国外高层管理人员激励模式的比较及启示

A Comparative Analysis & Enlightenment on America and Japanese Executive Incentive Modes

美国、日本企业高层管理人员激励模式客观上存在很大的差别,但两国管理效率都是一流的。美、日企业高层管理人员激励模式根本差异在于美、日两国企业法人治理结构的差别。我国企业高层管理人员激励模式所暴露的问题根本原因在于我国企业法人治理结构不完善。

There exists a lot of difference between American and Japanese executive incentive modes, however work efficiencies of these two countries' executives are the first level. Depending on corporate governance theory with characteristics of American and Japa- nese corporate governance, the author believes that difference between American and Japa- nese executives incentive modes bases on those two countries corporate governance distinctions. Finally, as to Chinese executive incentive problems, the author points out that it is the funda- mental way to solve Chinese executive incentive problems in order to build Chinese effective corprate governance.