摘要
本文以后向整合企业为背景 ,指出了在信息不对称情况下激励设计的重要意义 ,分析了造成传统的激励设计失灵的主要原因———选用了不当的经营业绩评价指标和不能有效地控制外部性的影响 ,在此基础上以简练的数学形式给出了新的激励设计 ,以保证企业整体目标的最优化通过部门利益的最大化来实现。
Taking a backward integrated enterprise as background,the author points out the important significance of encouragement design under the condition of information unsymmetery;and analyses the primary cause leading to dysfunction of traditional encouragement design,that is ,improper norm is chosen for evaluating business achievement and external influence is ineffectively controlled;and on this basis,gives new encouragement design in terse mathematical form so as to ensure the realization of optimized whole objective of enterprise by way of maximum interest of sectors.
出处
《华侨大学学报(哲学社会科学版)》
2001年第2期57-62,共6页
Journal of Huaqiao University(Philosophy & Social Sciences)
关键词
激励设计
激励失灵
外部性
外部收益
外部成本
内部转移价值
后向整合企业
encouragement design
dysfunction of encouragement
externality
external income
external cost
internal transfer price