| 经济增加值与企业激励约束机制 |
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| 引用本文： | 李传忠.经济增加值与企业激励约束机制[J].南京财经大学学报,2004(4):65-67. |
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| 作者姓名： | 李传忠 |
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| 作者单位： | 南京财经大学会计学院 江苏 |
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| 摘 要： | 传统的奖金激励制度依靠财务指标来考核，而衡量企业业绩的财务指标会传达误导信息，甚至产生破坏性的影响；股票期权也可以用于企业激励，但期权制度存在的缺陷在欧美国家的实践中早已暴露出来了。笔者认为以经济增加值为基础的指标是一种对企业经营者有效的激励约束机制。
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| 关 键 词： | 激励约束机制 奖金制 期权制 经济增加值 |
The EVA and Restrict of Promotional System |
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| LI Chuanzhong.The EVA and Restrict of Promotional System[J].Journal of Nanjing University of Finance and Economics,2004(4):65-67. |
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| Authors: | LI Chuanzhong |
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| Abstract: | The traditional promotional system of bonus is measured by financial data, but these financial data may be misleading and destructional. The stock option may be used by promotional system, but the limitation of optional system has been exposed during practicing in western countries. I think that the guideline based on economic value added may be a more effective method to management of enterprises. |
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| Keywords: | bonus system stock optional system economic value added |
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