摘要
现代企业制度所具有的经营权与所有权“两权分离”的特征促进了经济与社会的发展。但是 ,正是由于“两权分离” ,导致现代企业制度的组织缺陷———代理问题以及由此而产生的内部人控制现象。激励机制是现代企业制度的重要组成部分 ,经营者激励报酬计划安排(包括业绩基础和激励报酬类型 )有助于将企业经营者从单纯的支薪阶层转向分享 (风险 )阶层。
The characteristic of “the separation of ownership and control” inhered in the institution of modern enterprise has promoted the development of economics and society. But it is this characteristic that lead to the organizational defect inhered in the institution of modern enterprise: agency problem and insider control resulted from agency problem. The incentive mechanism is an important section in the institution of modern enterprise. The managers' incentive compensation plan arrangement (including performance criteria and types of incentive compensation) is conducive to the change of managers' role in enterprise and coordinating the contradictions between managers and owners.
关键词
现代企业制度
经营者
激励报酬计划安排
激励机制
企业
Institution of modern enterprise
Managers
Incentive compensation plan arrangement
Incentive mechanism
