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代理问题的报酬结构与指标基础 被引量:5

Study on the Setup of Structure of Incentive Compensation Arrangement and The Selection of Performance Measurement Index
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摘要 本文主要分为两大部分 ,第一部分介绍了代理人报酬结构的设置 ,说明长短期报酬方式及其激励特点 ,第二部分介绍了各中不同的经理业绩评价指标的内容与特点。通过这两部分的论述 ,文章阐述了报酬结构与业绩评价指标的内在联系及相互结合。 This paper mainly includes two parts. In the first part, the paper introduces the agent's compensation arrangement structure, indicates the short-term and long-term compensation arrangement and its character. In the second part, the paper presents different kinds of performance measurement index and its character. Also the paper sets forth the intrinsic combination between the incentive compensation and the performance measurement index.
作者 刘燕
机构地区 中山大学
出处 《中央财经大学学报》 CSSCI 北大核心 2002年第8期68-72,共5页 Journal of Central University of Finance & Economics
关键词 代理问题 指标基础 报酬结构 评价指标 激励机制 企业 Structure of compensation arrangement Performance measurement Incentive mechanism
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