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绩效工资的非线性影响效应及其结构优化——基于前景理论的视角 被引量:16

Non-linear Effect and Structural Optimization of Performance-related Pay:A Perspective of Prospect Theory
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摘要 绩效工资在实践中表现出的不适和错位引发人们对传统理性分析范式的反思。文章将员工心理计量过程纳入研究视野,运用前景理论修正并推演出不同心理框架交织下绩效工资的作用机制,运用曲线拟合检验其非线性影响效应,并在此基础上对绩效工资的结构优化进行系统仿真。研究表明,绩效工资对防御型任务有正向影响,但受心理计量折扣的影响增量递减;对促进型任务有"S形"非线性影响,当比例控制在30%左右时有助于抑制对伦理动机和成就动机的挤出效应,提高激励效果。 The discomfort and practice spark the reflection on the This paper introduces employees~ the analytical framework, employs dislocation of performance-related pay in traditional paradigm of rational analysis. psychological measurement process into prospect theory to revise and deduce the function mechanism of performance-related pay unae ferent psychological frameworks, tests the non-linear effect of performance- related pay through a method of curve fitting and then makes a systematic simulation of structural optimization of performance-related pay. The results show that performance-related pay has positive effects on the performance of prevention-focused tasks, but the increments diminish owing to the effect of psychometric discount~ performance-related pay has an S-shaped nonlinear effect on promotion-focused tasks. The proportion of performance-related pay around 30 ~ contributes to the restriction on the crowding-out effects on ethical and achievement motives and the improvement of incentive effect.
出处 《财经研究》 CSSCI 北大核心 2013年第4期111-122,共12页 Journal of Finance and Economics
基金 教育部人文社会科学研究资助项目(09YJA630091 10YJC630178)
关键词 绩效工资 挤出效应 结构优化 前景理论 performance-related pay crowding-out effect structuraloptimization prospect theory
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参考文献11

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