摘要
薪酬制度是监事会工作的重要保障。本文通过构建国有企业监事薪酬机制理论模型,探讨了监事的最优努力程度、国有企业利润总额、监事履行职务的成本等变量之间的关系。对部分变量关系进行了实证的检验,为模型的设计提供了现实经验的支持。结合理论分析和现实情况,提出对国有企业完善监事会治理、建立现代企业制度具有借鉴意义的相关政策建议。
The compensation system is an important safeguard of board of supervisors performance. The model of incentive mechanism analyze the relationship about level of effort, total profit performance cost and the profit of state-owned enterprises. The analysis of date give empirical support to the model. Through the analysis of the model, the article provided some suggestions on how to perfect the supervisory board system and to structure the modern enterprise system in Chinese State-owned Business.
出处
《产业经济评论》
2015年第6期47-56,共10页
Review of Industrial Economics
基金
国家社会科学基金重点项目(13&ZD022)
关键词
监事会
薪酬激励制度
基本薪酬
评价薪酬
中长期激励
Supervisory Board
Salary Motivation System
Basic Salary
Evaluation Salary
Medium and LongTerm Incentive