CAJ | 학술논문

目前，在企业家报酬研究方面存在报酬与绩效线性假设、对企业家英雄崇拜的迷失、计量方式与支付手段混淆等误区。基于企业家学习的企业家能力是增幅递减、非线性的，企业家对企业的贡献、企业家的报酬也应呈现出相应的特征。本文利用德尔菲法和层次分析法，提取了影响企业家报酬的企业规模和企业绩效要素，并以销售收入、利润及利润增长为表征，采用线性迭代的方式构建了企业家报酬计量模型，结合分水制笔企业的相关数据对模型进行了实证，认为相关系数的求取应考虑地区与行业的差别。
목전，재기업가보수연구방면존재보수여적효선성가설、대기업가영웅숭배적미실、계량방식여지부수단혼효등오구。기우기업가학습적기업가능력시증폭체감、비선성적，기업가대기업적공헌、기업가적보수야응정현출상응적특정。본문이용덕이비법화층차분석법，제취료영향기업가보수적기업규모화기업적효요소，병이소수수입、리윤급리윤증장위표정，채용선성질대적방식구건료기업가보수계량모형，결합분수제필기업적상관수거대모형진행료실증，인위상관계수적구취응고필지구여행업적차별。
Currently, misunderstandings exist in enterprisers′remuneration study.For example, the linear relationship hypothesis between compensation and performance , an excessive worship of entrepreneurs′heroical roles , the confusions lie in measurement methods and payment means and so on .Considering the entrepreneur ability which is based on entre-preneurial learning shows a decreasing and nonlinear growth , the entrepreneurs′contribution to the enterprise and the en-terprisers′remuneration ought to show some corresponding characteristics .By using Delphi method and AHP , this re-search extracts firm size and firm performance as two main elements affecting entrepreneurs ′reward, which can be figured by sales revenue , profit and profit growth .Then, this paper builds a measurement model of enterprisers′compensation with linear iteration method .The model is tested with data of pen industries in Fenshui town .The paper holds that re-gions and industries differences should be taken into consideration when calculating the correlation coefficient .