在现代企业制度中,所有权与经营权分离的趋势越来越明显,并且这种趋势已经成为现代企业制度中的一个特征。企业所有者通过契约聘用经营者来履行某项职务,并把许多决策权交给经理人。企业所有者不直接参与经营,这样经理人的报酬确定就显得尤其重要。如何有效地利用报酬机制,并且有效地确定经 In the modern enterprise system, the trend of separation of ownership and management rights becomes more and more obvious, and this trend has become a feature in the modern enterprise system. Business owners contract to hire managers to perform a job and give many of their decision-making power to managers. Business owners do not directly involved in the operation, so that the remuneration of managers is particularly important. How to make effective use of the remuneration mechanism and effectively define it