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员工持股:基于薪酬策略的考虑 被引量:1

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摘要 文章建立一个薪酬策略模型,分析企业的最优薪酬策略和薪酬结构。股权报酬使员工分担了一部分的经营风险,可以避免企业的薪酬制度随着行业景气度变化而频繁调整,但企业要为此而支付一定的成本,包括风险溢酬和租金。
出处 《生产力研究》 CSSCI 北大核心 2007年第14期81-82,共2页 Productivity Research
基金 河北省科技厅科学技术研究与发展计划项目(07457202D-2)
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参考文献5

  • 1Beaudry, Paul and John DiNardo.The effect of implicit contracts on the movement of wages over the business cycle: evidence from micro data,. Journal of Political Economy, 1991,99 : 665-688.
  • 2Chandra S. Mishra, Daniel L.McConaughy, David H. Gobeli. Effectiveness of CEO pay-for-performance.Review of Financial Economics.2000,9: 1-13.
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  • 5杨欢亮.西方员工持股理论综述[J].经济学动态,2003(7):65-68. 被引量:25

二级参考文献15

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共引文献24

同被引文献2

  • 1[1]财政部.企业会计准则2006.北京:经济科学出版社,2006
  • 2[1]财政部.企业会计准则--应用指南2006.北京:中国财政经济出版社,2006

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二级引证文献4

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