华东经济管理
華東經濟管理
화동경제관리
East China Economic Management
2014年
11期
1~4
,共null页
在职消费 市场化改革 有效激励 隐性腐败
在職消費 市場化改革 有效激勵 隱性腐敗
재직소비 시장화개혁 유효격려 은성부패
perks;marketization reform;effective incentive;implicit corruption
文章在梳理现有文献的基础上，从外部制度环境动态变化的角度考察高管在职消费隐性薪酬契约的激励有效性，对高管在职消费的现状、成因及经济后果进行理论分析，并提出治理高管过度在职消费的相关措施。从而为深入研究在我国市场化改革进程中，企业高管在职消费薪酬契约的激励效果提供理论分析框架，为解决高管过度在职消费问题提供理论支持和措施建议。
文章在梳理現有文獻的基礎上，從外部製度環境動態變化的角度攷察高管在職消費隱性薪酬契約的激勵有效性，對高管在職消費的現狀、成因及經濟後果進行理論分析，併提齣治理高管過度在職消費的相關措施。從而為深入研究在我國市場化改革進程中，企業高管在職消費薪酬契約的激勵效果提供理論分析框架，為解決高管過度在職消費問題提供理論支持和措施建議。
문장재소리현유문헌적기출상，종외부제도배경동태변화적각도고찰고관재직소비은성신수계약적격려유효성，대고관재직소비적현상、성인급경제후과진행이론분석，병제출치리고관과도재직소비적상관조시。종이위심입연구재아국시장화개혁진정중，기업고관재직소비신수계약적격려효과제공이론분석광가，위해결고관과도재직소비문제제공이론지지화조시건의。
Based on review the existing researches,the paper makes a study on the effectiveness of incentive of executive perks implicit compensation contract from the perspective of the dynamic changes of the external institutional environment. It also car-ries out a theoretical analysis on the present situation,the causes and the economic consequences of executive perks,and puts forward relevant measures to control excessive perks. The paper provides a theoretical analysis framework for the further re-search on the effect of incentive of executive perks compensation contract in the process of China’s marketization reform,and also offers the theoretical support and measures to solve the problem of excessive perks.
