经理报酬激励方案的设计
Design of Executive Reward Motivation Scheme
Abstract
经理报酬激励方案可以使股东和经理具有相同的利益 ,使经理努力提高企业的价值 ,实现企业财富最大化目标。经理报酬激励方案设计的好坏 ,是整个企业运行的关键。在简要论述了经理报酬激励的理论基础、激励方式之后 ,探讨了报酬激励方案设计时应考虑的因素、设计的原则和设计的具体内容 A good incentive compensation plan can decrease the conflicts between stockholders and managers, and drive the managers work harder to increase the value of the firm. This paper discusses the theoretical base and methods of incentive compensation, the circumstances and principle we shoulder consider when designing the plan, and the contents of the plan.