摘要
十余年的企业改革实践已经表明，片面强调物质利益刺激为主的改革思路难以形成有效的企业激励机制，如何将物质利益激励与精神激励有机结合起来，形成两种激励兼容的企业体制，是深化企业改革面对的突出问题。在企业约束机制转轨上，不能忽视产权关系调整和科学安排，但不能因此而使改革陷入了“产权陷阱”。现代企业约束机制形成的关键，一是通过企业内部治理结构的调整，形成内部相互制衡的机制；二是在企业外部通过各种立法和会计、审计等中介准则的监督。
Abstract Reform in enterprises over the past decade has proved that unilateral emphasis on material incentives does not lead to effective incentive mechanism. So, a combination of both material incentives and spiritual incentives becomes the key to further reform. In the course of shifting incentive mechanism, adjustment of property right relation and maintenance scientific management should not be neglected. On the other hand, we must constantly be on guard against 'the trap of property right'. The formation of restriction mechanism in modern enterprises must follow two rules. One is to adjust managerial structure for internal restriction mechanism among different sections of the enterprise, the other is to set up external restriction facility by means of various laws, accounting system, and audit channels.
出处
《中国人民大学学报》
CSSCI
北大核心
1996年第5期7-14,共8页
Journal of Renmin University of China
