期刊文献+

经营者薪酬方案设计的原则及思路

On the Designing Principle and Thought of Operator's Salary Scheme
下载PDF
导出
摘要 随着企业所有权与经营权的分离,企业经营者需要获得相应的薪酬作为其投入人力资本的交换。从制定薪酬方案的原则谈起,介绍了在设计过程中的一般原则和具体原则,最后提出了经营者薪酬方案设计的思路。 Along with separating ownership from managerial authority, enterprises' operators must obtain corresponding salary as exchange for human capital. Starting from discussion about the principle of making the salary scheme, this paper introduces the general principle and concrete principle in the designing course, finally puts forward the design thought of operator's salary scheme.
作者 张静
出处 《科技情报开发与经济》 2005年第2期119-120,共2页 Sci-Tech Information Development & Economy
关键词 经营者薪酬 薪酬设计 业绩评价指标 激励方案 operator's salary salary design evaluation index of performance excitation scheme
  • 相关文献

参考文献4

二级参考文献6

  • 1David Otley. Performance Management: A Framework for Management Control Systems Research [ J ]. Management Accounting Research, 1999, (10) :363 - 382
  • 2Zahirul Hoque, Lokman Mia, Manzurul Alam. Market Compentition, Computer- Aided Manufacturing and Use of Multiple Performance Measures: An Empirical Study [ J ]. The British Accounting Review,2001,33 (Mar) :23 - 45.
  • 3Jacques Cremer, Fahad Khalit, Jean -charles Rochet. Strategic Information Gathering before a Contract is Offered [ J ] . Journal of Economic Theory, 1998, ( July) :19 -47.
  • 4Robert M. Bushman, Raffi J. Indejikian. Accounting Income, Stock Price and Managerial Compensation [J]. Journal of Accounting and Economics, 1993,(16) :3 -23.
  • 5戴秦.我国国有企业经营者的显性激励分析[J].财经研究,1998,24(7):35-39. 被引量:3
  • 6李苹莉,宁超.关于经营者业绩评价的思考[J].会计研究,2000(5):22-27. 被引量:49

共引文献16

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部