| 经理薪酬实行“按绩效付酬”的关键问题 |
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| 引用本文： | 杨洪常.经理薪酬实行“按绩效付酬”的关键问题[J].南京财经大学学报,2007(2):54-57. |
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| 作者姓名： | 杨洪常 |
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| 作者单位： | 南京财经大学工商管理学院,江苏南京210046 |
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| 摘 要： | 本文指出了“按绩效付酬”的经理薪酬方案虽然是一个好设想，但是它在实施时涉及许多复杂问题，不可能轻而易举就获得成功。最近多个学科的研究表明，成功实施“按绩效付酬”的经理薪酬方案主要应解决好三个关键问题：第一，采用恰当的绩效标准和方法去衡量企业管理者的努力成果；第二，将经理薪酬计划建立在公平分配的基础上；第三，健全经理薪酬决策制度。
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| 关 键 词： | 公司治理 经理薪酬 按绩效付酬 |
| 文章编号： | 1672-6049（2007）02-0054-04 |
| 收稿时间： | 2007-02-28 |
Key Issues of Executive Compensation Following Pay for Performance |
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| YANG Hongchang.Key Issues of Executive Compensation Following Pay for Performance[J].Journal of Nanjing University of Finance and Economics,2007(2):54-57. |
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| Authors: | YANG Hongchang |
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| Abstract: | This paper points out that executive compensation program following pay-for-performance is not easy to be successfully carried out,because it is related to many complex issues.Lately studies of social science fields show that executive compensation program successfully following pay-forperformance should well deal with three key issues: first is to measure the efforts of corporate manager with appropriate performance standards and ways;second is to design executive compensation program on fare distribution principle;third is to strengthen executive compensation systems. |
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| Keywords: | corporate governance executive compensation pay for performance |
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