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党的十五届四中全会《决定》中指出:搞好国有企业改革,必须重视研究国企经营者的激励问题,并提出允许管理、技术等生产要素参与分配的方针政策。这一方向性问题的提出,为国有企业在法人治理结构框架下,探索通过加大对企业经营者的激励,实现所有者与经营者利益一致,最终为实现企业的发展、国有资产保值增值提供了理论基础。在这一理论指导下,目前,我国一些已改制的国有企业正在大胆尝试对企业经营者收入分配制度的新一轮改革。归纳起来,主要有两种做法,一是对企业经营者实行股票期权激
The Decision of the Fourth Plenary Session of the 15th CPC Central Committee pointed out: To do a good job in state-owned enterprise reform, we must attach great importance to the study of incentives for state-owned enterprise managers and propose guidelines and policies that allow the production factors such as management and technology to participate in the distribution. The proposal of this directionality issue explores the incentive for state-owned enterprises to increase their incentive to business operators under the framework of corporate governance so that the interests of their owners and operators are consistent. In the end, in order to realize the development of the enterprises and provide the value-added and value-added of state-owned assets The theoretical basis. Under the guidance of this theory, at present, some state-owned enterprises that have been restructured in our country are making bold attempts to carry out a new round of reform on the income distribution system for business operators. To sum up, there are mainly two kinds of approaches. One is to exercise stock option incentives for the business operators