企业绩效工资设计中的风险防范与管理  

On Risk Avoidance and Management of Performance-based Pay System

作　　者：朱舟[1] 

机构地区：[1]上海财经大学国际工商管理学院,上海200433

出　　处：《合肥学院学报（社会科学版）》2012年第4期107-110,共4页Journal of Hefei University:Social Sciences

基　　金：上海财经大学校级基本科研项目(20102120691)"公司内部治理有效性研究"基金资助

摘　　要：绩效工资是企业吸引和激励员工的利器。绩效工资设计中存在四种常见风险:战略偏离风险、文化偏差风险、员工激励偏向风险和市场声誉风险。在深入解读这四种风险的产生原因和表现的基础上,提出了消除上述四种风险的管理对策建议。Performance-based pay is the most important and effective instrument in motivating employees. But there are four common risks in its design, which are strategy deviation, culture ,deviance, employee incentive preference, and reputation one. The causes and manifestation of the four risks are analyzed, and then some constructive suggestions of how to improve the pay system design to reduce the compensation risks are provided.

关 键 词：绩效工资设计 激励偏向 风险管理 

分 类 号：C931.3[经济管理—管理学]