经营者激励约束与业绩评价相结合的理性研究

【作者】 董美霞；

【导师】 陈艳；

【作者基本信息】 东北财经大学 ， 会计学， 2003， 硕士

【摘要】 进入20世纪90年代，我国企业的激励效应取得了明显的改善，但由于代理问题的存在，使得如何有效地将经营者激励约束与其真实的经营业绩挂钩，以有效地激励和约束经营者成为现代企业制度完善中必须解决的一个问题。针对这一问题，本文从经营者激励约束的动因入手，采用比较研究、定性分析和定量分析相结合、实证研究和规范研究相结合的方法，运用经济学和管理学的知识，借鉴和吸收西方经营者激励约束和业绩评价的先进思想，将经营者激励和经营者约束、经营者激励约束机制和经营者业绩评价有机地结合起来。 本文共包括四个部分。 第一部分描述了经营者激励约束的动因，阐述了代理问题的主要表现形式，依据激励约束理论提出构建包括业绩评价的激励约束机制解决代理问题。 第二部分介绍了国内外的经营者业绩评价和经营者激励约束及其结合的理论研究成果和实际应用的现状，在对国内外有关情况介绍后，加以对比，指出了当前我国经营者激励约束与业绩评价结合中存在的主要问题。 第三部分重点阐述了经营者激励约束与经营者业绩评价的结合途径。首先指出了经营者激励约束和经营者业绩评价结合的改革措施，然后进一步提出了顺应经营者激励约束机制的要求，必须构建一个经营者业绩评价系统。在此，笔者重点阐述了经营者业绩评价系统的具体内容。 第四部分论述了经营者业绩评价系统的构建对实现经营者激励约束和经营者业绩评价相结合的意义。通过经营者业绩评价系统可以实现对经营者的过程控制和结果控制；而依据业绩评价的结果可以构建一个合理的、有效的经营者激励约束体系，从而实现经营者业绩评价和激励约束的有机结合。最后总结了本文的创新之处并指出了研究中有待改进之处。更多还原

【Abstract】 After entering 1990’s, the situation of executive motivates and restriction has been dramatically improved. But because of the existing of the agency problem, the way how to combine the executive motivate and restriction together with his true performance to motivate and stipulate executive must be found out in the process of perfecting the modern enterprise system. To this problem the paper has made an analysis from the motivation of executive encourage and restriction and adopting the methods of comparison, qualitative analysis combining together with quantitative analysis and empirical research combining together with norm research, and making use of the knowledge of economics and management and drawing lessons from the western experience to combine motivate with restriction and integrate executive motivate and restriction with executive performance evaluation.The paper develops totally in four parts.The first part describes the motivation of executive encourage and stipulation. In this part, the author introduces the main manifestation of the agency problem and brings up the construction of the system of executive encourage and restriction to solve the agency problem based on the theories of incentive and stipulation.The second part introduces the domestic and international situation of the theory development and practice of the combination of executive motivate and stipulation with performance evaluation. Through contrast, the author points out the key problems existing in the combination.The third part emphasizes the means of combining executive encourage and restriction with executive performance review. First presents some reformation measures to realize the combination. Then further brings up the construction of executive performance evaluation system conforming to the requesting of executive motivate and stipulation mechanism. In this part, the author explains in detail the concrete contents of executive accomplishment evaluation system.The fourth part discusses the significance of the combination. Throughexecutive accomplishment evaluation system, enterprises can realize the process supervise and result control of executives, and according to it enterprises can set up the structure-reasonable and effective executive encourage and stipulation system. In the last, the article summarizes the innovation and analyzes the limitation of the study that should be eliminated in the later.更多还原