摘要
随着“知识经济”时代的来临,经理人作为企业的实际经营者,企业中的异质型的人力资本,在企业中的作用日益重要。目前经理人创造了较多的利润,但剩余索取权却很少,即职业经理人力资本潜在的使用价值没有最优发挥,产权没有得到很好地体现。要解决这个问题,笔者认为建立有效的评价激励机制不失为良好举措。
With the arrival of times of "Knowledge economy", the manager whose role in enterprise is much more important, for who is not only the real operator of the enterprise but also the heterogeneous type manpower capital in enterprise. Appresent, the raanager creates more profit but surplus ask for right to be few. That is to say the use value of manager's manpower with potential capital was not optimized most , whose property right has not better embodiment. So the text thinks, if we want to solve the problem, one of the good actions is to set up effective incentive mechanism.
出处
《价值工程》
2006年第11期35-36,共2页
Value Engineering
关键词
经理人激励
人力资本
会计收益
manager encourages
capital of manpower
accounting income