普遍认为,与欧、美企业的利润最大化行为相比,日本企业的经营者是在不同的目标函数的激励下,展开企业的经济活动。美国企业经营者以物质利益激励为主,监督主要依靠市场;日本企业经营者以职位激励为主,监督主要依靠自律。本文通过有关日本企业经营者的监督与激励问题的最新实证研究成果,说明了日本企业的管理模式同美国一样具有追求利润最大化的一面,日本企业管理模式中的若干特征有效地发挥了经营者的监督与激励作用。 It is generally believed that compared with the profit maximization behavior of European and American companies, the Japanese company’s managers start their economic activities under the incentive of different objective functions. U.S. corporate managers rely mainly on incentives for material interests, and supervision mainly depends on the market; Japanese corporate managers rely mainly on job incentives, and supervision mainly depends on self-discipline. In this paper, through the latest empirical research on the supervision and incentives of Japanese business operators, it is illustrated that Japanese companies have the same management model as the United States in pursuing profit maximization. Several features in the Japanese business management model have effectively brought the operators into play. Supervision and incentives.