【作者】 朱火弟；

【导师】 蒲勇健；

【作者基本信息】 重庆大学 ， 技术经济与管理， 2004， 博士

【摘要】 面对知识经济和经济全球化的挑战，企业经营者在现代企业中起着越来越重要的作用。企业经营者是企业的核心和灵魂，是经济发展中的一种重要的人力资本。时代呼唤优秀的企业经营者。对企业经营者绩效评价体系和激励机制的研究，将有利于经营者的选拔、评价和成长，有利于丰富现代企业理论。因此加强在这一领域的创新研究，具有十分重大的理论和现实意义。本文将对企业经营者绩效评价体系和激励机制，着重进行理论、模型和方法上的研究，其主要研究内容分为两个部分：企业经营者绩效评价体系及其激励机制。在企业经营者绩效评价体系中，首先从传统的企业经营者绩效评估构架存在的严重不足入手，针对企业经营者工作的特殊性和绩效的自身结构，指出对企业经营者绩效评价就是对其任务绩效和周边绩效的评价。而对企业经营者任务绩效的评价就是对其所经营管理企业在一定时期内的运营状况和经营业绩的评价，包括经营业绩和管理效率两个方面；对经营者周边绩效评价就是对经营者所经营管理企业社会绩效的评价，它体现了经营者自发的行为、组织公民性、亲社会行为和组织奉献精神等方面。然后，综合运用系统科学、运筹学、数理统计和管理科学等理论和方法，构建了企业经营者任务绩效评价和周边绩效评价模型，并提出相应的评价方法，从而实现了对企业经营者绩效的全面、系统、公正的评价。在企业经营者激励机制中，首先通过对企业经营者效用的分析，构建了企业经营者效用函数，归纳出影响企业经营者效用的主要因素。然后，以经营者绩效评价结果为依据，通过总体激励水平的设计，运用委托—代理理论设计了对企业经营者的物质激励和非物质激励的组合比例模型。从而引出企业经营者激励机制的研究思路。在企业经营者薪酬组合激励机制研究中，提出了企业经营者薪酬组合设计的原则，分别构建了合同基数（目标利润）确定和剩余利润分成比例确定模型，实现了对企业经营者的短期物质激励；并通过对经营者股权激励的讨论，以期实现对企业经营者的长期物质激励。在企业经营者精神激励机制研究中，从实践和理论的角度分析了经营者精神激励的必要性；讨论了精神激励的有效形式与内容。最后，通过对我国目前企业经营者所处的社会经济环境进行分析，讨论研究了经营者绩效评价及其激励机制有效运行的条件，从完善公司治理结构、职业经<WP=6>理市场、资本市场和产品市场等方面，针对所存在的问题，提出了相应的对策和建议。企业经营者绩效评价体系和激励机制的研究，涉及到众多的知识领域，其研究的广度和深度还将进一步拓展。更多还原

【Abstract】 In the face of the challenge of knowledge economy and globalize economy, Entrepreneurs have played a more and more important role in modern enterprises. Entrepreneurs are the core and soul of enterprises, an important human capital for economy development. The age is calling for excellent entrepreneurs. The dissertation’s research to performance evaluation system and incentive mechanism for entrepreneurs contributes to the selection、evaluation and growth of the Entrepreneurs, the enrichment of the modern enterprise theory. So the research is of theoretical and practical significance.The dissertation mainly studies the theories, models and methods for entrepreneurs performance evaluation system and incentive mechanism. The main contents are as follows:In the entrepreneurs performance evaluation system, firstly, through the study of the drawbacks of it in the past, in view of the speciality of the entrepreneurs and structure of the performance, the paper point out that the evaluation to entrepreneurs performance is to evaluate the task and contextual performance for entrepreneurs. The evaluation to entrepreneurs task performance is mainly reflected in operation conditions and performance during they operate, include the performance and the effective of management; The evaluation to entrepreneurs contextual performance is evaluation of Corporate Social performance, it reflected in voluntary、citizenly and dedicating behavior of entrepreneurs. To evaluate performance of entrepreneurs rightly, this dissertation synthetically uses system science、operational research、mathematical statistics and management science to establish the models of the task performance evaluation and contextual performance evaluation for the entrepreneurs and present the methods of evaluation.In the part of entrepreneurs incentive mechanism, firstly, Through the analysis of entrepreneurs’ utility, this dissertation establishes the utility function of entrepreneurs and summarizes essential factors affecting their utility, and then through the design of incentive gross, using the Theory of Principal-Agent in Game Theory, this paper builds model of compounding proportionment of material and spiritual incentivement, from which deduces the framework of incentive mechanism. Secondly, this paper raises principals of the design of Compensation Package for entrepreneurs and builds two <WP=8>models, the model of contract cardinals (objective profits) and the model of the sharing of surplus profits, so realize the short-term material incentive methods for entrepreneurs; and then realize the long-term material incentive methods for entrepreneurs through the discussion of stock option. Thirdly, the paper discusses a serious of spiritual incentive methods for entrepreneurs through the analysis of necessary of it in theoretical and practical. Finally, this paper gives some suggestions for the perfection of performance evaluation system and incentive mechanism which consists of corporate governance、professional manager market, capital market, and product market through analyzing of social environment in China.The study of entrepreneurs performance evaluation system and incentive mechanism has relations to fields of knowledge, this research will be broadened and deepened.更多还原