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上市公司会计舞弊的报酬契约治理

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摘要 从管理报酬契约角度对上市公司会计舞弊进行治理,是一项系统工程。作为防范会计舞弊风险、降低代理成本的管理报酬契约,由于其不完备性、业绩评价基础的缺陷、契约的隐性激励等问题,使得管理报酬契约没有发挥应有的作用。完善管理报酬契约结构,优化股权激励机制,提高管理报酬的透明度,科学设计管理报酬契约,是治理会计舞弊的有效途径。
作者 雷源凤
出处 《商业经济》 2008年第5S期84-86,共3页 Business & Economy
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