摘要
本文针对国内外委托代理理论主要局限于理论分析层面而实用性不强的特点,在概要评论有关利润基数确定的相关文献的基础上,通过对美国一家公司委托代理实际案例的研究,提出了旨在能够解决实际委托代理关系的"联合确定基数法"。文章分析了联合确定基数法与棘轮效应模型的区别和联系,以数学方法论证了联合确定基数法的若干命题,描述了公司利润基数确定的利益诱导机制,并对比分析了联合确定基数法与西方教科书中的"激励设计模型"。本文试图以联合确定基数法为核心内容的一次性动态模型,代替蕴含着讨价还价过程的多次性动态模型。
The paper analyzed the principal-agent theories at home and abroad that are mainly confined in theoretical analyses and are not easy to be used in practice, briefly reviewed relevant literatures on deciding contract profit target and put forward the ＂Model of jointly deciding contract target＂ after a case study of principal-agent problem in an American company. The paper analyzed the differences and links between the Model of jointly deciding contract target and Weitzman Model of ratchet effect and proved mathematically some prepositions for the Model of jointly deciding contract target, described the mechanism of motivation by benefits in deciding the company profit target. Finally the paper made a comparison between the Model of jointly deciding contract target and the Model of incentive design in an American economics textbook. The paper tries to replace the dynamic models of repetitively bargaining in deciding contract target with the once-and-for-all dynamic model based on the Model of jointly deciding contract target.
出处
《经济研究》
CSSCI
北大核心
2007年第3期81-91,共11页
Economic Research Journal
关键词
委托代理理论
联合确定基数法
魏茨曼棘轮效应模型
激励设计模型
Principal-agent Theory
Model of Jointly Deciding Contract Target
Weitzman Model of Ratchet Effect
Model of Incentive Design
