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分享制企业激励制度的比较--利润分成、员工持股、EVA、分配权等的比较分析
引用本文:张小宁.分享制企业激励制度的比较--利润分成、员工持股、EVA、分配权等的比较分析[J].中国工业经济,2003(10):82-88.
作者姓名:张小宁
作者单位:中国社会科学院工业经济研究所,北京市,100836
摘    要:本文探讨分享制企业的激励问题。分享制首先是一种利益关系,它是通过利益关系产生激励作用的。激励相容表明一种正激励,而激励扭曲表明一种负激励。一般来说,激励可以提升人们的工作积极性,但由于激励效果不可能完全均衡,就会造成企业既有技术关系的变化和要素投入结构的变化,而投入要素结构的变化,进而会对企业已有的利益关系构成影响。在缺乏精心设计和组织的情况下,就会扰动分享制企业的既有利益关系,从而造成了激励扭曲问题。由此出发,本文对利润分成、员工持股、EVA分配、分配权分配的激励相容问题进行了比较。

关 键 词:分享制企业  激励制度  EVA  员工持股制度  利润分享  分配权
文章编号:1006-480X(2003)10-0082-07

Analysis and Compare of Incitement System of the Share Enterprises--Analysis and Compare of EVA, Profit Share, ESOP, Distribute Right
ZHANG,Xiao-ning.Analysis and Compare of Incitement System of the Share Enterprises--Analysis and Compare of EVA, Profit Share, ESOP, Distribute Right[J].China Industrial Economy,2003(10):82-88.
Authors:ZHANG  Xiao-ning
Abstract:This article focus on the incitement of the share enterprises. At first, share system is a structure of interests. It is the structure of interests produces incitement. Unanimous Incitement shows positive incitement, but incitement wrench shows negative incitement. General, incitement can raise people's works activeness. But the activeness are not balance development, so the structure of throw in must be change. The structure of interests of share enterprises may be influenced thereby. In short of design and organize, the structure of interests may be disturb. At this case, the incitement wrench emerges in the share enterprise. Then the paper makes researches on the problem of the incitement in profits share, ESOP, EVA, distribute rights.
Keywords:EVA  ESOP  profits share  distribute rights  Incitement system
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