摘要
针对军队装备保障企业负责人薪酬体系缺乏长期激励机制,退休前后收入差距过大问题进行了研究。在现有薪酬体系基础上,引入了企业年金方案。在缴费与支付条件方面进行了设计,并进行了评估。结果表明:该方案替代率可达20%以上,既起到了长期激励的效果,又缩小了退休前后收入差距,达到了预期的目标。
As the military equipment enterprise leaders' payment system is lacking in long-term incentive mechanism, the gap between pre-retirement and post-retirement becomes wider. To solve the problem, this paper proposes a scheme for introducing annuity to the current payment system, designs the conditions of payment and charging and evaluates them. The result shows that the substitution rate is up to more than 20%, which can not only inspire the leaders to work for the long-term interest of the enterprises but also narrow the gap in income between pre-retirement and post-retirement. Thus, the expected objective can be achieved.
出处
《海军工程大学学报(综合版)》
2013年第4期73-78,共6页
Journal of Naval University of Engineering(Comprehensive Edition)
关键词
薪酬
长期激励
装备保障企业
年金
payment
long-term incentive
equipment support enterprises
annuity