管理层收购绩效来源的理论评介

Research on Different Theories of MBO Performance Evaluation

西方对MBO绩效的规范分析可从代理成本、激励理论和控制权理论等多个角度展开。其主流观点认为MBO是有效率的,可以提高资源配置水平。其中能较充分解释MBO绩效来源的,大致可归结到代理成本、防御剥夺、企业家精神以及决策效率提高与税收优势四个理论中。本文试图将这些理论观点作以总结,意在对我国国有企业改革提供有益的启示。

There are different theories on MBO performance evaluation from different points in western countries. Most of them show that MBO is effective,and it can promote the level of resource arrangement. This paper analyses these theories and try to find some useful enlightment from them.