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新余市国有(国有控股)企业经营者激励和约束机制试行办法

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新余市国有(国有控股)企业经营者激励和约束机制试行办法

江西省新余市人民政府


新余市国有(国有控股)企业经营者激励和约束机制试行办法
2000.06.14 新余市人民政府
余府发[2000]30号

  分宜县、渝水区人民政府,市仙女湖风景名胜区管理委员会,市政府各部门,市直各单位,驻市中央、省属各企事业单位:

现将《新余市国有(国有控股)企业经营者激励和约束机制试行办法》印发给你们,请认真遵照执行。



二○○○年六月十四日


新余市国有(国有控股)企业经营者激励

和约束机制试行办法



第一章 总则

第一条 为了建立激励与约束相结合的企业运行机制,落实资产经营责任制,提高国有资产的营运效益,实现国有资产保值增值,根据国家有关规定和《中共新余市委关于加快十项改革的决定》精神,制定本办法。

第二条 本办法激励与约束的对象是指本市国有、国有控股企业中具有法人代表资格的企业厂长(经理)、进行公司制改组的公司董事长(以下简称经营者)。

第三条 建立激励和约束机制,遵循下列原则:

㈠激励与约束相结合。

㈡经营者责、权、利相结合。

㈢经营者年收入水平与企业规模和经营业绩挂钩。

㈣经营者短期利益与长期利益相结合。

第二章 年薪制

第四条 具备条件的国有企业(含国有控股公司),由企业提出申请和具体实施方案,经财政、劳动部门审核,资产营运公司、一类企业报市国有资产管理委员会,二、三类企业报资产营运公司批准后,其经营者可试行年薪 制。

第五条 实行年薪制企业的具体条件:

㈠盈利企业。

㈡职工收入稳定。

㈢企业依法上缴各种税金。

㈣企业依法参加社会保险,如数缴纳各种社会保险费。

㈤企业有严格的财务管理制度。

㈥企业班子善经营、懂管理、开拓意识强。

第六条 经营者年薪收入由基本收入和效益(风险)收入两部分组成。其中,基本收入是年度经营的基本报酬,效益(风险)收入是年度经营的成果报酬。

第七条 基本收入的确定:

㈠一类企业(资产总额、年销售收入均在1亿元以上和年利税1000万元以上的企业)的经营者基本收入为本企业上年职工平均工资的3.5-5倍。

㈡二类企业(资产总额、年销售收入均在5000—10000万元和年利税在500—1000万元的企业)的经营者基本收入为本企业上年职工平均工资的2.5—3.5倍。

㈢三类企业(资产总额、年销售收入均在5000万元以下和年利税500万元以下的企业)的经营者基本收入为本企业上年职工平均工资的1.5—2.5倍。

各类企业的具体倍数按管理权限由市国资委或资产营运公司在合同中确定。

第八条 效益(风险)收入的确定分别与企业国有资产保值增值(按所有者权益剔除公益金部分核算,下同)、实现利润和实际上缴税金直接挂钩:

㈠企业当年国有净资产比上年增加部分,按增加额的1%计提,下降按同比例扣减。

㈡企业当年实现利润比上年增加部分,按增加额的2%计提,下降按同比例扣减。

㈢企业当年依法足额纳税,且上缴税金超上年应缴税金部分,按照增加额的5%计提,企业当年应缴税金,未依法足额缴纳,按其欠缴税部分的5%比例扣减;但企业当年依法足额纳税,其上缴税金低于上年应缴税金时,不再扣减。

㈣企业当年依法足额缴纳社会养老保险费用,不奖不罚,未依法足额缴纳的按欠缴额的2%扣减。即:

效益(风险)收入=国有资产增(减)值×(±1%)+实现利润增(减)额×(±2%)+上缴税金增(减)额×(±5%)-欠缴养老保险费×2%

第九条 建立风险抵押金制度,经营者应按本办法第七条核定的年基本收入同等额度交付风险抵押金,专项存储,按银行当期利率计息。其风险抵押金依次下年滚动使用;若当年扣减了风险抵押金的则补齐。

