我国在加入WTO后又在2010年成为了世界第二大经济体,我国大部分濒

临倒闭的国有企业也乘着改革的东风经过二次创业蓬勃发展起来,并逐步由国内

市场走向了国际市场。毫无疑问,这对我国的经济发展是最大利好的消息。但是,

我们不能一味的只看到好的发展势头,而忽略其潜在危机,我们应该居安思危,

应该注意到我国的国有企业在茁壮发展的同时也面临着国内外日益激烈的竞争,

而且这种竞争愈演愈烈。透过现象看本质,企业之间的竞争实质上是人才的竞争,

而企业经营者作为掌管企业日常经营事务的人,无疑是对企业发展起关键性作用

的人才。因此,企业建立怎样的经营者激励与约束机制如何通过激励与约束机

制极大的发掘经营者的潜能,提高经营者的积极性成为我国国有企业急需解决

的重要问题。随着社会主义市场经济体制的建立和完善,国企建立了现代企业管

理制度,这种与国际通行的企业治理模式的接轨让经营者年薪制顺势而生。

本文从国有企业经营者年薪制的理论基础出发,结合实证研究,以航天锐特

科技公司为例研究其经营者年薪制的实施,通过分析企业经营者报酬现有模式,

发现其经营者年薪制存在的问题,在此基础上提出了该企业经营者年薪制优化的

基本思路和完善绩效管理配套机制的一些建议,构建了基于EVA和平衡计分卡

的经营者年薪制模型,形成了一套适合该企业现阶段发展的经营者年薪制方案。

以便使该公司经营者年薪制在运行过程中能真IH起到对经营者的激励、约束作

用,既能避免企业高端人冰流失,又能让企业资产保值增值。

关键词:经营者;年薪制;平衡计分卡;经济增加值

(P

China joined the WTO and then became the world's second largest economy in

2010, Most of state-owned enterprises at the verge of bankruptcy flourished by the

second venture as the reform progresses, and gradually from the domestic market to

the international market. There is no doubt that China's economic development is the

greatest good news. However, we can not blindly only see the good momentum of

development,while ignoring the potential crisis. We should be prepared for danger in

times of peace, it should be noted that China's state-owned enterprises to flourish

while also facing growing incentive competition at home and abroad, and this

intensified competition. Look beyond the competition among enterprises is essentially

a talent competition, and executives as the person in charge of the day-to-day business

affairs, is undoubtedly talent plays a critical role in the development of enterprises.

Therefore, how to establish the executives' incentive and restraint mechanisms in the

state-owned enterprises How to great explore the potential of the executives and

improve enthusiasm operators by incentive and restraint mechanisms It is the

important issues that state-owned enterprises need to be resolved. With the

establishment and improvement of the socialist market economic system, the

state-owned enterprises established modern enterprise management system,and

international standards of corporate governance model to allow the executives annual

salary system.

In this paper, author started from the theoretical basis of the annual salary system

in the state-owned enterprise, combined with case research. For example the

Aerospace Ruite Technology Company,studied the implementation of the Annual

Salary System of this company, by analyzing the managerial compensation existing

models and found the problems. And then, Author adviced that the basic ideas on

improving Annual Salary System and support mechanisms of Performance

Management, drew up the new Annual Salary System model based on EVA and the

Balanced Scorecard. The formation is suit of stage of development of the enterprise.

Author believe this formation can really play on the operator's incentive & constraint

role during operation, both to avoid the loss of high-end talent, and to preserve and

increase the value of corporate assets.

Keywords: executives; annual salary system; balanced scorecard; economic value

added