轉軌期我國國企年薪制、EVA分紅及產(chǎn)權激勵分析

轉軌期我國國企年薪制、EVA分紅及產(chǎn)權激勵分析
摘 要
本文首先從我國國有企業(yè)經(jīng)營(yíng)者激勵機制的改革發(fā)展軌跡入手，引出目前我國國有企業(yè)經(jīng)營(yíng)者物質(zhì)激勵領(lǐng)域的現狀及其存在的主要問(wèn)題，接著(zhù)簡(jiǎn)要介紹了與企業(yè)經(jīng)營(yíng)者激勵問(wèn)題相關(guān)的理論。然后，在第2章和第3章分別對國企經(jīng)營(yíng)者年薪制和EVA（Economic Value Added）分紅兩種激勵機制進(jìn)行了詳細的介紹，并進(jìn)1步指出了它們各自的優(yōu)點(diǎn)和局限性。第4章則全面闡述了經(jīng)營(yíng)者長(cháng)期激勵機制——產(chǎn)權激勵機制。經(jīng)營(yíng)者產(chǎn)權激勵機制是指將企業(yè)的部分產(chǎn)權通過(guò)1定的方式授予企業(yè)經(jīng)營(yíng)者，使他們能夠分享企業(yè)成長(cháng)所帶來(lái)的收益的1種制度安排。企業(yè)的產(chǎn)權激勵主要包括經(jīng)營(yíng)者直接持股激勵和期權激勵兩種。經(jīng)營(yíng)者直接持股激勵中的管理層收購在我國國有企業(yè)改制中最引人注目，也最有爭議。在第5章，作者對國企經(jīng)營(yíng)者產(chǎn)權激勵進(jìn)行了深入探討，尤其是在對因郎顧之爭而引發(fā)的“國企產(chǎn)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(jìn)國企產(chǎn)權改革，同時(shí)，也要走出國企產(chǎn)權改革的悲觀(guān)性思維誤區，并根據市場(chǎng)結構和企業(yè)規模選擇不同的產(chǎn)權激勵方式，這對深化我國國企產(chǎn)權改革具有1定的啟發(fā)性意義。最后，筆者就完善我國國有企業(yè)經(jīng)營(yíng)者物質(zhì)激勵機制提出了自己的政策建議。

關(guān)鍵詞：國有企業(yè)    激勵機制     年薪制    EVA分紅    產(chǎn)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(jīng)營(yíng)者激勵問(wèn)題及其理論背景 ----------------------------------------------------------------------2
第1節         我國國企經(jīng)營(yíng)者激勵領(lǐng)域的沿革史----------------------------------------------------------------------2
第2節        目前國企經(jīng)營(yíng)者激勵領(lǐng)域存在的問(wèn)題-------------------------------------------------------------------2
第3節         企業(yè)經(jīng)營(yíng)者激勵的理論背景-------------------------------------------------------------------------------3
1、管理學(xué)中的經(jīng)營(yíng)者激勵理論 ----------------------------------------------------------------------------------------3
1、內容型激勵理論 ---------------------------------------------------------------------------------------------------------3
2、過(guò)程型激勵理論 ---------------------------------------------------------------------------------------------------------3
3、行為改造理論 ------------------------------------------------------------------------------------------------------------3
2、主流經(jīng)營(yíng)者激勵理論：委托—代理理論 --------------------------------------------------------------------------3
第2章    短期經(jīng)營(yíng)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(shí)施原則 -----------------------------------------------------------------------------------------------5
第2節     國企實(shí)行年薪制的利弊分析 ------------------------------------------------------------------------------6
1、國企實(shí)行年薪制的有效性 -------------------------------------------------------------------------------------------6
2、國企實(shí)行年薪制的局限性 -------------------------------------------------------------------------------------------6
第3章    1種新興的經(jīng)營(yíng)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(shí)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(cháng)期經(jīng)營(yíng)者激勵機制——產(chǎn)權激勵機制 --------------------------------------------------------------10
第1節      經(jīng)營(yíng)者股票期權激勵 ---------------------------------------------------------------------------------------10
1、股票期權概述 ----------------------------------------------------------------------------------------------------------10
1、股票期權產(chǎn)生的背景及內涵 ------------------------------------------------------------------------------------------10
2、股票期權的運行原理 --------------------------------------------------------------------------------------------------10
2、國企經(jīng)營(yíng)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(shí)行管理層收購（MBO）的利弊分析 --------------------------------------------------------------------12
引  言
自改革開(kāi)放以來(lái)，國企經(jīng)營(yíng)者激勵問(wèn)題就1直是我國政界和學(xué)界探討的焦點(diǎn)問(wèn)題之1。隨著(zhù)改革的1步步深入，圍繞國企經(jīng)營(yíng)者激勵機制的改革，國內1大批學(xué)者運用各種方法從不同角度進(jìn)行了大量的分析，并陸續從國外引進(jìn)了1系列旨在解決國企經(jīng)營(yíng)者激勵不足的方案。通過(guò)210多年的理論探索與實(shí)踐

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