第十条 企业完成以上年为基数的国有资产保值增值、实现利润指标、依法足额缴纳税金和依法足额缴纳社会养老保险费用的,经营者可获得年基本收入及效益(风险)收入;未完成上述指标,且经营者年效益(风险)收入为负数的,必须依次扣减当年基本收入和风险抵押金结余,但经营者年最低收入应不低于所在企业职工平均工资。

第十一条 国有资产保值增值、实现利润基数的确定和考核:

㈠国有资产保值增值、实现利润基数按管理权限由国有资产管理部门、营运机构会同有关部门确定下达,原则上以企业上年实际完成数为基数。考核年度内如遇国家、省重大政策出台,对企业经济效益确有较大影响的,可按审批程序报经批准后给予适当调整。

㈡企业当年应摊而未摊、应提而未提、应处理而未处理所形成的潜亏额和非经营者主观努力形成的国有资产增值,在计算当年实现利润和国有资产保值增值额时应予以扣除。

㈢考核期企业实现的利润总额,不含财政拨补和减免(返还)的税金而增加的利润。

第十二条 经营者按国有资产增值、实现利润计提的效益(风险)收入总额,最高不得超过利润增加额的10%。

第十三条 经营者年薪收入中的基本收入与企业职工工资一起按月以现金支付;效益(风险)收入年终考核兑现,其中规范化公司制企业经营者效益(风险)收入的70%用于购买企业股权,其他企业经营者效益(风险)收入的70%用于增加风险抵押金。购买的股权及增加的风险抵押金,任期满或离职时按合同规定结算。

第十四条 经营者在按规定领取应得年薪收入外,不得在本企业和兼职单位另外领取工资、奖金、津贴、补贴等工资性收入。

第三章 其他激励与约束憗

第十五条 对未实行年薪制的企业经营者(含亏损企业)按实行年薪制同类企业批准程序给予经营责任目标考核收入(含基本收入和奖励收入):

㈠经营者经营责任目标考核收入按下列公式计算:

经营者年收入=本企业职工平均工资×倍数(实行年薪制的同类企业在确定经营者基本收入时与企业职工平均工资的倍数)×70%+奖励收入。

㈡经营者经考核完成经营责任目标的可兑现全部收入;未完成经营责任目标的扣除其年收入,但经营者年最低收入应不低于所在企业职工平均工资。

㈢经营者经营责任目标考核具体奖罚办法由国资办、劳动局会同经贸委等有关部门另行制定。

第十六条 实行规范公司制改造的股份公司和有限责任公司,可实施股权激励:

㈠期权激励。在合同约定的任期内,经营者按出资人确定的优惠价格,用现金及年薪收入中风险收入的70%,购得本企业股份,具体购买股份的数量在双方签订的合同中确定。购得的股份既享有分红权,又有所有权。

㈡配送干股。按经营者实际购得的企业股权配送干股。具体配送比例:资产营运公司、一类企业由市国资委确定;二、三类企业由资产经营公司确定。配送的干股只享有分红权,没有所有权。

㈢股权奖励。按企业年度税后净利润增加额的8%折算成企业股份奖励给经营者,经营者对奖励股权既享有分红权,又有所有权。

㈣经营者任期未满而主动要求离职的,其拥有的股权变更按合同约定扣减。

第十七条 经有关部门对企业净资产收益率、资产保值增值率及税收等指标考核业绩突出或企业效绩评价等级优秀的,对经营者授予“企业优秀经营者”称号。凡符合评选市劳模、行业劳模、省劳模、全国劳模、拾五一劳动奖章”、全国“五一劳动奖章”条件的,有关部门应积极推荐申报,对获奖者按有关文件规定享受相应待遇。

第十八条 对国有及国有控股企业法定代表人实行任期内经济责任审计和离任审计,非经审计,不得解除其任职期间的经济责任,原则上不得办理离岗手续。

第十九条 经营者离任后,按新的岗位享受相应待遇。但对其任职期内经营业绩指标考核认定达到双方(经营者聘任单位和经营者)合同约定的,正常离任时,享受每任一年给予一个月的任期内平均月基本收入的一次性补贴。

