| At present, the research on the salary management of state-owned enterprises executives has been carried out for a number of years. The studies on executive performance appraisal mode and form as well as its links with the salary have made such considerable progress that they greatly drive the managers of state-owned enterprises to improve management efficiency and promote the development of the enterprises. However, there are still quite a number of state-owned enterprises managers or state-owned assets supervision and administration institutions that have erroneous perceptions on performance appraisal, salary incentive, and salary management, and their ideas are relatively backward. The state-owned enterprises that implement traditional fixed wage or salary system still occupy a large proportion. The effect of aligning salary with performance and the incentive role that salary plays are not obvious.The central cultural enterprises as special state-owned enterprises not only have the common characteristics of state-owned enterprises but also have their own special attributes, that is, they are both central enterprises and cultural enterprises. On the one hand, due to their cultural attribute, the central cultural enterprises can not simply apply the quantitative performance appraisal model of the ordinary enterprises, nor take the financial indicators such as the size of assets, profits, and revenues as the research object. They are supposed to attach greater importance to social benefits like guiding the direction of public opinion, carrying forward national culture, and promoting the socialist core values. On the other hand, the central cultural enterprises are endowed by their central position with special political attribute and leading role, strongly influencing the development direction of the same industry, and their internal governance and supervision have a guiding effect on state-owned enterprises and the supervision and administration institutions. However, contradictory to their important status and special attributes, the central cultural enterprises executive salary management mechanism is relatively backward. Most central cultural enterprises are transformed from cultural institutions, with a late authoritarian. The original internal management philosophy of the institutions is deeply rooted, and the modern enterprise management system has not been fully established. Among all the problems, the executive salary management and formation mechanism is a challenge for the central cultural enterprises and the supervision and management institutions, and is a restriction to the central cultural enterprises in leading the cultural industry to be optimized in the 13th Five Year Plan.In China there is no special literature or works that can be referred to as for the research on the central cultural enterprises executive salary management. Based on researching and sorting out the related theories at home and abroad, combined with the current cultural administrative system reform and state-owned enterprises executive salary management reform, this paper attempts to dig out the problems existing in the central cultural enterprises salary formation mechanism, and figure out what goals it should pursue as well as how it can be carried out effectively. This paper makes an analysis of the evolution of the current cultural enterprises salary model and the existing problems, draws lessons from the relevant salary management of the local state-owned cultural enterprises and the State-owned Assets Supervision and Administration Commission as well as the salary formation mechanism of non-public enterprises, and puts forward a series of effective proposals including social benefit index design, economic indicators, executive salary classification management, and attaching great importance to the medium and long term incentive and performance negation system, aiming to build an executive salary incentive mechanism that meets the realistic need of the central cultural enterprises and effectively promote the formation of a scientific, effective, standardized and targeted central cultural enterprises executive salary formation mechanism. |
