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Jingdong book

管理会计学刊(第1卷第1期)

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管理会计学刊(第1卷第1期)

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创刊词
基于业绩的激励:一些需要思考的难题
家族企业高管薪酬与企业会计业绩相关性的研究.
薪酬业绩不对称敏感性与高管限薪
报酬方案和棘轮效应能抑制预算松弛吗
资源分配和信息披露对预算管理影响的实验研究
团队背景下的目标值的设定:预算目标还是相对业绩目标
——基于实验研究的证据
合资企业管理控制研究述评
——经济交易观vs社会交易观
《欧洲会计评论》特刊《家族企业会计与报告》征文启事
Content Description

《管理会计学刊(第1卷第1期)》是定位于管理会计与控制领域的专业性学术刊物。本刊坚持学术公正原则,面向国内高校会计学术界和教育界,旨在搭建国内管理会计与控制领域学术成果的权威发布平台。
《管理会计学刊(第1卷第1期)》提倡科学的研究方法和规范的研究范式,鼓励规范的调查研究、实地(案例)研究、实验研究、文献档案研究、实证研究、分析性理论研究等。本刊参照国际规范学术期刊的管理和编辑工作方式运行,实行匿名审稿制。
Catalogue

创刊词
基于业绩的激励:一些需要思考的难题
家族企业高管薪酬与企业会计业绩相关性的研究.
薪酬业绩不对称敏感性与高管限薪
报酬方案和棘轮效应能抑制预算松弛吗
资源分配和信息披露对预算管理影响的实验研究
团队背景下的目标值的设定:预算目标还是相对业绩目标
——基于实验研究的证据
合资企业管理控制研究述评
——经济交易观vs社会交易观
《欧洲会计评论》特刊《家族企业会计与报告》征文启事
Book Abstract

其他例子也能用来说明这一点,但恰恰这个反例反驳了基本的代理理论的前提。大多数的代理模型都是基于一定情景的,而且这个情景是重要的。但是情景的什么方面是重要的,这些情景的效果又是怎样的呢?
难题6:一个激励计划中多少评价指标是足够的?
在公司的基于业绩的激励计划中存在巨大的多样性。大多数计划包括一个以上的评价指标。一些计划相对简单,只有两个指标,如会计利润和收入增长。另外一些以目标管理组织起来的公司包含了较多的评价指标。其他的就更为复杂。
例如,考虑决定通用电气公司(GE)CEO杰夫·伊梅尔特2008年奖金的复杂指标体系。根据该计划,伊梅尔特先生的奖金由以下基于业绩的指标决定:收入和收入增长、盈余、每股盈余、经营活动现金流、总资本回报率、销售利润率、持续卓越运营和财务纪律、保持一个具有坚强文化的卓越团队、管理公司的风险与声誉、建立一个卓越的投资者基础、领导董事会的活动以及股票价格。由于伊梅尔特先生的业绩由GE薪酬管理委员会主观评估确定,因此公司外部人无法得知上述这些因素各自的重要程度。这里存在一些明显的疑问:为什么GE董事会认为他们需要这么多业绩指标?GE的激励计划是否是最优的?

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