论现代公司治理下的高管激励约束机制——基于人力资源价值链的视角

Senior Management Incentive and Restraint in Modern Corporate Governance in View of Human Resources Value Chain

两权分离制度下,企业高层管理人员激励约束机制更具复杂性,高管高薪不能解决激励问题。从人力资源价值链的视角,重新审视高管激励约束困境,分析高层管理人员的价值创造、价值评价、价值分配过程与有效激励约束机制之间的形成关系,以构建现代公司治理下的高管激励约束新路径。

Under modern corporate governance system,senior management incentive and restraint mechanisms are more complex.Incentive cannot be attained by high income.This paper examines executive incentive and restraint difficulties from the view of human resources value chain,and analyzes the resultant relations between value creation,value evaluation,value distribution and the effective incentive and restraint mechanisms with a view to help construct the new path of senior management incentive and constraints.