应该看到,委托人和代理人各自追求的目标是有不同之处的。作为委托人的董事会要求经理人员尽职尽责,执行好经营管理的职能,以便股东能够取得更多的剩余收入,而作为代理人的高层经理人员所追求的,则是他们的人力资本(知识、才能、社会地位)的增值和提供人力资本进行指挥劳动所取得的收入的最大化,为此就需要建立一套有效的激励机制,根据经理人员的工作绩效(包括公司的盈利状况、市场占有率、在社会公益方面的表现等)对他们实行激励。高层经理人员 It should be noted that the goals pursued by the principal and the agent are different. The board of directors as a trustee requires the managers to perform their duties with due diligence and perform well functions of management and management so that the shareholders can obtain more residual income, and the top managers as agents are looking for their human capital (knowledge, talents). The value-added of social status and the provision of human capital for maximizing the income derived from directing labor, it is necessary to establish an effective incentive mechanism based on the performance of the manager’s work (including the company’s profitability, market share, In the public welfare performance, etc.) Inspire them. Senior executives