摘要
所谓经营者薪酬.一般包括工资(salary)、奖金(bonus),股票期权(stock option)和福利计划(fringe benefits).合起来就是compensation,我国的理论界将其译为“薪酬”。四项的构成比例大体上是1:1:X:X,也就是说,工资与短期激励在数量上大体相当,但对长期激励和在职消费没有限制。我国在2003年国务院颁布的《企业国有资产监督管理暂行条例》中,从法规意义上正式使用了“薪酬”这一概念。
出处
《董事会》
2006年第11期36-40,共5页
DIRECTORS & BOARDS
同被引文献14
-
1魏成龙,席龙胜.企业管理层的经济激励模型[J].太平洋学报,2005,13(11):53-58. 被引量:2
-
2Sanfozd J.Grossman and Oliver D.Hart.“The Costs and Benefits of Ownership: A 3heory of Vertical and Lateral Integration.” Political Economy 94 (1986) : 691 - 719
-
3Oliver D.Hart and John Moore. "Property Rights and the Nature of the Firm." Journal of Political Economy 98 (1990): 1119- 1158
-
4Oliver D.Hart. Firms, Contracts and Financial Structure. Oxford University Press, 1995
-
5Brian J.Hall and Kevin J.Murphy. "The Trouble with Stock Options." Journal of Economic Perspectives 17 (2003) : 49 - 70
-
6Lucian Arye Bebchuk and Jesse M.Frled. "Executive Compensation as an Agency Problem." Journal of Economic Perspectives 17 (2003) : 71 - 92
-
7Bengt Holmstrom and Patti R.Milgrom. "Aggregation and Linearity in the Provision of Intertemporal Incentives." Econometrica 55 (1987) : 308 - 328
-
8Brian J. Hall and Thomas M. Knox. "Underwater Options and the Dynamics of Executive Pay - to - Performance Sensitivities." Joumal of Accounting Research 42 (2005) : 365 - 412
-
9Charles Cheape. Strictly Business: Walter S. Carpenter at Du Pont and General Motors. Baltimore: The Johns Hopkins University Press, 1995
-
10Richard T.Holden. "The Original Management Incentive Schemes." Journal of Economic Perspectives 19 (2005): 135 - 144
-
1梁小民.股票期权是一把双刃剑[J].经济导刊,2002(10):50-51. 被引量:1
-
2王俊秋,华东理工大学工商经济学院.股票期权计划及相关问题探讨[J].四川会计,2001(1):12-13. 被引量:4
-
3史树中.从股票期权谈起[J].百科知识,1998(6):14-15.
-
4刘剑锋.薪酬发展趋势考察[J].经济研究导刊,2008(9):114-116.
-
5王奕.用福利点数延伸福利制度的激励作用[J].职业,2004(11):25-26.
-
6杨燕.关于股票期权会计处理及相关问题的研究[J].金卡工程(经济与法),2008,12(12):88-89.
-
7向东.美国改进股票期权会计处理的争论及启示[J].财务与会计,2004(5):44-45.
-
8柯铭涌.理想是给员工最好的激励[J].信息方略,2008(11):33-33.
-
9王春华,赵红岩,陈荣耀.Model Study of Senior Executive Salary of Enterprises[J].Journal of Donghua University(English Edition),2010,27(2):270-273.
-
10高建柏.经营者股票期权激励的理论与实践[J].学习与实践,2001(7):63-64.