北京邮电大学学报(社会科学版) ›› 2012, Vol. 14 ›› Issue (4): 82-89.

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大型集团公司预算考核激励机制改进研究

  

  1. (1. 中国电信股份有限公司 合肥分公司,安徽 合肥230031;2. 四川理工学院  计财处,四川 自贡643000)
  • 出版日期:2012-08-30 发布日期:2023-03-27

Research on the Improvement of Budget Evaluation and Incentive #br# Model for Large Group Company

  1. (1. Hefei Branch, China Telecom Corporation Limited, Hefei 230031, China;
    2.Financial Department,Sichuan University of Science and Engineering,Zigong 643000,China)
  • Online:2012-08-30 Published:2023-03-27

摘要:

根据大型集团公司的特点和管理需求,引入多代理人的横向约束机制,对现有激励报酬模型进行改进研究,旨在抑制预算松弛现象,建立合理高效的预算考核激励机制,提出管理建议以供大型集团公司借鉴。

关键词: 预算松弛, 激励报酬模型, 大型集团公司, 多代理人

Abstract:

Based on the characteristics and budget management requirements of large group companies, this paper introduces the constraint mechanism of multi-agent to improve the existing incentive model The target is to solve the problem caused by budgetary slack and establish a rational and efficient evaluation and incentive model for large group companies Finally this paper proposes some suggestions on budget management for the reference of large group companies

Key words: budgetary slack, incentive model, large group company, multi-agent

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