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对企业经营者的考核一般采取MBO(目标管理)的模式,但企业往往面临着所有者和经营者之间就经营目标讨价还价、互相博弈甚至利益相抗的困扰。HU绩效法提供了一种激励相容的剩余权分享机制,使经营者在这种制度安排中能够充分发挥其潜能,达到所有者与经营者效用目标均衡。本文对HU绩效法的应用及注意事项进行了分析,并针对该法存在的局限提出了创新性的改进建议。
Generally speaking, MBO (target management) mode is adopted for the assessment of business operators. However, enterprises often face the problem of bargaining over their business objectives between owners and operators, playing against each other and even opposing interests. HU performance method provides a incentive-compatible residual rights sharing mechanism, so that operators in this system can give full play to its potential to achieve the goal of owners and managers to achieve a balanced goal. This article analyzes the application and precautions of the HU performance method, and proposes some innovative suggestions for the improvement of this method.