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与其他企业形式不同,国有企业具有其特殊性,其绝大多数的资产都是归国家所有,政府有关部门通常都会采用行政命令的方式来管制国企管理层的薪酬,这样,必然会违背市场经济规律,也会损害薪酬激励机制的效率。那么除了薪酬激励外,还可以采取何种激励机制来提升国有企业管理层奋斗的动力?大量文献资料表明:除了采用薪酬激励等显性激励机制来提高盈余质量外,国有企业还存在着许多隐性激励机制,而其中较为重要的就是管理层政治晋升激励。因此,文章分析了政治晋升激励与盈余质量关系,并验证了国企管理层政治晋升激励与盈余质量的关系,具有一定的参考价值。
Different from other forms of enterprises, state-owned enterprises have their own peculiarities. Most of their assets are owned by the state. Relevant government departments usually adopt administrative orders to control the remuneration of the state-owned enterprises, which inevitably runs counter to the market economy The law also damages the efficiency of salary incentive mechanism. So in addition to remuneration incentives, but also what kind of incentive mechanism can be used to enhance SOE management’s efforts? A large number of literature shows that: In addition to using explicit incentives such as remuneration incentives to improve earnings quality, there are still many state-owned enterprises hidden Sexual incentive mechanism, and the more important one is the management political promotion incentive. Therefore, the article analyzes the relationship between political promotion incentives and earnings quality, and verifies the relationship between the political promotion incentive and the earnings quality of state-owned management, which is of certain reference value.