摘要
年薪制在西方国家已有多年历史，我国今年也在加快对国有企业经营者实行年薪制的步伐。从试行的情况来看，收效与问题并存。本文主要论述了我国目前实行年薪制应注意解决的观念问题、产权关系问题和激励机制与约束机制怎样结合的问题；提出了合理确定企业经营者的收入水平和收入构成，并建立一套严密的监督约束体系的见解。
The annual salary system has been implemented in western countries for many years. This year our country is speeding up the pace to adopt the annual salary system among managers of the state - owned enterprises. The experiment conducted has shown that the benefits and problems co - exist. This article maily discusses the problems to be solved in the implementation plase, eg. the conception of annual salary system, ownershop, and the combination of encouragement and binding mechanism. It argues that the income level and income components of the manager should be rationally determined,and a strict binding system should be set up also.
出处
《现代财经（天津财经大学学报）》
2000年第1期54-57,共4页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
