摘要
现代企业工资制度是在现代企业产权制度、组织制度、管理制度基础上实施的一种效益型企业工资制度。其基本框架包括以下四个相互联系的方面：所有者、经营者、劳动者利益分开；经营者实际基薪与风险收入相结合的年薪制；劳动者实行工资与分红相结合的收入制；政府实行高低相结合的调控制。
Abstract The modern enterprise wage system is a kind of effective enterprise wage system which en-ters into force on the bases of modern industrial title system,organization system and manage-ment system. Its basic frame includes thd following. four relevant parts,i. e, the departure of own-er's,operator's and laborer's equity; the practice of operator' s annual wage system which com-bines base salary and ventrue income; the practice of laborer's income system which combineswage and dividend; the practice of government's adjustment and control system which combinesthe high and low.
