对企业经营者激励模式的评价与创新  

Evaluation of the Encouraging Patterns of Enterprise Executives

作　　者：汤伟钢[1] 杨文生[1] 

机构地区：[1]天津大学管理学院,天津300072

出　　处：《天津大学学报（社会科学版）》2003年第3期247-251,共5页Journal of Tianjin University：Social Sciences

摘　　要：激励机制由评估识别和激励契约组成。激励契约要载明对经营者激励的3个组成部分:保障收入激励、内部收益激励和外部收益激励。经营者为此的付出是所有者观察不到的努力成本,据此可得出激励模型。当前中西激励模式都存在一定的弊端,西方的股票期权计划并不能照搬到中国,文章为此设计了针对不同风险偏好经营者的虚拟指标期权计划和虚拟基金分红激励两种创新模式。Encouraging mechanism consists of the assessment and encouraging contract which explains their fixed income, inner and exterior encouragement to enterprise executives whose endeavors could not be observed by an owner. Under this condition, a model of encouragement could be built. According to this model, there are a lot of faults in the traditional encouraging patterns. Particularly stock option plan couldn't be carried out in the stateowned enterprises; so, two patterns on virtual index option plan and virtual fund dividend encouragement are designed.

关 键 词：激励模式 评估 股票期权计划 激励模型 虚拟指标期权计划 虚拟基金分红 

分 类 号：C936[经济管理—管理学]