基于平衡记分卡思想的经营者激励方式

Motivation Pattern Based on the Thought of Balanced Scorecard

现代企业制度的基本特征是经营权和所有权两权分离,由此产生对经营者的激励问题。基于不同理论学者们给出了不同的激励方式,文章认为这些方式都是基于企业的某一项指标或几项指标制定的,并不能使经营者的利益同公司的利益一致起来,而以平衡记分卡为标准评价经营者的业绩就弥补了这一缺陷。

The basic characteristic of modem enterprise system is the separation of property ownership and management which leads to the problem of motivation. Based on different motivation patterns proposed by different scholars, the paper points out that the patterns one or certain criteria of enterprises which leads to the differences between the benefits of administrators and the benefits of corporations. Motivation pattern based on balanced scorecard can best fulfill the insufficiency.