摘要
从激励功能来看,对高管产生激励效应的是报酬结构,而不是报酬水平,但是目前的文献较少关注高管的报酬结构,理论基础的缺乏是造成相关研究较少的原因之一。本文对高管报酬结构的组合激励效果进行了分析,借助多个学科的研究成果探讨了高管报酬结构的理论基础,这可为深入研究提供有力的理论依据。
In terms of the functions from the incentives for executives it's compensation structure rather than compensation level that generates incentive effects,but the current literature less attention to executive compensation structure.The deficiency of the theoretical basis is one of the reasons of less related research.In this paper,the combination of the executive compensation structure incentive effects are analyzed,and then with multi-disciplinary research the theoretical basis of the executive compensation structure is explored,which could provide a strong in-depth study of theory.
出处
《财会通讯（下）》
2010年第6期139-141,161,共3页
Communication of Finance and Accounting
关键词
高管
报酬结构
报酬水平
激励效果
Executive Compensation structure Compensation level Incentive effect
