激励、监控与报酬契约直接影响着企业的经营业绩,但在信息不对称下,它们的关系非常复杂。
Incentive, monitoring and compensation contracts directly affect performance of enterprises, but they have very complex interactions under the circumstance of asymmetric information.
有效的报酬契约是企业所有者激励经营者努力工作的最佳动力。
The effective reward contract is the best motivity that the owners encourage the managers.
报酬契约的设计不仅基于管理激励的目的,还与经理会计行为密切相关。
The design of payment contract is not only based on the aim of stimulating management, but also has a deep connection with the accounting conduct of managing.
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