会计政策选择中,经理可以根据管理报酬契约进行选择。
In accounting poling choosing, the manager can choose according management remuneration contract.
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.
本文运用博奕论方法建立对产、供、销部门管理者的报酬契约模型,并重点针对变化环境对报酬设计的影响作出比较静态分析,得出了有益的结论。
The paper USES game theory to build a compensation contract model, and emphasizes the comparative statics of effects of changing environments on compensation designs, it gives some useful results.
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