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随着经济的不断发展,我国的上市公司在制定科学的管理层激励机制方面有了较大的进步,但是,近年来有一些上市公司高管开始利用其薪酬契约中的某些条款漏洞,进行逆向选择,以牺牲公司利益或社会利益为代价为自己谋取巨额收益,本文将主要对EVA为基础的管理层激励机制进行研究。
With the constant development of the economy, the listed companies in our country have made great progress in formulating the scientific management incentive mechanism. However, in recent years, some listed company executives began to exploit some of the loopholes in their pay contracts Adverse choice, to sacrifice the interests of the company or social interests for their own huge profits, this article will focus on EVA-based management incentives.