第四章 附 则憗

第二十条 经营者收入在企业“管理费用”中列支,并依法缴纳个人所得税,由企业代扣代缴。

第二十一条 建立企业考核监督制度。在进行年终结算考核时,必须经审计部门或依法成立的社会中介服务机构审计,再由批准实行年薪制和经营责任目标考核奖励的管理部门对经营者进行考核,根据考核的结果提出经营者年薪收入和资产经营目标责任奖励的意见,并按有关程序批准执行。

第二十二条 逐步实行企业管理者资格认定和持证上岗制度,对资产营运公司和一、二类国有企业的经营者进行资格考核,达到标准的,给予认定。

第二十三条 规范化公司制企业的总经理年薪及股权激励由董事会确定。

第二十四条 本办法自发布之日起施行。




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国务院办公厅、中央军委办公厅转发国家体委等部门关于进一步加强对外开放山峰管理工作请示的通知(附英文)

国务院办公厅


国务院办公厅、中央军委办公厅转发国家体委等部门关于进一步加强对外开放山峰管理工作请示的通知(附英文)
国务院办公厅



国家体委、总参谋部、外交部、国家旅游局、中国科学院《关于进一步加强对外开放山峰管理工作的请示》,已经国务院、中央军委批准,现转发给你们,请遵照执行。

关于进一步加强对外开放山峰管理工作的请示
经国务院批准,自一九七九年以来,我国陆续对外开放了部分山峰,已接待来华进行登山、旅游活动的外国团队近四百起。部分山峰的对外开放,结束了我国登山运动的闭塞状态,加强了我国登山界与国际登山界的联系和登山技术交流,促进了我国登山运动和旅游事业的发展。但是,
在接待来华登山团队的工作中,各地不同程度地存在着把开放山峰的管理工作纳入纯商业性经营的倾向,以致在管理体制、对外联络、新山开放、服务标准等方面存在着某些混乱现象,这些问题,亟待解决。
我国山峰特别是边疆地区高大山峰的开放及管理,涉及政治、军事、外交等方面,需要加强集中统一领导。为此,各地除继续执行国务院批准的(79)体军字108号文国家体委、旅游总局《关于开放山区、开展国际登山活动的请示》(一九七九年九月二十日)的有关规定外,还应
遵守以下规定:
一、对外开放新的山峰,须结合考虑山峰所在市、县的开放,经有关省、自治区人民政府和大军区同意并上报国家体委,由国家体委商总参谋部、外交部、国家旅游局审定后,对外宣布。未经上述中央主管部门批准,各地不得自行宣布对外开放新的山峰。
二、今后来华的外国团队,凡属进行登山探险、攀岩等体育运动范围内活动的,其申请的受理、计划的安排、协议的签订、邀请函电或签证函电的签发,皆由国家体委(对外用中国登山协会名义)归口,统一办理。属于开展山间旅游活动的,由国家旅游局统一安排。
三、对外开放山峰的城市旅游服务收费标准,由国家体委根据国家政策商国家旅游局、国家物价局及其他有关部门确定,统一执行。未经许可,各地不得自行定价调价。开放山峰的收入,主要应用于发展我国的登山运动事业,并从管理体制上给予保证,以避免把开放山峰搞成纯商业性
经营。
四、外国来华进行登山探险、攀岩活动和参加竞赛的团队(包括来华进行山间旅游的团队),如附有科学考察任务,接待单位对其考察科目和地区范围须在申请登山许可的同时,报国家体委商中国科学院、总参谋部审批。中国科学院视情况可直接派人或委托相应部门派人前往山区,对
外国团队实行监督,要严格执行(79)体军字108号文件及有关附件的各项规定。(注:(79)体军字108号文件的有关附件,即《外国登山团体来华登山的规定(试行)》和《对外国登山团体来华登山收取费用的办法(试行)已经失效,现在执行的是一九八一年一月十四日国家
体委发布的《外国登山或登山旅游团体来华登山的规定》和一九八七年一月一日中国登山协会发布的《外国登山或登山旅游团体来华收费的办法》。)
根据上述精神,国家体委将同总参谋部、外交部、国家旅游局、中国科学院对已开放山峰的管理工作进行一次清理。对未经批准而对外开放的山峰,将区别情况作出处理。
以上如无不妥,请批转各地执行。

