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从国内外公司运作的长期实践得出的结论是:在法人治理结构中,最难把握也是最重要的一个问题就是,如何使作为代理人的高层经理人员在合理的激励与约束条件下,享有充分经营管理权,又能使其尽职尽责地履行对受托人的义务,实现委托人利益的最大化。因而,如何使其投入与企业经营挂起钩来,就成为激励约束机制是否有效的关键。我们通常采取的激励机制是实施年薪制,但从年薪制的实际运行情况来看,存在着一定的缺陷,即年薪制将经营者收入分为基本工资+风险工资,
The conclusion drawn from the long-term practice of domestic and foreign companies is that the most difficult and most important issue in the corporate governance structure is how to make senior executives who are agents enjoy reasonable incentives and restraints Full management of the right to manage, but also to make it dutifully fulfill its obligations to the trustee, to maximize the interests of clients. Therefore, how to make it invest into the hook with the business operations, the incentive and restraint mechanism to become effective or not. We usually take the incentive mechanism is the implementation of the annual salary system, but the actual operation of the annual salary system, there are some shortcomings, that is, the annual salary system will be divided into basic income operator salary + risk wage,