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机构地区:[1]浙江工商大学现代商贸研究中心,杭州310018 [2]浙江工商大学工商管理学院,杭州310018
出 处:《商业研究》2014年第12期114-121,共8页Commercial Research
基 金:教育部人文社科重点研究基地浙江工商大学现代商贸研究中心课题;项目编号:13JDSM12YB;教育部人文社科基金项目;项目编号:09YJA630145;杭州市哲学社会科学规划常规性立项课题;项目编号:B13GL010;浙江省教育科学规划课题;项目编号:SB097
摘 要:目前,在企业家报酬研究方面存在报酬与绩效线性假设、对企业家英雄崇拜的迷失、计量方式与支付手段混淆等误区。基于企业家学习的企业家能力是增幅递减、非线性的,企业家对企业的贡献、企业家的报酬也应呈现出相应的特征。本文利用德尔菲法和层次分析法,提取了影响企业家报酬的企业规模和企业绩效要素,并以销售收入、利润及利润增长为表征,采用线性迭代的方式构建了企业家报酬计量模型,结合分水制笔企业的相关数据对模型进行了实证,认为相关系数的求取应考虑地区与行业的差别。Currently, misunderstandings exist in enterprisers' remuneration study. For example, the linear relationship hypothesis between compensation and performance, an excessive worship of entrepreneurs' heroical roles, the confusions lie in measurement methods and payment means and so on. Considering the entrepreneur ability which is based on entre- preneurial learning shows a decreasing and nonlinear growth, the entrepreneurs' contribution to the enterprise and the en- terprisers' remuneration ought to show some corresponding characteristics. By using Delphi method and AHP, this re- search extracts firm size and firm performance as two main elements affecting entrepreneurs' reward, which can be figured by sales revenue, profit and profit growth. Then, this paper builds a measurement model of enterprisers' compensation with linear iteration method. The model is tested with data of pen industries in Fenshui town. The paper holds that regions and industries differences should be taken into consideration when calculating the correlation coefficient.
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