摘要
知识型企业作为特殊的现代企业形式,其激励问题是一个跨越公司治理与管理的全新课题。本文从企业资源观点出发,在一个资源平台上通过代理成本廓清了治理和管理中激励的内在逻辑关系,打破了激励的“两分法”,并以人力资源绩效最大化为导向构建了整合的知识型企业激励体系。
The incentive of knowledge business is an new topic cross over the corporate governance with the management as a special and modern business form.This paper sets out from the business resources standpoint,inside logic relation encourage in a resources terrace ascend pass emollient of the agency cost purely governance and manage,broke incentive' the dichotomy method',and is biggest to changed into the direction to set up a business of integrated knowledge to encourage the system with the human resource performance.
出处
《会计研究》
CSSCI
北大核心
2006年第4期68-74,共7页
Accounting Research
基金
国家自然科学基金重点项目(70532001)的阶段性研究成果