CIRCULAR JOINTLY ISSUED BY THE GENERAL OFFICE OF THE STATE COUNCILAND THE GENERAL OFFICE OF THE CENTRAL MILITARY COMMISSION FOR TRANSMITTINGTHE REQUEST FOR INSTRUCTIONS SUBMITTED BY THE STATE PHYSICAL CULTURE ANDSPORTS COMMISSION AND OTHE
R DEPARTMENTS CONCERNING THE STRENGTHENING OFADMINISTRATI

Important Notice: (注意事项)

英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)

CIRCULAR JOINTLY ISSUED BY THE GENERAL OFFICE OF THE STATE COUNCIL
AND THE GENERAL OFFICE OF THE CENTRAL MILITARY COMMISSION FOR TRANSMITTING
THE REQUEST FOR INSTRUCTIONS SUBMITTED BY THE STATE PHYSICAL CULTURE AND
SPORTS COMMISSION AND OTHER DEPARTMENTS CONCERNING THE STRENGTHENING OF
ADMINISTRATION OF MOUNTAINS OPEN TO THE OUTSIDE WORLD
(September 19, 1987)
The Request for Instructions Concerning the Strengthening of
Administration of Mountains Open to the Outside World, which is submitted
by the State Physical Culture and Sports Commission, the Headquarters of
the General Staff of PLA, the Ministry of Foreign Affairs, the National
Tourism Administration and the Chinese Academy of Sciences, has been
approved by the State Council and the Central Military Commission and is
hereby transmitted to you for implementation.

REQUEST FOR INSTRUCTIONS CONCERNING THE STRENGTHENING OF ADMINISTRATION OF
MOUNTAINS OPEN TO THE OUTSIDE WORLD
Since 1979, China has, upon approval by the State Council, gradually
opened some mountains to the outside world and has received nearly 400
groups and teams of foreigners who have been to China for mountaineering
or tourist activities. The opening of some mountains has put an end to the
state of estrangement in China's mountaineering, strengthened the contact
between the Chinese and the international mountaineering circles,
intensified the exchange of mountaineering techniques, and promoted the
development of China's mountaineering undertakings and tourist industry.
However, in the work of various localities to receive foreign
mountaineering groups and teams coming to China, there exists in varying
degrees the tendency of treating the administration of open mountains as a
purely commercial operation, which has resulted in confusions in such
aspects as management system, liaison with foreign countries, opening of
more mountains and service standards. All these problems call for
immediate solution.
The opening and administration of China's mountains, especially of those
high mountains situated in the border regions, involve the various aspects
of political, military and diplomatic affairs and require strengthened,
centralized leadership. The various localities, therefore, in addition to
continuing to implement the relevant provisions of the Request for
Instructions Concerning the Opening of Mountains for International
Mountaineering Activities, which has submitted by the State Physical
Culture and Sports Commission and the National Tourism Administration on
September 20, 1979 and which has been approved by the State Council, shall
comply with the following provisions:

1. The opening of any more mountain to the outside world shall be
considered along with the opening of the city or county where the mountain
is located, and shall, with the consent of the people's government of the
province or autonomous region and the Military Region concerned, be
reported to the State Physical Culture and Sports Commission which shall
announce it to the outside world after examination and approval after
consultation with the Headquarters of the General Staff of PLA, the
Ministry of Foreign Affairs and the National Tourism Administration. In
the absence of the approval by the aforesaid competent central
authorities, no locality may make unauthorized announcement of the opening
of any more mountain.

