A Study On The Reform Of Salary System Of Senior Executives In State - Owned Enterprises

It has been concerned that the compensation system reform of the state-owned enterprises’(SOEs) top managers. There are many problems existing in the compensation system reform, including the irrational compensation structure, "astronomical salaries", the compensation gap, etc. These problems seriously affect the equitable income distribution and social justice. On the other hand, the CPC and government always attach importance to it, based on reality and focusing on top-level design.Especially since the 18 th CPC National Congress,it shows the intensity and depth of reform that a series of policies about the reform. It makes a decision that deepening reform comprehensively on The Third Plenary Session of the 18 th CPC National Congress which requires that the compensation levels, post treatment, post consumption and service consumption will be determined reasonably and regulated strictly. It focuses on restraining the compensation levels and standardizing the content of assessment that the “Central Management Enterprises Officials Compensation System reform Program” which was issued in 2014. It clears the direction of the compensation system reform in “The Guidance on Deepening SOEs’ Reform” that to establish the differentiated compensation system related with socialist market economy.This paper reviews the history of the compensation system reform of SOEs’ top managers and analyzes the main problems existing in the compensation system reform and to its causes.Meantime it introduces the content of "Reform Program " and clarify its progress and lack.The it put forwards the rule of compensation system and analyzes its roads. The main contents include:The first part is the introduction that mainly introduces the significance of the topic, research methods and innovations.The second part defines the connotation and extension of the SOEs, the top managers of SOEs, and the compensation system. Then it analyzes the significance of the compensation system reform.The third part evaluates the status of the compensation system, including the review of the history about the compensation system reform, the analysis of the main problems existing in the compensation system and the evaluation about the “Central Management Enterprises Officials Compensation System reform Program”.The fourth part put forwards the rule of compensation system and analyzes itsroads based on the analysis on Part Four and Part Five. Meanwhile it stresses the establishment of differentiated compensation systems and emphasizes the leadership of the CPC on the reform of the compensation system.The fifth part is the conclusion that summaries the content, clears the key point of the compensation system about the top managers of SOEs and points out shortcomings of the article in order to a further study.