其次，基于“经济利润”视角，将EVA引入我国上市公司经理激励机制研究。
Secondly, in the perspective of "economic profit", I introduced EVA to the study of executive incentive mechanism in listed companies of China.
因此，我们必须重视对上市公司经理层激励机制的设计，以提高上市公司治理效率。
We must move our attention to management incentive of quoted company for improving corporate governance efficiency under the present status of incentive.
上市公司经理人进行盈余管理的原因是多样的，而影响盈余管理的因素也是多样的。
Managers engage in earnings management for various reasons, and so there are a lot of factors influence earnings management.
报酬激励是上市公司经理层激励机制中的一个重要方面，是经理层努力工作的最直接、最原始的推动力。
Remuneration incentive is an important issue in the management incentive mechanism for listed companies and the direct and original motivation for the management.
公司治理的核心目标是解决上市公司所存在的委托代理问题，即上市公司经理层和股东之间的目标函数不一致所产生的矛盾。
The main target for corporate governance is to solve the agency problem in listed companies, i. e. conflicts between the management and shareholders arising from different goals.
当80年代恶意收购浪潮席卷美国时，胆战心惊的上市公司经理和董事会引入了“毒丸”等反收购新手段，以击退恶意收购者。
As hostile takeovers swept the US in the 1980s, scared managers and boards of public companies introduced new techniques, such as the "poison pill", to fight off hostile bidders.
文章的实证研究部分，通过整理选取136家民营上市公司2002年年报资料为样本，运用计量统计方法，分析我国民营上市公司经理人激励机制状况。
In the empirical part, this paper takes 136 private listed companies in 2002 for example. The empirical part analyzes the status of private listed companies by econometrics.
文章运用实证分析方法，考察我国上市公司经理人报酬业绩的关联性，验证公司性质、业绩的差异对该关联性的影响，以期对已有的研究成果做一些有益的补充。
Using empirical analysis method, the paper surveys the executive pay-performance correlation in our listed companies, and studies the impact of companies' nature and performance on the correlation.
尤其是上市公司受到24小时实况报道和即时评论的包围，这让许多经理感到无力。
Public companies in particular are so besieged by 24-hour commentary and instant opinion that many managers find themselves paralysed.
此外，上市公司上帝股东对公司经理施以的压力也是律师从来未曾体验过的。
Furthermore, lawyers have never had to endure the same pressures as the managers of listed companies, where the shareholders call the shots.
最顶尖的25家对冲基金经理的总收入超过了标准普尔500家上市公司所有CEO的年薪之合。
The top 25 hedge-fund managers earned more than the chief executives of all the companies in the Standard &Poor's 500 combined.
最顶尖的25家对冲基金经理的总收入超过了标准普尔500家上市公司所有CEO的年薪之合。
The top 25 hedge-fund managers earned more than the chief executives of all the companies in the Standard & Poor's 500 combined.
仅仅是被收购的威胁也可以使所有上市公司的经理人们保持警觉。
The mere threat of a buy-out also helps keep managers at all listed firms on their toes.
相对于私营公司，上市公司还必须为短期盈利牵肠挂肚，公司的管理层也不得不对对冲基金经理和分析师们溜须拍马。
Public companies also have to worry more about short-term earnings than do private companies, and management is required to kiss the butts of hedge fund managers and analysts.
此外，上市公司上帝股东对公司经理施以的压力也是律师从来未曾体验过的。
[font=Times New Roman]Furthermore, lawyers have never had to endure the same pressures as the managers of listed companies, where the shareholders call the shots.
目前，美国前200名上市公司的外部流通股中有13%是用于对经理进行股票期权激励的。
At present, 13% of floating stock in 200 top listed companies in the U. s. a has been used in incentive to mangers.
第45条证券交易所之经理人及业务人员不得以任何方式担任有价证券上市公司、证券商之任何兼职或名誉职位。
Article 45 The managers and associated persons of a stock exchange shall not in any way assume any part-time post or honorary post of a listed company or a securities firm.
“北京奥运会的赞助商资格是独家性质的，”搜狐(纳斯达克上市公司)奥运项目经理陈陆明表示。
"The sponsorship for the Beijing Olympics is exclusive," says Chen Luming, Olympic project manager for Sohu, which is traded on the Nasdaq Stock Market.
当经理人和上市公司花的是别人的钱，有时候不可避免产生浪费。
Since managers and boards of public companies are spending other people's cash, they sometimes do so wastefully .
随着我国民营公司大量上市，公司的治理结构越来越规范，因而职业经理人在民营上市公司管理中的地位和作用日益增强。
With more private companies going public, the governance structure exceed to be criterion, so the professional executive has become important in private listed companies.
盈余及时性作为上市公司财务报告的关键特征之一，是公司治理中经理和利益相关者之间订立和履行契约的重要参考。
As one of the key characteristics financial reporting of listed companies, earnings timeliness plays an important role in contracting between company management and stakeholders.
进而阐述了MBO对经理层的激励约束作用，指出MBO是上市公司的一种有效长期激励约束机制。
It expounds the inspiring and binding role of MBO. It points out that MBO is a long - term inspiring and binding mechanism for listed companies.
上市公司应和经理人员签订聘任合同，明确双方的权利义务关系。
Employment agreements shall be entered into by a listed company and its management personnel to clarify each party's rights and obligations.
本文主要研究上市公司在推行股权激励计划中，如何确定对经理人合适的业绩考核指标。
This essay studies on how to determine the performance assessment guideline for the managers under the stock option incentive plan of listed companies.
从事国内外上市公司财务经理、财务总监经验者优先录用。
7 listed companies engaged in domestic and international financial manager, chief financial officer experience is preferred.
进而阐述了MBO对经理层的激励约束作用，指出M BO是上市公司的一种有效长期激励约束机制。
It points out that MBO is a long - term inspiring and binding mechanism for listed companies.
上市公司对经理人员的绩效评价应当成为确定经理人员薪酬以及其它激励方式的依据。
The performance assessment for management personnel shall become a basis for determining the compensation and other rewarding arrangements for the person reviewed.
构建风险收益对称安排的“激励性契约”，有助于优化配置经理人资源，改善我国上市公司的整体业绩。
Thus, designing incentive contracts with symmetry of risk-taking and return will optimally assign operators' resources, and will significantly improve listed finns' performance in China.
上市公司应在公司章程中明确经理人员的职责。
A listed company shall specify management personnel's duties and responsibilities in its articles of association.
对股利征收所得税影响投资者的实际收入、经理人的收益情况，进而影响上市公司的股利政策。
It is to say, tax effect of dividend policies exists. The introduction of dividend tax affects the investors 'real income and the managers 'earning, thereby affecting the dividend policy.
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