摘要
企业绩效评价机制的背景理论很多,大体上经历了从委托代理理论到完全契约理论再到利益相关者理论的过程。这些理论在发展中内在的存在一个一致的演变逻辑。从已有的研究成果看,可以使用"资本扩展-激励制约"这个框架来分析这些理论演变的逻辑。
There have been a lot of background theories about enterprise performance evaluation mechanism. In general terms, it experienced a process from the principal-agent theory to the incomplete contract theory, and then to the stakeholder theory. There existed a consistent internal evolutional logic during the development of these theories. Based on the present research results, we can analyze the logic of the evolution of these theories through the framework of ＂capital expansion - incentive constraints＂.
出处
《湖北经济学院学报》
2010年第4期26-30,共5页
Journal of Hubei University of Economics
关键词
资本扩展
企业绩效评价机制
契约
利益相关者
capital expansion
enterprise performance evaluation mechanism
contract
stakeholder
