企业是一个物质资本和人力资本的特殊合约,人,是企业最重要的生产要素,对企业效率起决定性影响,对人这一行为主体管理的核心在于建立一个有效的激励机制。激励机制设计理论旨在寻找一种手段和途径,能够实现若干个相互联系的利益主体的共同目标。企业财务管理系统中的主体要素包括股东、董事会、经理和职工等利 Enterprise is a special contract between material capital and human capital. Man is the most important factor of production and plays a decisive role in the efficiency of the enterprise. The core of the management of the man is the establishment of an effective incentive mechanism. Incentive mechanism design theory aims to find a means and ways to achieve the common goal of several interrelated stakeholders. The main elements of enterprise financial management system, including shareholders, board of directors, managers and workers and other benefits