海军工程大学学报：综合版
海軍工程大學學報：綜閤版
해군공정대학학보：종합판
Journal Of Naval University Of Engineering
2013年
4期
73~78
,共null页
薪酬 长期激励 装备保障企业 年金
薪酬 長期激勵 裝備保障企業 年金
신수 장기격려 장비보장기업 년금
payment; long-term incentive; equipment support enterprises; annuity
针对军队装备保障企业负责人薪酬体系缺乏长期激励机制，退休前后收入差距过大问题进行了研究。在现有薪酬体系基础上，引入了企业年金方案。在缴费与支付条件方面进行了设计，并进行了评估。结果表明：该方案替代率可达20％以上，既起到了长期激励的效果，又缩小了退休前后收入差距，达到了预期的目标。
針對軍隊裝備保障企業負責人薪酬體繫缺乏長期激勵機製，退休前後收入差距過大問題進行瞭研究。在現有薪酬體繫基礎上，引入瞭企業年金方案。在繳費與支付條件方麵進行瞭設計，併進行瞭評估。結果錶明：該方案替代率可達20％以上，既起到瞭長期激勵的效果，又縮小瞭退休前後收入差距，達到瞭預期的目標。
침대군대장비보장기업부책인신수체계결핍장기격려궤제，퇴휴전후수입차거과대문제진행료연구。재현유신수체계기출상，인입료기업년금방안。재격비여지부조건방면진행료설계，병진행료평고。결과표명：해방안체대솔가체20％이상，기기도료장기격려적효과，우축소료퇴휴전후수입차거，체도료예기적목표。
As the military equipment enterprise leaders＇ payment system is lacking in long-term incentive mechanism, the gap between pre-retirement and post-retirement becomes wider. To solve the problem, this paper proposes a scheme for introducing annuity to the current payment system, designs the conditions of payment and charging and evaluates them. The result shows that the substitution rate is up to more than 20%, which can not only inspire the leaders to work for the long-term interest of the enterprises but also narrow the gap in income between pre-retirement and post-retirement. Thus, the expected objective can be achieved.
