| 浅析经营者报酬契约中业绩评价标准的选择 |
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| 引用本文： | 陈岩. 浅析经营者报酬契约中业绩评价标准的选择[J]. 华东经济管理, 2003, 17(6): 147-148 |
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| 作者姓名： | 陈岩 |
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| 作者单位： | 山东经济学院,山东,济南,250014 |
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| 摘 要： | 所有者与经营者之间报酬契约的签订是一种代理问题,但是传统的以财务指标为基础的报酬契约评价存在种种缺陷,非财务指标被引进企业全面业绩评价体系中。财务指标和非财务指标之间存在内在的关联,二者的结合使用能更好地反映股东价值的增长情况,增加报酬契约的有效性。
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| 关 键 词： | 报酬契约 财务指标 非财务指标 |
| 文章编号： | 1007-5097(2003)06-0147-02 |
| 收稿时间： | 2003-10-10 |
| 修稿时间： | 2003-10-10 |
The anylysis of the choice of performance evaluation standard in managers'' payment contract |
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| CHEN Yan. The anylysis of the choice of performance evaluation standard in managers'' payment contract[J]. East China Economic Management, 2003, 17(6): 147-148 |
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| Authors: | CHEN Yan |
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| Affiliation: | Shandong Institute of Economy, Jinan 250014,China) |
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| Abstract: | The agreement of payment contract between proprietors and operators is a kind of agency problem.There are many defects in traditional payment contract evaluation on the basis of financial indexes,so non-financial indexes are introduced into the overall performance evaluation system.There are some internal relations between financial indexes and non-financial indexes,the uniting of them can better reflect the increase of shareholders' value and increase the validity of payment contract. |
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| Keywords: | payment contract financial index non-financial index |
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