摘要随着我国社会主义市场经济体质的发展和完善，中国企业改革的不断深化，企业经营者的素质和积极性对企业经营的发展有着重要的影响，企业实行经营者年薪制体系对激发经营者的工作积极性，建立的合理公平的内部收入分配体制有重要作用。60151

本文结合人力资本理论、双因素理论和公平理论等理论分析的基础上，概括出企业经营者实行年薪制的必要性和科学性。同时，通过对西方比较先进的年薪体质的借鉴，采用定量、数据模型和数学公式的结合，提出中国企业实行年薪制的方案设计和构想，并结合安徽省合肥市一家纺织服装生产厂为例，具体分析了企业年薪制的计算方式和年薪制为企业带来了长期效益。

最后，本文分析了中国企业年薪制存在的问题，结合学术资料和前辈学者的研究，提出配套的解决措施机制，提出了增强企业内外部监督体制，建立合理考核激励体系等具体措施，对在我国企业经营者普及实行年薪制进行了深入思考。

关键字：收入分配体制，年薪体系，监督体制

毕业论文 外 文 摘 要

Title   The research of our current yearly salary system                     

Abstract

Along with our country socialist market economy development and perfection of constitution, in deepening the reform of Chinese enterprises. Implement the enterprise managers yearly salary system play an important role in excite the work enthusiasms of operators, establish a reasonable fair internal income distribution system.

Based on human capital theory, fair theory, on the basis of theoretical analysis, outline the business operators implement releasing the necessity and the scientific nature. At the same time, through the comparison of western advanced salary of physical model, uses quantitative, data model and the combination of mathematical formula, put forward Chinese enterprises to implement yearly salary scheme design and conceptions. Combining a textile factory in Hefei province as an example, analyzes the enterprise yearly salary calculation and it has brought long-term benefits for the enterprise.

Finally, this paper analyzes the problems of Chinese enterprise it, according to the predecessors research and academic data, puts forward the solution of the form a complete set of mechanism.

Keywords： The income distribution system, The yearly salary system, The supervision system

目录

一 引言 5

二、年薪制的概述 5

1.1企业经营者年薪制的概念 5

1.2企业经营者年薪制的主要特点 6

1.3企业经营者年薪制的理论基础 6

二、浅析企业年薪制模型的构建-以国有企业为例 10

2.1确定基本收入 10

2.2效益收入 13

2.3风险收入 16

三、安徽省合肥市某服装厂经营者年薪制评析 18

3.1基本年薪 18

3.2效益年薪 19

四、我国年薪制实施过程中的问题 20

4.1对象难以确定 20

4.2考核标准不完善 20

4.3年薪的水平偏低 21

4.4风险约束不足 21