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文章从经营者与股东激励不兼容的矛盾根源———传统产权制度缺陷以及对人的自利性本质忽略出发 ,揭示了经营者知识与管理的资本属性及其“绩效依存性”权益特征。本着效率、效益与谋求竞争优势宗旨 ,提出了“剩余贡献”理论 ,并阐述了经营者知识资本报酬计划的设计思想、管理绩效评价体系、指标权重、经营者分享剩余贡献的比例以及知识资本报酬支付策略等。
The article is based on the contradiction roots of incompatibility between manager and shareholder incentives—the defects of the traditional property rights system and the neglect of the nature of man’s self-interest, revealing the capital attributes and the “performance dependence” rights and interests of managers’ knowledge and management. In line with the purpose of efficiency, efficiency, and seeking for competitive advantage, the “residual contribution” theory was proposed, and the design ideas of the manager’s knowledge capital remuneration plan, the management performance evaluation system, the weight of the indicator, the proportion of the operator’s remaining contributions, and the knowledge capital were elaborated. Compensation payment strategy.