一个工效挂钩的改进方法  

An Advanced Method to Determine the Total Wages According to Benefit

作　　者：颜克权[1] 王韬[1] 

机构地区：[1]华中科技大学管理学院,武汉430074

出　　处：《工业工程与管理》2006年第6期118-121,共4页Industrial Engineering and Management

基　　金：国家自然科学基金资助项目(70173003)

摘　　要：效益基数和挂钩方式的确定是工效挂钩的焦点和难点。将企业当年能实现的最大利润作为松弛变量导入效益基数,并将工资总额增长改为与超额利润定比分成,来建立一个松弛模型;理论分析和演算证实,此方法能促使国有企业(代理方)正确评估并完成其能实现的最大利润,并比采用历史效益基数和挂钩浮动系数的现行方法能更有效地激励国有企业实现国家(委托方)利益最大化。To determine profit base and binding mode is the focus and difficulty of total wages binding profits. The maximum profits which can be realized this year was introduced into profit base as a slack variable, and the increment of total wages was changed into sharing extra profits according to fixed proportion, then a slack model was built. It was proved by theoretic analysis and mathematical calculations that this method can impel state enterprises （Agent） to correctly evaluate and fulfill the maximum profits which can be reached, and motivate state enterprises to accomplish state（Principal） profits maximization more effectively than present method adopting historical profit base and floating coefficient.

关 键 词：工资总额 挂钩 松弛方法 

分 类 号：F272[经济管理—企业管理]