建立和完善职业经理人激励与约束机制,是深化国企改革的一项重要内容。根据职业经理人激励和约束机制的相关理论,当前国有企业职业经理人激励和约束机制有两个重要原则,即分级分类建立和界定。从任免、考核、薪酬方面,提出建立和完善职业经理人激励和约束机制的关键点。 Establishing and perfecting the incentive and restraint mechanism for professional managers is an important part of deepening the reform of state-owned enterprises. According to the relevant theory of professional manager’s incentive and restraint mechanism, there are two important principles for the current incentive and restraint mechanism of professional manager in state-owned enterprises, namely, the establishment and definition of hierarchical classification. From the aspects of appointment and dismissal, assessment and remuneration, the key point of establishing and perfecting the incentive and restraint mechanism of professional managers is put forward.