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▲林凌提出在建立现代企业制度中应实行剩余收益分享制 著名经济学家林凌在《经济体制改革》1994年第6期发表文章,认为社会收入分配及其主要表现形式工资,是社会主义市场经济中的重要组成要素和支柱。在市场经济条件下,劳动力是商品,劳动者的基础工资由市场决定,是市场经济的一般规律。不仅如此,劳动者应与生产资料直接结合,才能形成最佳的生产力。劳动者是生产力中最基本的要素,为了充分调动劳动者的积极性,在社会主义市场经济条件下,作为企业劳动者的个人收入应由三部分组成:一是市场机制作用下形成的基础工资,二是有偿持有本公司股份所分得的红利,三是无偿分享的企业利润。作者认为,企业职工无偿分享利润,是当今世界现代企业制度发展的新特点、新动向、新趋势,对企业更好更快地发展,创造更多的利润是有利的。无论从国际惯例还是从中国国情来看,我们在建立现代企业制度中,应当采用剩余收益分享制,才能使职工对企业有更大的凝聚力和向心力。
▲ Lin Ling proposed to implement the residual income sharing system in the establishment of a modern enterprise system. The famous economist Lin Ling published an article in the 6th issue of the “Economic System Reform” in 1994. He believed that social income distribution and its main form of wages are socialism. The important elements and pillars in a market economy. Under the conditions of a market economy, the labor force is a commodity, and the basic salary of the laborer is determined by the market and is the general law of the market economy. Not only that, laborers should combine directly with means of production in order to achieve optimal productivity. The laborer is the most basic factor in productivity. To fully mobilize the enthusiasm of the laborers, under the conditions of the socialist market economy, the personal income of the company’s laborers should be composed of three parts: First, the basic wages formed by the role of the market mechanism, The second is dividends held by holding the shares of the company with compensation, and the other is the profits of enterprises that share without compensation. The author believes that the free sharing of profits by enterprise employees is a new feature, new trend and new trend in the development of modern enterprise systems in the world. It is beneficial for enterprises to develop better and faster and create more profits. Regardless of international practice or China’s national conditions, we must adopt a residual income sharing system in the establishment of a modern enterprise system so that employees can have greater cohesion and centripetal force for the enterprise.