Abstract: To stimulate the motivation of researchers for innovation, some big State-owned enterprises (SOEs) have carried out the income dividend incentives of the science and technology projects in recent years and achieved some results in the practice. The dividend incentive mechanism was focused on implementation subjects, incentive targets, reward scope, fairness and effectiveness. So far as the current system and execution cases are concerned, some problems exist mainly in the areas of technological achievement definition, evaluation on net revenue from transformation of technological achievement, equilibrium of internal interests, and comprehension of the system. The research suggests that the gross payroll of researchers should be brought under classified management at the research institutes affiliated to enterprises and the high-tech enterprises. The departments within the enterprise should make joint efforts for formulation, execution and perfection of the income dividend system of science and technology projects to ensure the relative fairness of evaluation on technological achievement value. The other suggestions include development of the relevant disclaimers for leadership, full cost management of science and technology projects, perfection of enterprises’ technological project management, and enhancement of system exchange, promotion and training.

摘要： 近年来为调动科研人员创新积极性，一些央企实施了科研项目收益分红办法，取得了一定成效。央企在 开展分红激励时，主要从实施主体、激励对象、奖励范围、公正性、有效激励等方面着手。从目前制度制定和实施情 况来看，主要在科技成果定义、科研成果转化净收益评估、内部利益平衡及对制度的理解等方面存在难点和问题。研 究建议对企业内部科研院所和高新技术企业的科技人员工资总额实施分类管理，企业内部多部门联合行动，共同制定、 执行和完善科研项目收益分红制度，保证科技成果价值评估的相对公正性，制定企业领导相关免责条款，实行企业科 研项目全成本核算，完善企业科研项目管理，加强制度交流、宣贯与培训。

关键词: 中央企业, 激励机制, 科研项目, 收益分红, 科技成果转化, 全成本管理