摘要
随着我国经济改革的逐步深化,现代企业制度已经成为常见的经济组织形式。如何对企业经营层进行有效激励,进而促进股东价值最大化,是一个非常具有挑战性的课题。目前,国有企业的激励机制存在种种局限性,很难保障经营层的行为完全以股东利益为导向。本文旨在探讨将在国际上广泛应用的EVA激励机制引入国有企业,对经营层起到约束和鞭策作用,提升国有企业竞争力,促进全面健康发展。
With gradual deepening of the reform of China＆#39;s economy, modern enterprise system has become a common form of economic organization. How to effectively encourage the management level and promote the maximization of shareholder value is a very challenging task. At present, the incentive mechanism of state-owned enterprises has many limitations, so it is difficult to guarantee that the personnel＆#39;s action is completely guided by shareholders. The purpose of this paper is to discuss introducing the internationally widely used EVA incentive mechanism into state-owned enterprises to constraint and spur the management level, so as to promote the competitiveness of the state-owned enterprises, and promote the healthy development in an all-round way.
出处
《价值工程》
2014年第13期149-150,共2页
Value Engineering
关键词
国有企业
激励机制
注意事项
EVA
state-owned enterprises
EVA
incentive mechanism
matters needing attention
