incentive compensation

Knowledge employees' cafeteria compensation factors can be divided in eight catalogues; they are base pay, short-term incentive compensation, long-term incentive compensation, benefits, accessional pay, career development pay, life quality pay and special holiday pay. 4.

知识型员工的自助式薪酬要素分为八大类：基本工资、短期激励薪酬、长期激励薪酬、福利、附加薪酬、工作发展报酬、生活质量报酬和特殊假期报酬。

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Management incentive compensation based on accounting management was implemented in England first in 19th century. Then the whole Europe area, America and Janpan followed this method. Management began to carry on the behavior of earnings management for their greatest rewards.

19世纪，以会计盈余为基础的管理层奖励报酬率先在英国开始实行，随后，整个欧洲以及美国和日本也相继采用这种办法，由此引发了管理层为获取自身最大报酬而进行盈余管理的行为。

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Managerial accounting introduces target costing, how to prepare financial budget, activity-based management, the Balanced Scorecard and economic value added measures, which coupled with incentive compensation systems have been developed to reflect the strategic requirements of management.

管理会计介绍了目标成本，如准备财务预算、作业成本管理、平衡计分卡和经济增值方法，伴随着奖金系统，已经发展成为反映经营管理战略需要的工具。

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