摘要
经营者报酬激励与公司业绩密切相关,我国上市公司经营者报酬激励与公司业绩相关性处于消极状态;改变这种消极状态是提高上市公司业绩的关键;制约上市公司经营者报酬机制设计的主因素群,可以从证券市场监管、税制杠杆、职业经理人市场、公司业绩度量等方面分析;进一步的研究应解决证监会的监管(治理)准则制定机制、完善机制及报酬水平的社会共识达成机理等。
There is stronger correlation between executive compensation and performance, however there is weaker one in listed companies of China. If we change the condition of weaker correlation, the listing companies should improve their performance. The Paper expound what are restricted factors, think over and systematize these restricted factors in designing executive compensation motivation mechanism, enhance efficiency of executive compensation motivation.
出处
《当代财经》
CSSCI
北大核心
2003年第2期73-76,共4页
Contemporary Finance and Economics
关键词
功能二元性
主因素群
机制有效性
function duality
factor cluster
efficiency of mechanism
