| 经理人员业绩的财务评价与激励策略探讨 |
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| 引用本文： | 郭云. 经理人员业绩的财务评价与激励策略探讨[J]. 山东工商学院学报, 2001, 15(1): 41-44 |
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| 作者姓名： | 郭云 |
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| 作者单位： | 中国煤炭经济学院,会计系,山东,烟台,264005 |
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| 摘 要： | 探讨了上市公司经理人员业绩的财务评价与激励策略问题 ,认为 :应以一般购买力货币单位的资本保全观作为评价经理人员业绩的标准 ;应建立以会计指标、贴现指标为主的全面业绩评价体系和风险激励机制。
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| 关 键 词： | 经理人员 业绩 评价 激励 |
| 文章编号： | 1006-6160(2001)01-0041-04 |
| 修稿时间： | 2000-06-12 |
Probing into Managing Staff's Performances from Their Financial Evaluation And Stimulating Policies |
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| GUO Yun. Probing into Managing Staff's Performances from Their Financial Evaluation And Stimulating Policies[J]. Journal of Shandong Institute of Business and Technology, 2001, 15(1): 41-44 |
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| Authors: | GUO Yun |
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| Abstract: | This paper discusses the financial evaluation of managers' performances of listed corporations and problems of stimulating policies. The author thinks that managers' performances should be evaluated according to the theory of saving capital from danger by general purchasing money; and establishing a complete system mainly includes accounting indexes and discount indexes. They should also establish a venture to stimulate mechanism. |
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| Keywords: | managing staff performances evaluation stimulate |
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