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管理者报酬契约是以业绩衡量为目标导向与评价标准的治理契约,签订管理者报酬契约的关键在于确定业绩衡量的标准。在经理人的业绩评价中,会计信息质量是不可回避的评价因素。本文提出报酬契约的会计信息质量鉴别的内涵和实现途径,并对盈余可靠性、及时性、稳健性和持续性质量进行具体分析。盈余质量在这四个层面的提升,能够很大程度上弥补会计盈余业绩在管理者报酬激励契约中作为业绩度量指标的不足,提高会计信息治理作用,使会计业绩在对管理者制定报酬时发挥更大的作用。
The compensation contract of managers is the governance contract based on performance measurement as the guide and evaluation standard. The key to signing the contract of manager compensation is to determine the standard of performance measurement. In the manager’s performance evaluation, accounting information quality is an unavoidable evaluation factor. This paper puts forward the connotation and ways of quality assurance of accounting information in remuneration contract, and analyzes the quality of earnings reliability, timeliness, robustness and sustainability. Earnings quality improvement at these four levels can largely make up for the deficiencies of accounting earnings performance as a measure of performance in managers’ compensation incentive contract, improve the accounting information governance function, and make the accounting performance play an important role in remuneration for managers Greater effect.