2. From now on, with respect to foreign groups and teams coming to China
for such activities as mountaineering, exploration or rock climbing which
fall within the scope of physical culture and sports, the acceptance of
their applications, the arrangement of their plans and itineraries, the
signing of agreements, the issuing of letters or telegrams of invitation
and the issuing of letters or telegrams on matters of visas shall all be
submitted for unified handling to the State Physical Culture and Sports
Commission (under the name of the Chinese Mountaineering Association). For
tourist activities in the mountains, however, the National Tourism
Administration shall be responsible for unified arrangements.

3. The standards of tourist service charges for cities where the open
mountains are located shall be determined by the State Physical Culture
and Sports Commission in accordance with the pertinent State policies and
in consultation with the National Tourism Administration, the State
Administration of Commodity Prices and other departments concerned and
shall be implemented in a unified way. Without permission, no localities
may undertake unauthorized pricing or make unauthorized price
readjustments. The revenue derived from the open mountains shall mainly
be used for the development of China's mountaineering undertakings.
Guarantees shall be made in respect of the management system to avoid
turning the opening of mountains into utterly commercialized operations.

4. If foreign groups and teams coming to China for mountaineering,
exploration, rock climbing or competition (including those coming to China
for tourist purposes in the mountains) are also entrusted with tasks of
scientific survey, the host units shall, while applying for the
mountaineering permit, simultaneously submit the subject(s) of the survey
and the limits of areas in which to conduct the survey to the State
Physical Culture and Sports Commission for examination and approval in
consultation with the Chinese Academy of Sciences and the Headquarters of
the General Staff of PLA. The Chinese Academy of Sciences may, depending
on the circumstances, directly send their own personnel or entrust a
proper department to send personnel to the mountain areas to exercise
supervision over the foreign groups or teams. It is imperative to
implement strictly the various provisions of the Request for Instructions
Concerning the Opening of Mountains for International Mountaineering
Activities submitted by the State Physical Culture and Sports Commission
and the National Tourism Association on September 20, 1979 and of its
annexes (1).
The State Physical Culture and Sports Commission shall, in accordance with
the afore-stated principles, conduct a general examination of
administration of the mountains already open to the outside world in
conjunction with the Headquarters of the General Staff of PLA, the
Ministry of Foreign Affairs, the National Tourism Administration and the
Chinese Academy of Sciences. Cases involving mountains that have been
opened to the outside world without permission shall be dealt with in
accordance with their respective circumstances.
If nothing is inappropriate, it is requested that the above be approved
and transmitted to the various localities for implementation.
Note:

[*1] The relevant annexes of the Request for Instructions Concerning the
Opening of Mountains for International Mountaineering Activities submitted
to the State Physical Culture and Sports Commission and the National
Tourism Administration on September 20, 1979, i.e. the Provisions
Concerning Foreign Mountaineering Groups Coming to China for
Mountaineering (for Trial Implementation) and the Measures for Charging
Fees from Foreign Mountaineering Groups Coming to China for Mountaineering
(for Trial Implementation), have become invalid. In effect now are the
Provisions Concerning Foreign Mountaineering Groups or Mountaineering and
Tourist Groups Coming to China for Mountaineering promulgated by the State
Physical Culture and Sports Commission on January 14, 1981 and the
Measures for Charging Fees from Foreign Mountaineering Groups or
Mountaineering and Tourist Groups Coming to China for Mountaineering,
promulgated by the Chinese Mountaineering Association on January 1, 1987 -
The Editor.



1987年9月19日

第八届全国人民代表大会财政经济委员会主任委员、副主任委员、委员名单(29人)

全国人民代表大会常务委员会


第八届全国人民代表大会财政经济委员会主任委员、副主任委员、委员名单(29人)


(1993年3月16日第八届全国人民代表大会第一次会议通过)

主任委员
  柳随年
副主任委员
  李 灏   黄毅诚   曾宪林   戴 杰   迟海滨
  董辅礽   张绪武
委员
  干志坚   王曾敬   成致平   刘 凯   孙尚清
  李 伦   来金烈   吴大琨   吴树青   何 康
  张 寿   张彦宁   张 塞   陆燕荪   金 鑫
  费子文   莫文祥   郭 志   陶大镛   黄 达
  黄 超