多任务委托代理模型下缉查队伍的激励机制设计

探讨了Holmstrom-Milgrom 多任务委托代理模型在缉查队伍激励机制设计中的应用.从运筹学的角度证明了模型解的存在性,并将所求结果应用于稽查队伍的激励机制设计问题.结果表明:在现实情况下,稽查队伍会被现实所诱导,用更多的时间和精力去完成稽查任务,而较少地顾及信息化建设,最终使公司委托人的信息化建设工作失败.为防止对稽查队伍激励效能的弱化,提出了3种可能改进的方法.所得结果与实际观测到的事实相一致并且为决策者设计相关的激励机制提供了可行方案.

External Auditing Incentive System Design Based on Multi-task Principal-agent Model

The Holmstrom-Milgrom multi-task principal-agent model is applied in the external auditing staff's incentive system problem.The existence of the solution is proved from the operations research angle.The calculation result shows: In reality,the external auditing staff will pay meore attention to the auditing task other than information updating,which leads to the failure of the information construction.In the end,three methods are given to solve this problem.The solution's economic explanation is consistent ...