在现代企业分配制度中实行经营者年薪制

现代企业如何制定一套行之有效的激励机制，使出资、经营、劳动三的利益得以最大程度的实现，同时又使经营的行为得到约束，激发经营努力搞好企业，是在市场经济条件下建立现代企业管理制度的关键问题。对经营实行年薪制和劳动实行岗位责任工资制巳经成为现代企业分配方式的主要特征和必然趋势，本重点论述了经营年薪制的必要性和年薪制的合理性问题，并提出实行经营浮动年薪制和合理周期为考核时段的激励与约束机制。

Carrying out yearly wage system for manager in the distribution system of modern enterorise

How to establish a series of effective excitation mechanism, under which the benefits of investors, managers and labors can be fulfilled at utmost, while the manger's activity can be restricted and motivated to work hard, has become the key problem for establishing modern enterprise system in market economy. It has become the major characteristic and inevitable trend for modern enterprises to establish the distribution mechanism under which yearly wage system for manager and post duty wage system for labor should be carried out. But how to establish feasible yearly wage system need the further discussion. This paper takes emphasis on the necessity and rationality of carrying out yearly wage system for manger, and puts forward the excitation and restricted system with the content of flexible yearly wage for management.