees. Operators participate in corporate distribution as independent distribution entities. Dividends are allocated to shareholders in the form of dividends and allotment, and the managers are allocated in the form of annual salary and profit sharing; employees are allocated in the form of salary bonuses. The wages of employees and the annual salary of the managers come from the production costs of the company; bonuses of the employees, share of the operator, dividends of the shareholders, and profits of the subsidiary companies from the allotment. The benefits of the owners, operators and employees are all linked to the economic benefits of the company. Break the pattern that the owner monopolizes corporate profits and assumes sole responsibility for corporate losses.