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随着现代企业制度的建立和逐步深化,企业的所有权与经营权已经完全独立开来,企业所有者与经营者一般分属于两个不同的阶层。所有者即股东希望经营者能为公司创造尽可能大的利润,但公司高级管理人员一般更关注报酬、时间和如何规避风险。两阶层的目标显然存在差异。为了消除
With the establishment and deepening of the modern enterprise system, the ownership and management of enterprises have been completely independent. The owners and managers of enterprises belong to two different levels. The owner, the shareholder, wants the operator to create as much profit as possible for the company, but the company’s top management typically focuses more on pay, timing and how to avoid the risk. Obviously there are differences between the goals of the two strata. To eliminate