企业家非线性报酬的线性叠代研究——基于分水制笔企业的实证  

作　　者：钱英杰[1] 王晓锋[1] 袁安府[1] 

机构地区：[1]浙江工商大学工商管理学院

出　　处：《企业经济》2013年第4期54-58,共5页Enterprise Economy

基　　金：教育部人文社科基金项目"企业家报酬研究"(批准号:09YJA630145)

摘　　要：本文对影响企业家报酬的因素进行汇总与归类,用德尔菲法和层次分析法提取影响企业家报酬的决定因素。按企业销售收入制定企业家工资性报酬,按企业利润制定企业家奖金性报酬,按企业利润增长制定企业家分红性报酬。利用分水制笔产业群2010年各企业数据,根据销售收入划分的不同规模区间的企业对企业家报酬激励的系数进行SPSS线性回归分析,提出一个具有实用性的企业家报酬设定的模型——分段设定激励系数报酬模型,并拟合非线性报酬的分区间线性叠代曲线。研究发现企业家报酬的数量随着企业规模和企业绩效不断增加,但报酬边际增长率不断减小。This article conducts a summary and classification of the impact factors of entrepreneur rewards and explores？the？determinants of influencing entrepreneur rewards in the Delphi method and the analytic hierarchy process. Company sales incomes determine entrepreneur salaries, enterprises profits determine entrepreneur bonuses, and enterprise profit growth determines entrepreneur dividends. According to the data of the Fenshui pen industry group in 2010, based on the SPSS linear regression analysis on entrepreneur reward incentive coefficients of enterprises at various scales classified by sales revenues, it puts forward a practical entrepreneur reward set model, i.e., segmented design incentive coefficient compensation model, and conducts a linear iterative curve fitting for nonlinear rewards. The study shows that entrepreneur reward increases unceasingly with enterprise scale and performance while marginal rate of reward reduces constantly.

关 键 词：企业家报酬 非线性报酬 激励 线性叠代 

分 类 号：C931[经济管理—管理学]