厂长的收入是企业内部收入分配中的一个组成部分。但是,在我国实行了承包经营责任制的有些企业中,厂长所得基本上没有纳入企业内部收入分配之中,而是单列出来的。在另外一些承包企业中,厂长实际上成了“老板”,缴了国家的,剩下全是他个人的,至于职工的工资收入,也往往是由厂长一个人说了算。发生这种情况的企业大都是规模较小的企业,而厂长个人的收入却也相当可观,少则每年几万元,多则每年十几万元、几十万元不等。即使是有些大企业,厂长的工资、奖金纳入了企业内部收入分配,但在签订承包合同时,也有一笔在每年达到计划和最终完成合同任务后由发包方给予的奖励,没有纳入企业的内部收入分配之中。因此,很有必要在这里对承包企业中的厂长收入,进行一些探讨。 The director’s income is an integral part of the company’s internal income distribution. However, in some enterprises that have implemented the responsibility system for contracted management in China, the director’s income has not been included in the internal income distribution of the enterprise but has been singled out. In other contracting companies, the director actually became the “boss” who paid the state and left all of his personal. As for the wages and salaries of the employees, it is often the director of the factory who has the final say. The enterprises that have this kind of situation are mostly small-scale enterprises, and the personal income of the director is also quite considerable, ranging from a few tens of thousands of yuan per year to as many as tens of thousands of yuan per year and several hundred thousand dollars. Even in some large enterprises, the salaries and bonuses of the factory managers are included in the internal income distribution. However, when signing the contract, there is also a reward given by the contracting party after each year when the contract is finalized and finally completed. It is not included in the company’s Internal income distribution. Therefore, it is necessary to conduct some discussion here on the director’s income in the contracted enterprises.