【作者】 许秀梅；

【导师】 孙建强；

【作者基本信息】 中国海洋大学 ， 会计学， 2003， 硕士

【摘要】 现代企业普遍实行委托代理制，企业的所有权与经营权相分离，这种客观的分离状态带来了一系列委托代理问题。激励是解决诸问题的重要途径。自上世纪初以来，许多理论学家及学者都对此问题进行了研究，取得了可观的研究成果。但也存在明显缺陷，如过分注重纯理论研究，而对激励方案的应用很少涉及。本文将国际上流行的企业生命周期理论应用于激励方案的研究，以定性分析为主、定量与定性分析相结合，深入探讨了基于生命周期理论的企业激励方案。全文共分六章。第一章介绍了本文的研究背景、国内外研究现状、本文的研究方法及研究思路。第二章是激励方案的研究基础，包括四个方面：企业生命周期理论、激励目标、激励原则与激励形式。第三、四章是全文的重点与核心。作者选择了与企业发展密切相关的六个指标，应用数学中导数所代表的几何含义，将企业的生命周期划分为四个阶段：创业期、成长期、成熟期与衰退期。以此为基础，对各阶段激励方案特点及高层管理者、部门管理者、研发人员、员工及会计人员的报酬体系进行了深入研究，并对比分析了各阶段激励方案的异同。第五章分析了影响激励方案效果的因素，包括内部因素与外部因素。它们的影响力度有强有弱，但起决定性作用的还是内因。激励方案的制定要适应企业实际情况，综合考虑各种因素的影响。在最后一章里，作者对目前我国企业激励现状进行了分析与探讨。我国已有许多企业建立了愈来愈完善的激励制度，但也出现不少问题。针对这种状况，企业应将生命周期理论应用于激励方案的设计，准确把握企业生命阶段，根据其特点设计可行的激励方案。更多还原

【Abstract】 It is prevailing for modern enterprises to perform principal agent system. And there exists devoice between ownership and control. The subject status of departure leads to a series of principal agent problems. And the incentive is an important means to resolve them. Since early 1900’ s, many theorists and scholars have studied the issue, and got plenty of remarkable achievements. But there are obvious defects, such as paying more attention to pure incentive theory, but barely involving the application of the incentive scheme. This thesis endeavors to apply the internationally prevailing theory of enterprise life cycle to the research on incentive scheme.Six chapters are included. The first chapter introduces study background, domestic and abroad development, contents and innovations of the article. The second one contains theory basis of the study, including enterprise life cycle theory, incentive target, principle and means. The third and the fourth are the core or essence of the thesis. By the way of derivative analysis, the author selects 6 indexes to define the life period of an enterprise, and divides it into four stages: introduction, growth, maturity and decline.Based on the definition of different life periods, the author probes deeply into the designation features and revenue equations for different incentive targets. Then after analyzing factors affecting incentive efficiency, explores the incentive development in china.更多还原