国有企业高管薪酬制度设计：分类治理与逆向操作

Remuneration System Design of SOEs Principals： Classified Govemance and Converse Operation

现阶段对国有企业高管的激励可能存在偏差，国有企业高管薪酬制度改革可操作性的思路应该是以企业目标属性的不同以及企业高管产生方式的不同为基本依据，分类推进，具体可分为非市场报酬、准市场报酬、市场报酬三类。在设计国有企业高管薪酬制度时，还要将现阶段存在的“由现状而激励”的正向操作习惯思维．转变为先选人后定酬、先定酬后引人、先定责后定酬的逆向思维。

There may be some deviations in the SOEs remuneration system. A practical way of the remuneration system reform should contain in it the dissimilarities of the objective nature and the election system of the SOEs. Specifically, it could be divided into three categories： the non-market remuneration, the quasi-market remuneration, and the market remuneration. When we practically design the SOEs remuneration system, we ought to turn con- versely our habitual thought of basing incentives on the status quo into three different ways, i.e. setting remuneration by selecting chiefs first, introducing chiefs by setting remuneration first, and setting remuneration by specifying responsibilities first.