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党的十五届四中全会《决定》指出,国有企业改革的方向是建立现代企业制度。不言而喻,其分配制度也必须与现代企业制度相适应。因此,深化分配制度改革,建立与现代企业制度相适应的分配制度,是国有企业改革的重要内容之一。 企业的分配制度,决定于企业的产权结构和参与企业生产经营活动的各类人员所发挥的作用。现代企业制度的典型形式是股份制。在股份制企业中,股东是企业的所有者,对企业的剩余
The “Decision” of the Fourth Plenary Session of the 15th CPC Central Committee pointed out that the direction of the reform of state-owned enterprises is to establish a modern enterprise system. It goes without saying that its distribution system must also be compatible with the modern enterprise system. Therefore, deepening the reform of the distribution system and establishing a distribution system that is compatible with the modern enterprise system are one of the important contents of the reform of state-owned enterprises. The distribution system of an enterprise depends on the structure of the property rights of the enterprise and the role played by all kinds of personnel involved in the production and business activities of the enterprise. The typical form of modern enterprise system is the shareholding system. In a joint-stock enterprise, the shareholder is the owner of the enterprise and the surplus to the enterprise