华东师范大学学报(哲学社会科学版) ›› 2001, Vol. 33 ›› Issue (6): 116-120.doi: 10.16382/j.cnki.1000-5579.2001.06.019

• 经济 金融 • 上一篇    

经营者收入分配机制创新论

陈伯庚   

  • 收稿日期:2001-03-26 出版日期:2001-11-01 发布日期:2025-12-19

A New Outlook of the Manager's Income Distribution Mechanism

Bo-geng CHEN   

  • Received:2001-03-26 Online:2001-11-01 Published:2025-12-19

摘要:

经营者收入分配具有鲜明的特点, 主要是管理劳动的高智能性、承担的职责重、创造的业绩和贡献大; 由此确立经营者收入分配的基本原则是: 按劳分配原则、按业绩和贡献分配原则、按投入要素分配原则相结合。当前经营者收入分配中存在的主要问题是: 激励和约束不对称、收入分配欠规范、浮动薪酬与固定薪酬的比例不协调。建立健全经营者激励机制应包括物质鼓励和精神鼓励两方面, 物质激励的主要形式有年薪制、股票期权制和资产抵押风险经营责任制。强化对经营者的约束机制, 外部约束和内部约束要相互配合。把激励机制和约束机制结合起来, 才能充分体现效率优先、兼顾公平的原则。

关键词: 经营者, 收入分配, 激励机制, 约束机制

Abstract:

The distribution of a manager's income has distinct characteristics, for the management is of high intelligence, heavy-laden, outstanding achievements and contributions. The basic distribution principle for a manager's income is that of distribution according to work, achievenment, dedication and investment. There are three major problems concerning the distribution of manager's income. First, the encouragement and restriction are not well balanced. Second, the income distribution is not well regulated. And finally, the ratio of floated income to fixed income is not in line. Both material and spiritual encouragement should be applied to the establishment and optimization of manager's inspiration mechanism. The annual payment system, stock option planning, and assets mortgage are major forms of material encouragement. As to strengthening the restriction mechanism, restrictive measures inside an enterprise should be combined with those outside an enterprise. Only if the inspiration mechanism and the restriction mechanism are combined effectively, the principle of giving priority to efficiency and concurrently giving consideration to justice can be fully realized.

Key words: manager, income distribution, inspiration mechanism, restriction mechanism