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通过问卷调查的方式,研究了分部经理间战略协同程度、分部经理关于分部的私人信息数量、分部经理对分部短期财务业绩的影响以及分部经理对分部长期财务业绩回报的影响四个因素在分部经理契约设计中确定非财务指标权重的作用。研究发现,分部间的战略协同程度越高,分部经理激励契约中的非财务指标权重就越高;分部经理关于分部的私有信息越多、分部经理对分部短期财务业绩的影响越大,分部经理激励契约中非财务指标的权重就越低。这一研究结果为现有关于非财务指标的理论研究提供了实证证据,也对分部经理的契约设计有一定的启发意义。
Through the way of questionnaire, this paper studies the degree of strategic coordination between branch managers, the amount of private information about branch managers, the influence of branch managers on the short-term financial performance of branches and the influence of branch managers on the long-term financial performance of branches Influencing four factors to determine the weight of non-financial indicators in the design of divisional manager contract. The study found that the higher the degree of strategic synergies among divisions, the higher the weight of non-financial indicators in divisional managers’ incentive contract; the more divisional manager’s private information about divisions, the more divisional manager’s influence on divisional short-term financial performance The bigger the impact, the lower the weight of non-financial indicators in the part manager incentive contract. The result of this study provides the empirical evidence for the existing theoretical research on non-financial indicators, and also has certain enlightenment on the contractual design of the branch manager.