平衡计分卡薪酬模型是一种把财务与非财务指标放在一起考核经理人的薪酬制度,它可以促使经理人把更多的精力放在战略性的非财务指标上。本文研究的目的在于分析企业要想经理人把更多精力放在战略性的非财务指标上,企业应当与经理人签订多长的雇佣契约关系?本文利用委托-代理理论证明,企业如果想通过平衡计分卡薪酬制度来执行企业战略,企业与经理人之间应当签订长期合约,这样更有可能促使经理人把精 Balanced Scorecard The payroll model is a combination of financial and non-financial indicators to assess the manager’s compensation system, which can force managers to focus more on strategic non-financial indicators. The purpose of this study is to analyze how long a firm should manage managers to focus on strategic non-financial measures and how long the firm should sign long-term employment contracts. This paper uses the principal-agent theory to prove that if an enterprise wants to pass Balance scoring card salary system to implement business strategy, business and managers should sign long-term contracts, it is more likely to prompt managers to fine