轉(zhuǎn)軌期我國國企年薪制、EVA分紅及產(chǎn)權(quán)激勵(lì)分析

轉(zhuǎn)軌期我國國企年薪制、EVA分紅及產(chǎn)權(quán)激勵(lì)分析
摘 要
本文首先從我國國有企業(yè)經(jīng)營者激勵(lì)機(jī)制的改革發(fā)展軌跡入手，引出目前我國國有企業(yè)經(jīng)營者物質(zhì)激勵(lì)領(lǐng)域的現(xiàn)狀及其存在的主要問題，接著簡要介紹了與企業(yè)經(jīng)營者激勵(lì)問題相關(guān)的理論。然后，在第2章和第3章分別對國企經(jīng)營者年薪制和EVA（Economic Value Added）分紅兩種激勵(lì)機(jī)制進(jìn)行了詳細(xì)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)營者長期激勵(lì)機(jī)制——產(chǎn)權(quán)激勵(lì)機(jī)制。經(jīng)營者產(chǎn)權(quán)激勵(lì)機(jī)制是指將企業(yè)的部分產(chǎn)權(quán)通過1定的方式授予企業(yè)經(jīng)營者，使他們能夠分享企業(yè)成長所帶來的收益的1種制度安排。企業(yè)的產(chǎn)權(quán)激勵(lì)主要包括經(jīng)營者直接持股激勵(lì)和期權(quán)激勵(lì)兩種。經(jīng)營者直接持股激勵(lì)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)營者產(chǎn)權(quán)激勵(lì)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(quán)改革大討論”的深入分析的基礎(chǔ)上，提出要堅(jiān)定不移地推進(jìn)國企產(chǎn)權(quán)改革，同時(shí)，也要走出國企產(chǎn)權(quán)改革的悲觀性思維誤區(qū)，并根據(jù)市場結(jié)構(gòu)和企業(yè)規(guī)模選擇不同的產(chǎn)權(quán)激勵(lì)方式，這對深化我國國企產(chǎn)權(quán)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)營者物質(zhì)激勵(lì)機(jī)制提出了自己的政策建議。

關(guān)鍵詞：國有企業(yè)    激勵(lì)機(jī)制     年薪制    EVA分紅    產(chǎn)權(quán)激勵(lì)  

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)營者激勵(lì)問題及其理論背景 ----------------------------------------------------------------------2
第1節(jié)         我國國企經(jīng)營者激勵(lì)領(lǐng)域的沿革史----------------------------------------------------------------------2
第2節(jié)        目前國企經(jīng)營者激勵(lì)領(lǐng)域存在的問題-------------------------------------------------------------------2
第3節(jié)         企業(yè)經(jīng)營者激勵(lì)的理論背景-------------------------------------------------------------------------------3
1、管理學(xué)中的經(jīng)營者激勵(lì)理論 ----------------------------------------------------------------------------------------3
1、內(nèi)容型激勵(lì)理論 ---------------------------------------------------------------------------------------------------------3
2、過程型激勵(lì)理論 ---------------------------------------------------------------------------------------------------------3
3、行為改造理論 ------------------------------------------------------------------------------------------------------------3
2、主流經(jīng)營者激勵(lì)理論：委托—代理理論 --------------------------------------------------------------------------3
第2章    短期經(jīng)營者激勵(lì)機(jī)制——年薪制 -------------------------------------------------------------------------5
第1節(jié)               年薪制概述----------------------------------------------------------------------------------------------------5
1、年薪制的內(nèi)容 -----------------------------------------------------------------------------------------------------------5
2、國企年薪制的實(shí)施原則 -----------------------------------------------------------------------------------------------5
第2節(jié)     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)營者激勵(lì)機(jī)制——EVA分紅 -------------------------------------------------------------7
第1節(jié)               EVA分紅概述-------------------------------------------------------------------------------------------------7
1、EVA的概念 -------------------------------------------------------------------------------------------------------------7
2、EVA分紅的內(nèi)容 --------------------------------------------------------------------------------------------------------7
第2節(jié)               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 長期經(jīng)營者激勵(lì)機(jī)制——產(chǎn)權(quán)激勵(lì)機(jī)制 --------------------------------------------------------------10
第1節(jié)      經(jīng)營者股票期權(quán)激勵(lì) ---------------------------------------------------------------------------------------10
1、股票期權(quán)概述 ----------------------------------------------------------------------------------------------------------10
1、股票期權(quán)產(chǎn)生的背景及內(nèi)涵 ------------------------------------------------------------------------------------------10
2、股票期權(quán)的運(yùn)行原理 --------------------------------------------------------------------------------------------------10
2、國企經(jīng)營者股票期權(quán)激勵(lì)的利弊分析 ----------------------------------------------------------------------------11
1、股票期權(quán)激勵(lì)的有效性 -----------------------------------------------------------------------------------------------11
2、股票期權(quán)激勵(lì)的局限性 -----------------------------------------------------------------------------------------------11
第2節(jié)    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
自改革開放以來，國企經(jīng)營者激勵(lì)問題就1直是我國政界和學(xué)界探討的焦點(diǎn)問題之1。隨著改革的1步步深入，圍繞國企經(jīng)營者激勵(lì)機(jī)制的改革，國內(nèi)1大批學(xué)者運(yùn)用各種方法從不同角度進(jìn)行了大量的分析，并陸續(xù)從國外引進(jìn)了1系列旨在解決國企經(jīng)營者激勵(lì)不足的方案。通過210多年的理論探索與實(shí)踐

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