【摘要】 探讨了上市公司经理人员业绩的财务评价与激励策略问题 ,认为 :应以一般购买力货币单位的资本保全观作为评价经理人员业绩的标准 ;应建立以会计指标、贴现指标为主的全面业绩评价体系和风险激励机制。更多还原

【Abstract】 This paper discusses the financial evaluation of managers’ performances of listed corporations and problems of stimulating policies. The author thinks that managers’ performances should be evaluated according to the theory of saving capital from danger by general purchasing money; and establishing a complete system mainly includes accounting indexes and discount indexes. They should also establish a venture to stimulate mechanism.更多还原