摘要
研究企业薪酬激励问题对我国企业的发展有着重要意义。本文结合我国企业的实际,在委托——代理理论的基础上对企业管理者年度奖金激励模型进行设计和计算探索,确定合同基数和年度奖金比例的合理性,使委托者和代理者双方的效用到达最大化,然后建立了合理确定年度奖金比例的激励模型,并通过对激励模型的分析得出了相关的结论。
It is of great importance to study the issue of salary incentive in enterprises in terms of the development of enter- prises in China. According to the reality in China, this paper, based on principal-agent theory, designs an incentive model of annual bonuses of Chinese enterprise managers, which are then calculated tentatively by determining the rationality of the contract base and the proportion of annual bonuses so as to maximize the utilities of the principal and the agent. Then an incentive model is proposed to rationally determine the proportion of annual bonuses. Finally some related conclusions are drawn by analyzing the proposed model.
出处
《系统工程》
CSSCI
CSCD
北大核心
2010年第3期64-68,共5页
Systems Engineering
