美、日高层经理激励模式比较分析及启示

美国、日本高层经理激励模式客观上存在很大的差别 ,但两国经理效率都是世界一流的。针对此种现象 ,存在着若干理论解释。在批判性地分析几种代表性观点的基础上 ,结合公司治理结构理论及美、日两国公司治理结构的特点 ,探讨美、日高层经理激励模式之间的根本差异 ,这对解决中国高层经理激励问题 ,构建我国有效的公司治理结构 ,具有重大意义。

A Comparative Analysis & Enlightenment on American and Japanese Executive Incentive Modes

There exist many differences between American and Japanese executive incentive modes, though work efficiencies of these two countries's executives are first level. Some scholars have explained this phenomenon by theory. After discussing shortcomings of some typical viewpoints, depending on corporate governance theory with characteristics of American and Japanese corporate governance, the author believes that differences between American and Japanese executives incentive modes are based on the two countries corporate governance distinctions. Finally, as to Chinese executive incentive problems, the author points out that it is the foundation for solving Chinese executive incentive problems to build Chinese effective corporate governance.