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改革企业经营者收入管理办法,试行年薪制,已被国家有关部门列入1994年的工作日程。年薪制是指以企业一个生产经营周期,即年度为单位,确定经营者的基本报酬(基数),并视其经营成果分档浮动发放风险收入的一种工资制度。一、年薪制的提出 1985年以来,随着经济体制改革的深入,国家对企业经营者的工资收入管理办法多次进行了改进,对于鼓励企业经营者对企业负责,努力提高劳动生产率和经济效益起到了积极的促进作用。但这些管理办法仍带有很浓的行政决定色彩,不利于充分调动经营者的积极性,也不利于进行管理,容易产生分配的随意性和苦乐不均的弊端。根据党的十四大提出的建立社会主义市场经济的总目标,按照现代企业制度的要求,企业经营者应该对出资者承担资产保值、增殖,并对企业生产经营活
The reform of the income management measures for business operators and the trial annual salary system have been included in the 1994 work schedule by relevant state agencies. The annual salary system refers to a salary system that determines the basic remuneration (base number) of a business operator in a production and operating cycle, that is, the annual unit, and regards its operating results as a floating point to distribute risk income. 1. Since the introduction of the annual salary system, since 1985, with the deepening of the economic system reform, the state has made many improvements to the management methods of wages and salaries of business operators. It encourages business operators to take responsibility for enterprises and strives to improve labor productivity and economic efficiency. Played a positive role in promoting. However, these management methods still have very strong administrative decisions, which are not conducive to fully mobilizing the enthusiasm of the operators, and are also unfavorable to management, and are prone to malpractices in terms of distributional arbitrariness and inequality. According to the general goal of establishing a socialist market economy put forward by the 14th CPC National Congress, and in accordance with the requirements of modern enterprise systems, business operators should bear the value of capital preservation and proliferation of funders, and have a