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绩效问题是国有企业改革的核心问题之一,而薪酬激励机制对提高企业绩效起着重要作用。通过回顾国有企业薪酬制度改革的历史和相关文献,本文从以下两个方面梳理了国有企业薪酬制度改革与企业效率的关系:第一,职工工资制度改革对企业效率的提升作用,以及以工资总额管理为特征的职工工资所存在的效率扭曲作用;第二,在总结国有企业高管薪酬合约的结构特征基础上,分别分析了显性薪酬和隐性薪酬的激励效果,以及管理层权力对薪酬契约有效程度的影响。在梳理现有文献的基础上,本文还总结了国有企业薪酬制度进一步改革的建议。
The performance problem is one of the core problems in the reform of state-owned enterprises. The compensation incentive mechanism plays an important role in improving enterprise performance. By reviewing the history of state-owned enterprise salary system reform and related literatures, this paper reviews the relationship between the state-owned enterprise salary system reform and enterprise efficiency from the following two aspects: First, the employee wage system reform to enhance the efficiency of enterprises, as well as the total wage Management as the characteristics of the distortion of the existence of the efficiency of employees; second, based on the structural characteristics of state-owned executive compensation contracts, based on the analysis of the explicit and implicit compensation incentives, as well as management power of compensation The effect of contractual validity. On the basis of combing the existing literature, this article also summarizes the suggestions of further reforming the salary system in state-owned enterprises.