摘要
本文阐述了西方主要的分配理论、国内技术和管理要素参与收益分配的研究情况。重点分析了当前技术、管理要素参与收益分配中存在的问题,即:管理要素与一般劳动要素相比,其收益分配差距过大;管理要素在收益分配上有先于技术要素的决定权;管理要素在收益分配中承担风险不够;技术要素的收益与风险不对等;年薪制、股权激励实施不力等内容。提出了加快技术、管理要素市场化建设;加大税收制度改革力度等对策。
The western distribution theory, the situation of technical and management factors participating the profits distribution in our country were introduced. The problems existing in profits distribution contributed by technical and management factors were summarized, such as the great disparity between management factors and generic labor factors, the deciding authority of management factors compare to technical factors, the insufficiency of responsibility of management factors in risk control, the non-equivalence between benefits acquirement and risk control for technical factors, and the dissatisfactory effect of annual salary system and stocks-share stimulant. Furthermore, countermeasures were put forward which focus on accelerating the marketization construction of technical and management factors and promoting the tax reform.
出处
《技术经济与管理研究》
北大核心
2009年第5期63-66,共4页
Journal of Technical Economics & Management
基金
河南省软科学研究计划项目(072400440250)
关键词
技术要素
管理要素
收益分配
对策
technical factors
management factors
distribution of profits
countermeasures
