【作者】 张浩；

【导师】 戴志敏；

【作者基本信息】 浙江大学 ， 金融， 2003， 硕士

【摘要】 激励机制是企业制度的重要内容。因为，企业是物质资本和人力资本或者财务资本和知识资本的一个复杂合约，物质资本或财务资本虽然需要有效的配置，但却不需要激励，而如何配置则取决于人力资本所有者的行为；至于人力资本，由于天然地与其所有者不可分离的特性及其作用的不确定性和可伸缩性，决定了它不仅是需要激励的，而且激励机制是否恰当，特别是对企业家的激励是否恰当，直接关系到企业的健康长寿，其效果不仅大小不同，方向也有可能相反。 如何改善企业的经营素质，激发经营的工作热情，最大限度地发挥经营者的创新潜能，勤勉尽责地为公司的长期发展服务，是企业建立激励机制的意义所在。但由于长期体制的原因，这一点我们国家做得不够，很不到位。并因之导致我国企业长期经营低效，因此很有必要在这方面进行研究和探索，积极借鉴国外一些行之有效的激励工具，结合我国的具体国情，建立具有中国特色的激励机制，以提升我国企业特别是我国的上市公司的赢利能力，这就是本文的出发点。更多还原

【Abstract】 Incentive mechanism is a significant content of enterprise system. The corporation is a complicated nexus of contracts composed of material capital and human capital, or very simply put, financial capital and knowledge capital. Material or financial capital needs effective allocation but no incentives are required, whereas, how to allocate them depends on the activities of the owners of human capital. However, human capital cannot be separated from its owner, and its impact is both indeterminable and flexible. Consequently, what human capital needs are not only the incentives, but also whether and to what extent they are appropriate. In particular, whether or not the incentives are appropriate for the entrepreneurs is vital to the survival of an enterprise.The significance of establishing incentive mechanism is purported to improve the management, inspire managers to be zealous in their work, and explore their full potential creativity to serve the enterprise diligently for its long-term development. Nevertheless, for systemic reasons existed long time before, little has been done in creating powerful incentive structures. The lack of strong incentives resulted in the ineffectiveness of China’s enterprises. This article is designed to highlight the importance of further research and exploration on the aspect of building powerful incentive structures, and thus draw on the experiences of foreign countries in creating effective incentive structures to establish incentive mechanism with Chinese characteristics, and therefore promote profitability of listed companies.更多还原