“HU理论”在承包经营考核方案中的运用

APPLICATION OF "HU THEORY" INTO ASSESSING PROGRAME OF CONTRACTING BUSINESS

本文对胡祖光教授提出的“HU理论”即“考核基数确定理论”作了进一步探讨 ,并结合公司的实际 ,对其理论作了进一步的发展、延伸 ,提出新的应用公式 ,拓宽了其使用范围 ,使上级在不对称信息的条件下掌握了主动权 ,并能有效地引导原对弈双方 (上下级 )朝着制定更科学合理的计划方向发展。

This paper makes a further discussion on the HU Theory raised by Professor Hu Zuguang, ie. 'A Theory of Assessing Basis Determination', and makes development and extension to this theory combined with practical situation of the company. New application formula is put forward, and application scope is widened so that the upper level management is positively positioned under unsymmetrical information, and gives the upper and lower level a guidance for making more scientific and reasonable plans.