关于国有企业经营者激励与约束机制问题的探讨

• 作 者: 邢立昕 姜艳艳
• 机 构: 中央财经大学会计学院,中央财经大学会计学院 北京100081,北京100081
• 出 处: 华商
• 发表日期: 2008年06期
• 关键词: 国有企业经营者 约束机制 国企改革 激励约束 人力资源管理 经营者激励 股票期权制 国资委 约束问题 国有企业

一、引言“加快推进股份制改革,完善公司法人治理结构”是国务院国有资产监督管理委员会主任李荣融提出的国资委推进国企改革的四大工作重点之一,在公司法人治理结构中“完善激励约束机制”一直是其重要组成部分,同时也是企业人力资源管理所面临的一个重大课题。本文针对目前我国国有企业经营者激励约束机制存在的问题,提出完善该机制的对策。

I. INTRODUCTION “Accelerating the reform of the shareholding system and perfecting the corporate governance structure” is one of the four major focuses of SASAC’s reform on state-owned enterprises proposed by Li Rongrong, director of the State-owned Assets Supervision and Administration Commission of the State Council. In the corporate governance structure of the Company, Incentive and restraint mechanism "has always been an important part of it, and it is also an important issue for enterprise human resources management. In view of the existing problems of the incentive and restraint mechanism of the SOE managers in our country, this paper proposes the countermeasures to improve the mechanism.