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论民营企业内控制度与股权激励的关系
作者单位:西华大学管理学院 四川成都610039(杨宇轩),四川本草堂药业有限公司 四川成都610081(马林)
摘    要:随着民营企业不断发展和企业规模的扩大,内部控制制度的建立和运用被提到了民营企业管理的议事日程。内控制度是规范企业内部管理、提高经济效益的重要保证,而股权激励制度作为一种有效的激励约束机制,也对企业的发展有着重要的作用。两者的有机结合将激活民营企业的发展动力,促进其健康持续发展。

关 键 词:中小民营企业  内控制度  股权激励

Relationship of Internal Control System and Stock Incentive Program of Private Enterprises
YANG Yu-xuan,MA Lin. Relationship of Internal Control System and Stock Incentive Program of Private Enterprises[J]. Journal of Chongqing Jiaotong University(Social Sciences Edition), 2008, 0(3)
Authors:YANG Yu-xuan  MA Lin
Affiliation:YANG Yu-xuan1,MA Lin2
Abstract:With the development of private enterprises and enlargement of enterprises' scale,the establishment and application of internal control system are brought to the management agenda of private enterprises.Internal control system is a guarantee of standardizing internal management and improving the economic efficiency of enterprises.As an effective measure,the stock incentive program has important function on the development of enterprises.The combination of these two factors will boost the development and foster healthy and consistent development of private enterprises.
Keywords:small and middle-sized private enterprise  internal control system  stock incentive program  
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