经营者激励机制对上市公司经理层会计行为影响的分析管理（Analysis and management of managers incentive mechanism on accounting behavior of managers in Listed Companies）.docVIP

经营者激励机制对上市公司经理层会计行为影响的分析管理（Analysis and management of managers incentive mechanism on accounting behavior of managers in Listed Companies） Introduction: with the constant disclosure of information, the salary situation of managers in listed companies is gradually open, and many problems existing in the incentive mechanism have aroused widespread concern. The modern enterprise separation of ownership and management, managers often take personal interest rather than shareholder benefit maximization as the goal, so that between the listed company managers and owners of the company there are inevitable conflicts of interest. Managers grasp the control of the enterprise, and the agent manages the enterprise, thus resulting in the difference between the interests of the agent and the client and the asymmetry of information. In recent years, Chinas listed companies and accounting behavior abnormal phenomenon more prominent, which leads to the distortion of accounting information to mislead the investment decisions, for the healthy development of Chinas securities market poses a great threat. In order to regulate the accounting behavior of listed companies, it is particularly important to carry out this research. I. salary incentive structure of managers in China The performance of managers has an important influence on the development of listed companies. It is of great significance for the healthy and orderly development of Chinese listed companies and the whole macro-economy to improve the incentive mechanism of managers in listed companies. Attractive pay is an important way to attract managers and motivate them. The salary incentive structure of our country is as follows: The following focuses on the application of the commonly used annual salary incentive and equity incentive in Listed Companies in china. 1. annual salary system The so-called annual salary system refers to the enterprise managers as the object to a business enterprise with the annual cycle unit, accor