非营利组织主管的报酬设计

根据非营利组织的特征,本文提出非营利组织主管的报酬由现期报酬和预期报酬两部分组成,现期报酬主要是指货币报酬,同时还包括非营利组织有别于营利组织的工作环境带来的额外的满足感,而预期报酬主要源于主管与社会之间的心理契约;非营利组织理事会在设计主管的报酬时,应充分考虑主管对现期报酬和预期报酬的偏好、现期报酬的效用产出弹性和预期报酬的贴现系数等影响因素.

Design of Reward for NPO Directors

In normal conditions,there is a consistency between individual's effectiveness and his work performances,and the individual performs best only when his effectiveness,which is closely related to his reward,has been utilized to the maximum.Due to the characteristics of NPO,its director's reward is composed of current reward and anticipated reward.Current reward refers to the pecuniary reward and the extra sense of satisfaction gained from the particular work environment,which is different from that of profit-making organizations.Anticipated reward refers to the psychological contract between the director and the society.Therefore,in the design of the reward for its directors,the NPO council should take the following factors into full consideration: director's preference to current reward and anticipated reward,the production flexibility of current reward and the discount coefficient of anticipated reward.