将剩余索取权分配给经营者，让经营者成为公司的股东或虚拟股东，使经营者与其他股东形成利益共同体，利益取向完全一致。 在一个没有激励机制的企业，经营者要么表现平庸，得过且过，要么就流失到体制外，跳到外企或私营企业中去。因此，企业需要有某种机制，能调整利益关系， The remaining claim to the operator, the operator as a shareholder or virtual shareholder of the company, so that operators and other shareholders to form a community of interests, the interests of the same orientation. In a non-incentive enterprise, the operator either behaves mediocrely, gets over it, or runs out of the system and jumps to foreign or private enterprises. Therefore, companies need some mechanism to adjust the relationship between interests,