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党的十五届四中全会通过的《关于国有企业改革和发展若干重大问题的决定》中提出“建立和健全国有企业经营管理者的激励与约束机制。实行经营管理者收入与企业的经营业绩挂钩。”积极探索对企业经营管理者的长期激励与约束机制,一直是国有企业改革的重要课题。在我国国有企业改革中,管理层持股分中小企业管理层持股、国有大型企业的管理层增量持股两种模式。
The Decision on Several Important Issues Concerning the Reform and Development of State-owned Enterprises adopted by the Fourth Plenary Session of the 15th CPC Central Committee put forward the principle of “establishing and perfecting the incentive and restraint mechanisms for the managers of state-owned enterprises. Linked. ”Active exploration of the long-term incentive and restraint mechanism for business managers has always been an important issue for the reform of state-owned enterprises. In the reform of state-owned enterprises in our country, the management shares are divided into SME management shareholding, and the management of state-owned large enterprises incremental holdings of two models.