摘要
承认企业家才能的性质是生产要素 ,实施“年薪制”对于深化国有企业改革具有重大的理论意义。实施“年薪制”的条件有 :构建新的厂长经理选拔机制、财会人员委派制、企业领导的任期审计制、任职风险抵押制。应在小范围内先进行“年薪制”的试点 ,积累经验 。
Concerning the further reform of state owned enterprises, it is of great theoretical significance to regard the talent of the entrepreneurs as productive element and to implement “annual salary system” accordingly. The conditions for the implementation of the system are: establishing factory director and manager selection system; practicing staff designation system in finance department and leaders auditing system during their term; carrying out leaders venture pledge system. It is advisable to conduct “annual salary system” experiment in small scale first in order to accumulate experience for future large scaled practice.
出处
《渭南师范学院学报》
2004年第1期35-37,共3页
Journal of Weinan Normal University