摘要
从企业剩余索取权安排顺序的角度设计在经理人薪酬、在保证股东满意收益的基础上,再支付经理人人力资本的报酬,经理人实际上具有最终的剩余索取权。并从相机治理理论、风险分配与在职消费控制三个方面对该薪酬制度的合理性进行了分析。
As author＇s consideration, manager should receive his or her reward after stockholder receives his satisfactory return, so manager has the enterprise residual claim. At last, the manager compensation is confirmed to be rational from three aspects, which are contingent governance theory, risk -taking and officially consumption.
出处
《软科学》
CSSCI
2007年第1期37-39,52,共4页
Soft Science
基金
国家自然科学基金项目(70372052)
关键词
经理人
报酬结构
manager
compensation structure
