轉軌期我國國企年薪制、EVA分紅及產權激勵分析

轉軌期我國國企年薪制、EVA分紅及產權激勵分析

轉軌期我國國企年薪制、EVA分紅及產權激勵分析
摘 要
本文首先從我國國有企業經營者激勵機制的改革發展軌跡入手，引出目前我國國有企業經營者物質激勵領域的現狀及其存在的主要問題，接著簡要介紹了與企業經營者激勵問題相關的理論。然后，在第2章和第3章分別對國企經營者年薪制和EVA（Economic Value Added）分紅兩種激勵機制進行了詳細的介紹，并進1步指出了它們各自的優點和局限性。第4章則全面闡述了經營者長期激勵機制——產權激勵機制。經營者產權激勵機制是指將企業的部分產權通過1定的方式授予企業經營者，使他們能夠分享企業成長所帶來的收益的1種制度安排。企業的產權激勵主要包括經營者直接持股激勵和期權激勵兩種。經營者直接持股激勵中的管理層收購在我國國有企業改制中最引人注目，也最有爭議。在第5章，作者對國企經營者產權激勵進行了深入探討，尤其是在對因郎顧之爭而引發的“國企產權改革大討論”的深入分析的基礎上，提出要堅定不移地推進國企產權改革，同時，也要走出國企產權改革的悲觀性思維誤區，并根據市場結構和企業規模選擇不同的產權激勵方式，這對深化我國國企產權改革具有1定的啟發性意義。最后，筆者就完善我國國有企業經營者物質激勵機制提出了自己的政策建議。

關鍵詞：國有企業    激勵機制     年薪制    EVA分紅    產權激勵  

The analysis of yearly salary system, EVA draw bonus and property right motivation of state-owned enterprise of our country in transition time
Abstract 
This thesis first starts with the path of reform and development of the incentive mechanism of manager of state-owned enterprise in our country ,draws out the present situation of the material inspiring mechanism of manager of state-owned enterprise and its main problems nowadays, then briefly introduces the theories background related with the incentive mechanism of manager. Then,introduces separately EVA(Economic Value Added) draw bonus and yearly salary system two kinds of material inspiring mechanism of manager . In the second chapter and the third chapter the state-owned enterprise operator yearly salary system and EVA draw bonus be carried on a detail introduction, furthermore, pointes out respectively their merits and limitations. The fourth chapter comprehensively elaborates the long-term incentive mechanism of manager--property right drove mechanism. The property right drove mechanism of manager refers one kind of system arrangement that enterprises partial property right be awarded the manager of enterprise through a certain way , which enables them to share profits which brought by grow of enterprise. Enterprises property right drove mainly includes the Executive options drove and the Executive  own directly stock drove. The Management Buy-outs,one of the Executive own directly stock drove ,is most noticeable, also most dispute in the course of reforming the system of state-owned enterprise in the our country .In the fifth chapter, the operator property right drove of state-owned enterprise be carried on thorough discussion, particularly on the foundation of thorough analysis of the big discussion about the reform of property right of state-owned enterprise which initiated by the argument between Lang and Gu, proposes that steadfastly  advance the property right reform of state-owned enterprise , at the same time, also go out the  pessimistic thought erroneous zone of property right reform of state-owned enterprise , and choice different property right drive way according to the market structure and the scale of enterprise. These have a certain enlighten significance to deepen property right reform of state-owned enterprise in our country . Finally, the author puts forward some policy proposals round consummating the material incentive mechanism of manager of state-owned enterprise .
Key word: The state-owned enterprise     incentive mechanism
  yearly salary system    EVA draws bonus   the property right drove     

目   錄
引言 ----------------------------------------------------------------------------------------------------------------------------1
第1章    國企經營者激勵問題及其理論背景 ----------------------------------------------------------------------2
第1節         我國國企經營者激勵領域的沿革史----------------------------------------------------------------------2
第2節        目前國企經營者激勵領域存在的問題-------------------------------------------------------------------2
第3節         企業經營者激勵的理論背景-------------------------------------------------------------------------------3
1、管理學中的經營者激勵理論 ----------------------------------------------------------------------------------------3
1、內容型激勵理論 ---------------------------------------------------------------------------------------------------------3
2、過程型激勵理論 ---------------------------------------------------------------------------------------------------------3
3、行為改造理論 ------------------------------------------------------------------------------------------------------------3
2、主流經營者激勵理論：委托—代理理論 --------------------------------------------------------------------------3
第2章    短期經營者激勵機制——年薪制 -------------------------------------------------------------------------5
第1節               年薪制概述----------------------------------------------------------------------------------------------------5
1、年薪制的內容 -----------------------------------------------------------------------------------------------------------5
2、國企年薪制的實施原則 -----------------------------------------------------------------------------------------------5
第2節     國企實行年薪制的利弊分析 ------------------------------------------------------------------------------6
1、國企實行年薪制的有效性 -------------------------------------------------------------------------------------------6
2、國企實行年薪制的局限性 -------------------------------------------------------------------------------------------6
第3章    1種新興的經營者激勵機制——EVA分紅 -------------------------------------------------------------7
第1節               EVA分紅概述-------------------------------------------------------------------------------------------------7
1、EVA的概念 -------------------------------------------------------------------------------------------------------------7
2、EVA分紅的內容 --------------------------------------------------------------------------------------------------------7
第2節               國企實行EVA分紅的利弊分析---------------------------------------------------------------------------8
1、EVA分紅的有效性 -----------------------------------------------------------------------------------------------------8
2、EVA分紅的局限性 ----------------------------------------------------------------------------------------------------9
第4章 長期經營者激勵機制——產權激勵機制 --------------------------------------------------------------10
第1節      經營者股票期權激勵 ---------------------------------------------------------------------------------------10
1、股票期權概述 ----------------------------------------------------------------------------------------------------------10
1、股票期權產生的背景及內涵 ------------------------------------------------------------------------------------------10
2、股票期權的運行原理 --------------------------------------------------------------------------------------------------10
2、國企經營者股票期權激勵的利弊分析 ----------------------------------------------------------------------------11
1、股票期權激勵的有效性 -----------------------------------------------------------------------------------------------11
2、股票期權激勵的局限性 -----------------------------------------------------------------------------------------------11
第2節    管理層收購（MBO）----------------------------------------------------------------------------------------12
1、管理層收購（MBO）概述 ------------------------------------------------------------------------------------------12
2、國企實行管理層收購（MBO）的利弊分析 --------------------------------------------------------------------12
引  言
自改革開放以來，國企經營者激勵問題就1直是我國政界和學界探討的焦點問題之1。隨著改革的1步步深入，圍繞國企經營者激勵機制的改革，國內1大批學者運用各種方法從不同角度進行了大量的分析，并陸續從國外引進了1系列旨在解決國企經營者激勵不足的方案。通過210多年的理論探索與實踐

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