摘要
本文基于契约参照点视角,对高管薪酬契约激励中存在的比较现象及其影响效应展开深入分析。在阐述了薪酬契约参照点的概念及其作用机理、梳理已有经验证据的基础上,从垂直参照、水平参照和现状参照三个维度构建了高管薪酬契约参照点的三维分析框架,对高管薪酬激励的契约参照点效应展开思辨和剖释,并就未来可能的扩展研究方向进行了理性展望与分析,以期对我国人本化薪酬契约治理机制的构建有所裨益。
Based on the perspective of contractual reference points, this paper conducts an in-depth analysis of the comparative phenomena and their influencing effects in the incentives of executive compensation contracts.The article expounds the concept connotation of the compensation contractr eference point and its mechanism of action and constructs a three-dimensional analysis framework of the compensation contract reference point from the three dimensions of vertical reference, horizontal reference and current situation reference on the basis of combing the existing empirical evidence.Moreover,this paper conducts dialectical thinking and in-depth interpretation on the contract reference point effect of executive compensation incentives in terms of the above three-dimensional analysis framework. And the paper makes a rational outlook and analysis on the future possible research direction in order to contribute to the construction of humanistic compensation contract governance mechanism.
作者
陈邑早
白智奇
王阳
CHEN Yi-zao;BAI Zhi-qi;WANG Yang(Accounting School,Dongbei University of Finance and Economics,Dalian 116025,China;Audit Office,Dalian University of Technology,Dalian 116025,China)
出处
《经济体制改革》
CSSCI
北大核心
2019年第3期94-101,共8页
Reform of Economic System
基金
国家社会科学基金项目“认知偏差视角下的国有企业CEO职务舞弊行为研究”(15BGL055)
关键词
高管薪酬契约激励
契约参照点
三维分析框架
参照效应
executive compensation contract incentive
contract reference point
three-dimensional analysis framework
reference effect
