业绩衡量标准与管理人员报酬契约

Criterions of Achievement & Compensation Contract of Managers

激励性管理人员报酬契约是现代企业有效运转的重要环节 ,本文的主要内容是讨论关于报酬契约中业绩衡量标准的选择问题。由于现实中最常用的业绩衡量标准是净收益和股价 ,因此 ,本文主要针对这两个标准的优势与不足 ,讨论了不同类型企业的合理性选择。本文同时讨论了我国的现实情况 ,并提出了笔者的改进建议。

Stimulating compensation contract of managers is very important in modern company,this paper discusses about the choice of criterions of managers'achievement. As criterions,net income and share price are in common use,so this paper discusses about the advantages and disadvantages of these two criterions,and discusses about how should different companies chose the sound criterions.This paper discusses about practical situation in China,and gives advices on this problem in the end.