管理层激励领域的实证会计研究:述评与展望

Positive Accounting Researches in the Domain of Management Incentive:Review and Anticipation

本文按照分析框架对我国管理层激励领域的实证会计研究文献进行了比较全面和系统的回顾。总的来看,我国近几年来管理层激励领域的实证会计研究已经取得了长足的进步,不仅表现在文献的数量和所研究的内容上,而且表现在研究的质量上。当然,这些研究或多或少存在一定的缺陷与问题。结合国外近年来管理层激励领域的主要研究成果以及国内现状,本文最后对今后开展此类研究的趋势进行展望。

This paper reviewed systematically and comprehensively the positive accounting researehes in the domain of management incentive according to the analytical framework. Taking one with another, we have made much progress in the empirical study of management incentive in the recent years. However, there still exist some limitations and shortages in these studies. Finally we introduced the major research results of foreign scholars in this field in recent years and evaluated our present studies, which were expected to pave the way for further study in the future.