摘要
针对企业经营者激励约束的问题,从实现人力资本价值的角度,提出企业经营者的人力资本价值计量,及以期权方式分享企业剩余,以此来激励约束企业经营者的行为,这对现代企业制度的改革具有重要参考意义。
Focusing on the problems about the incentive and restraint of managers, this paper puts forward, from the perspective of human capital value, the human capital value measuring of the managers and enterprise surplus profit sharing on stock option so as to encourage and restrain the managers.
出处
《北京航空航天大学学报(社会科学版)》
2004年第2期35-39,共5页
Journal of Beijing University of Aeronautics and Astronautics:Social Sciences edition Edition
关键词
人力资本
期权
经营者
human capital
stock option
manager