摘要
建立并完善经营者长期激励机制 ,对于解决两权分离所带来的委托代理关系问题、完善现代公司制企业制度具有重要意义。遵循长期激励机制设计的思维模式 ,发现现行激励机制的弊端 ,我们才能建立更为完善的经营者长期激励机制。比较而言 ,在现阶段 ,EVA激励机制代表了现代公司制企业制度中激励机制的长远发展方向。
It is important in solving the problem of entrusting and a gent to create long term motivation system for manger and make it perfect. We could find the limitation of current motivation system and crea te perfect long term motivation system for manger only when we follow the thinkin g model of creating long term motivation system. Comparatively EVA motivation system is one kind of more perfect long term motivation system.
出处
《管理科学》
2003年第4期88-93,共6页
Journal of Management Science
关键词
委托代理
激励机制
思维模式
股票期权
EVA激励机制
Entrusting and agent
Motivation system
Thinking model
Stock option
EVA motivation system
