CAJ | 학술논문

为了解决传统的薪酬激励机制难以对建造师信用行为进行有效治理的问题，以委托代理理论为基础，建立了以提高业绩水平和信用水平为双重激励目标的建造师薪酬激励模型。通过建造师工作情况评价测量业绩水平和信用分值作为模型输入，并结合风险规避系数和努力成本系数的调节作用，基于委托代理中激励相容、参与约束和效用最大化理论建立建造师总薪酬计算模型，并评价薪酬激励效果以对模型进行持续改进。通过实例分析得出，该模型可根据不同的业绩水平和信用分值差异化地设计建造师薪酬，使薪酬与业绩和信用联动，能够达到较好的激励效果，验证了该模型的可行性和适用性。
위료해결전통적신수격려궤제난이대건조사신용행위진행유효치리적문제，이위탁대리이론위기출，건립료이제고업적수평화신용수평위쌍중격려목표적건조사신수격려모형。통과건조사공작정황평개측량업적수평화신용분치작위모형수입，병결합풍험규피계수화노력성본계수적조절작용，기우위탁대리중격려상용、삼여약속화효용최대화이론건립건조사총신수계산모형，병평개신수격려효과이대모형진행지속개진。통과실례분석득출，해모형가근거불동적업적수평화신용분치차이화지설계건조사신수，사신수여업적화신용련동，능구체도교호적격려효과，험증료해모형적가행성화괄용성。
In order to solve the problem that traditional compensation incentive models cannot stimulate the credibility of constructors,a modified model is developed based on principle agent theory,with duel incentive objectives of increasing work performance and improving credibility. First,work performance levels and credibility scores of constructors are measured as the input for the model. Then the principle-agent model is constructed to calculate the compensation. At last the incentive effectiveness is evaluated. Through sample test,it shows that this model can link the compensation with the work performance and credibility,so that to achieve the incentive objectives,and it has certain feasibility and applicability.