高层管理人员年薪支付方式的研究 -文献综述

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高层管理人员年薪支付方式的研究 -文献综述
【摘要】年薪制中的高管收入一般是由基本工资和风险收入构成的,其中风险收入与高管人员的经营业绩挂钩,以激励高管人员努力工作。年终通过考核,当年任务如果完成,可得到全部年薪;如果没有完成,则可能只得到其中基本工资。企业有了明确的发展目标,就可以克服短期行为,年薪制从制度上保证了一批以搞活国有企业为己任、不谋私利和官位的企业家的权益。但是,以年度经营成果作为考评经营者的主要依据容易导致经营者急功近利,为追求年度业绩而采取某些短期行为,不利于公司的长期发展;甚至出现虚报利润、账目造假等严重问题,因而其实施效果受到限制。此外,由于年薪制存在结构模式不合理、倍数制弊大于利、业绩评价指标不尽合理、监督约束不到位及年薪和贡献不完全对等等原因,使年薪制在具体的实施中很难发挥应有的激励作用,经营者对其反映平平。

【关键词】年薪制   高层管理人员  支付方式

Abstract: Annual salary of executives from the general revenue basic wages and risks posed by income, income and risk management executives linked to performance, to motivate executives to work hard. Pass the end of the year, if the task was completed, all available annual salary if not completed, it may be only one basic wage. Enterprises have a clear development goals, we can overcome the short-term behavior, the annual salary system from the system guarantee for a number of state-owned enterprises to invigorate the responsibility, not the rights of entrepreneurs. However, the annual operating results as the operators easily lead to the main basis for operators of quick success, the pursuit of annual results and to take certain short-term behavior is not conducive to the long-term development; even a false profits, and other serious false accounts problems, thereby The implementation of its effect is limited. In addition, the annual salary system because unreasonably mode of existence, the multiplier system more harm than good, not quite reasonable indicators of performance evaluation, supervision and restraint is not in place an annual salary and contributions are not completely on and so forth reasons, so that the annual salary system in the specific implementation of it is very difficult to play There should be incentives, the average of its operators.
Keywords: senior manage    senior manager   annual salary payment

年薪制的概述
 年薪制是近年来在我国企业里广泛推行的一种收入分配制度。1992年,上海市轻工局率先破冰,选定所属上海英雄金笔厂等3家企业在全国实行年薪制。随后深圳、四川、江苏、北京、河南、辽宁等省市也先后开始了年薪制试点。在此基础上, 1995年原劳动部经国务院同意出台了《企业经营者年薪制试行办法》,并在100家国有企业进行试点并逐步推开 。到1998年已实施年薪制的企业经营者占总人数的17.5%。其中，国有企业、集体企业和私营企业所占比例分别为15.2%、20.2% 和41.4%。1998年1月，劳动部曾宣布在全国暂停实施年薪制，至2003年11月25日，国务院国资委正式下文件，对189家央企实施年薪制。2004年1月1日，国务院国资委颁布的《中央企业负责人经营业绩考核暂行办法》标志着年薪制的正式实施。

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