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我国自然科学基金绩效评估框架构建——基于各国基金绩效评估实例比较研究
  • ISSN号：1009-055X
  • 期刊名称：华南理工大学学报(社会科学版)
  • 时间：2014
  • 页码：20-28
  • 分类：F272.92[经济管理—企业管理;经济管理—国民经济]
  • 作者机构：[1]安徽大学商学院, [2]中国科学技术大学管理学院
  • 相关基金：国家自然科学基金资助项目(71272064)
  • 相关项目：分布系统的协调优化与风险管理
作者： 罗彪|杨婷婷|王海风|
关键词： 委托代理, 相对业绩评价, 报酬契约, 总部关注
中文摘要：

企业集团情境下,子公司经营者凭借自身的信息优势,可以采取与总部意图相悖行为以追求自身利益最大化。为了缓和子公司经营者与集团总部之间的委托代理冲突,构建基于三维度相对业绩比较的报酬契约模型,能够剔除外部环境、集团总部关注、子公司资源存量对经营者真实业绩的干扰影响。通过数学分析和应用实例表明,引入同一行业内部其它企业业绩、集团内部其他子公司业绩和子公司自身历史业绩,有利于提高经营者报酬契约的激励有效性。

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期刊信息
  • 《华南理工大学学报：社会科学版》
  • 主管单位:教育部
  • 主办单位:华南理工大学
  • 主编：王迎军
  • 地址：广州市天河区五山路华南理工大学17号三楼
  • 邮编：510640
  • 邮箱：stwhliu@scut.edu.cn
  • 电话：020-87110284
  • 国际标准刊号：ISSN：1009-055X
  • 国内统一刊号：ISSN：44-1443/C
  • 邮发代号:
  • 获奖情况:
  • 2002年7月，在第二届全国理工农医院校社会科学学...,RCCSE中国核心期刊学术期刊,全国高校优秀社科期刊
  • 国内外数据库收录:
  • 中国中国人文社科核心期刊,中国国家哲学社会科学学术期刊数据库
  • 被引量:5275