论会计人员的激励体系（On the incentive system of accounting personnel）.docVIP

论会计人员的激励体系（On the incentive system of accounting personnel） The accounting personnel incentive system Abstract: the incentive form is usually to business performance as the basis, the objective is the real operating performance incentive The effectiveness of the foundation. How to ensure the authenticity of the performance? This paper constructs the accounting personnel incentive system. Keywords: incentive and material incentive spiritual motivation First, the key problem Since the separation of two rights owners, how to correctly guide the agents behavior towards the goals into the wall, It is a core problem of modern agency theory, the research on the incentive problem is the background of the production . The motivation is to solve this problem the agent long term interest, namely by revenue Combination distribution time, prompting managers to pay more attention to the long-term development of enterprises. The main form of motivation Salary, salary, bonus, profit sharing and stock option etc.. Salary is in a performance based on the past. Set, meet basic needs of employees. The annual salary and bonuses, profit sharing is based on the level of performance of the year Sure, the current is directly linked to the compensation and performance. The above forms of incentive compensation and short term The performance is highly dependent, common defects are prompting operators to pay more attention to short-term performance. As for the long-term development of enterprises. In this context, the stock option has been vigorously promoted, its biggest special Is the operator revenue extends to the future period, and the income depends on the size of the future business The performance, history, present and future of harmony and unity of the three, effectively avoid the short-sighted asked the agent Questions. But the stock option can really solve the agents short-sighted problem? The answer was No. thigh The ticket agent in the future through giving the option period at a