国企负责人年薪制的思考  

The Reflection on the Annual Salary for the Executive Officers of the Government-owned Enterprises

作　　者：齐平[1] 李洪英[1] 

机构地区：[1]吉林大学经济学院,吉林长春130012

出　　处：《税务与经济》2006年第6期25-29,共5页Taxation and Economy

基　　金：教育部人文社会科学重点研究基地重大项目(项目号:05jd190007)阶段性成果

摘　　要：年薪制是一种以年度为单位计算的浮动的货币报酬制度,年薪制下的收入一般由基薪和风险收入两部分组成。年薪制应用的理论基础有委托—代理理论、人力资本理论、产权理论、激励理论。年薪制设计中的关键点是界定好实施对象,处理好年薪水平与职工收入、年薪结构与风险基金的关系。在我国实施年薪制主要应从以下几方面入手:正确认识年薪制、加快市场化进程、建设年薪制的监督体系、配合其他激励形式使用。The system of the annual salary is a floating monetary payment system which is calculated by year. This kind of income is divided into two parts, that is basic salary and risky one. The applying theory of the annual salary relies on agency theory, human capital theory, equity theory and motivation theory. The key to designing the annual salary is to make sure the targets whom will be given, to deal with well the annual salary and employees＂ income, to step up and perfect the system of the modernized enterprises, to build the mechanism of a sound performance and efficiency system, and the mechanism of selecting leaders, to fasten the marketing process, to set up a monitory system of annual salary system and so on.

关 键 词：国有企业 年薪制 国企负责人 高层管理团队 

分 类 号：F279.241[经济管理—企业管理]