激励机制:EVA奖金制度与年薪制的比较分析

Incentive Mechanism: Comparative Analysis of EVA Bonus System and Yearly-Salary System

EVA奖金制度与年薪制是现代公司激励机制中的两种重要模式。基于这两种激励机制的主要特点,通过对它们在激励兼容、激励程度、限制去职风险、股东成本四个方面的比较分析,表明EVA奖金制度比年薪制更具有激励的有效性。在国有资产保值增值机制的创建中,我们应积极引进EVA思想及其管理方法。

EVA bonus system and yearly-salary system are two important models in modem company incentive mechanism. A comparative analysis of the two models in terms of incentive compatibility, incentive extent, quitting-risk restriction and share-holder cost based on their principal features shows that EVA bonus system is of more incentive efficiency than the other, and therefore we must actively introduce its ideas and management methodology into the construction of state assets inflation-proof and appreciation.