美国大企业对经营管理者的激励性报酬机制

• 出 处: 时事报告
• 发表日期: 1999年11期
• 关键词: 报酬机制 年度奖金 高级经理人员 企业主管 福利计划 现值 财务咨询 业绩目标 企业年报 发奖金

随着企业管理科学的发展、市场竞争的加剧和政府法规的逐步完善 ,美国大企业对高级经营管理人员的报酬方式也发生了很大变化 ,形成了市场经济条件下对企业经营管理者比较有效的激励机制 ,对于保护广大股东和投资人利益、提高企业市场竞争力和改善企业治理结构起到了重要作用。

With the development of enterprise management science, the intensified market competition and the gradual improvement of government regulations, the remuneration of senior management personnel in the United States has also undergone great changes. It has become more effective for enterprise managers in the market economy The incentive mechanism has played an important role in protecting the interests of shareholders and investors, enhancing the market competitiveness of enterprises and improving the corporate governance structure.