突破激励困境:数字情境下企业实现精准激励的机制——基于海尔链群合约的探索性案例研究  

Breaking Through Incentive Dilemmas:Mechanisms for Realizing Precise Incentives in a Digital Context-Based on an Exploratory Case Study of Haier's EMC Contract

作　　者：张守文 汤谷良[2] ZHANG Shouwen;TANG Guliang(School of Accounting,Capital University of Economics and Business,Beijing 100070,China;Business School,University of International Business and Economics,Beijing 100029,China)

机构地区：[1]首都经济贸易大学会计学院,北京100070 [2]对外经济贸易大学国际商学院,北京100029

出　　处：《北京工商大学学报（社会科学版）》2024年第3期79-93,共15页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

摘　　要：随着数字技术在激励领域运用的不断深化,企业突破激励困境、提高激励效果的需求愈加强烈,精准激励概念应运而生。基于海尔链群合约实践,探索了企业实现精准激励的过程,以及数字技术对精准激励形成的作用机制。研究发现:(1)实现精准激励需要具备激励目标一致化、激励机制立体化、激励过程可视化与激励结果精准化四个关键因素,并注重以激励结果推进未来激励目标设定,形成激励循环;(2)数字技术的作用主要体现在达成共识、规划路径、激发动力、形成良性循环四个方面;(3)数字情境下的精准激励机制能够为突破棘轮效应、团队“搭便车”等经典激励困境提供新思路。因此,企业应强化数字技术在激励实践中的应用,实现精准激励,提升激励效果,助力企业价值创造。With the rapid development of digital technology in the field of incentives,the need for enterprises to break through the incentive dilemmas and improve the effectiveness of incentives has become even stronger,leading to the emergence of the concept of precise incentives.Based on Haier s EMC contract practice,this paper explores the process of realizing precise incentives and the role of digital technology in the process.The results are as follows.It firstly identifies four key factors for the successful implementation of precise incentives:consistency of incentive goals,three-dimensional incentive mechanisms,visualization of incentive process,and precision of incentive results.Furthermore,emphasis is placed on utilizing incentive results to promote future goal setting and establish an ongoing cycle of incentives.Secondly,the role of digital technology is primarily manifested in four aspects:achieving a consensus,charting paths,fostering motivation,and establishing a virtuous cycle.Thirdly,the precise incentive mechanism in the digital context can offer new ideas to overcome classic incentive dilemmas,such as the ratchet effects and free-riding in teams.Therefore,enterprises should enhance the application of digital technology in incentive practices to achieve precise incentives,improve the effectiveness of incentives and facilitate value creation.

关 键 词：精准激励 数字技术 链群合约 激励困境 棘轮效应 搭便车 

分 类 号：F272.5[经济管理—企业管理] C931[经济管理—国民经济]