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随着现代企业制度的推进,公司治理结构的不断完善,企业所有权和经营权的分离,使得企业的资产所有者委托一些具有管理才能的人经营和管理企业。如何有效地激励公司高管并约束高管的自利行为,一直是现代企业理论研究的重要问题。解决这个问题最有效的途径就是将高管薪酬与公司业绩挂钩,通过建立有效的激励约束机制使委托
With the advancing of the modern enterprise system, the continuous improvement of the corporate governance structure and the separation of corporate ownership and management rights enable the asset owners of the enterprises to entrust some managerial talents to run and manage the enterprise. How to effectively motivate senior executives and restrain senior executives’ self-interest has always been an important issue in the study of modern business theory. The most effective way to solve this problem is to link executive compensation with corporate performance, and establish an effective incentive and restraint mechanism to entrust