企业效绩评价与经营者年薪挂钩研究

Corporate Performance Assessment And Annual Salary of Operators' Performance

经营者年薪一般包括基本年薪和效益年薪两个部分。尽管全国各地普遍开展了经营者年薪制试点 ,但对年薪的确定很不规范 ,特别是对经营者经营业绩的评价缺乏科学手段。本文在运用企业效绩评价体系对经营者业绩进行科学评价的基础上 ,对如何确定经营者基本年薪和效益年薪 ,建立了一个基本模型 ,并选择了 1 50户大型企业进行了模拟测算 ,使年薪制的实施具备了比较科学的技术基础。

It is one of the important measures of deepening state-owned enterprise reform and establishing & improving a motivating & binding system on operators to implement annual salary system on operators of state-owned enterprises. Generally, annual salary of operators consists of annual basic salary and annual reward salary. Although annual salary system experiments of operators are widely developed in the various places of China, definition of annual system is still quite nonstandard, especially lacking scientific means to assess operating performance of operators. The article establishes a basic model to determine annual basic salary and annual reward salary on the basis of applying corporate performance assessment system to scientifically assess performance of operators and selects 150 large enterprises to make an analog computation, which endows implementation of annual salary system with a scientific technological base.