基于“激励效果最大化”的奖金规划系统模型的构建

目前在奖金管理上缺乏一个系统的分析框架，对于奖金的发放只停留在如何为企业和雇员避税等方面。对于奖金如何发挥其激励效应，如何管理奖金发放的三个核心问题（发放数量、发放频率和奖金类型设置）讨论的少之又少，致使奖金发放管理简单化、无效化、缺乏方向性等严重问题。因此，借鉴“烧开水”理论并结合边际效应递减原理与强化理论，对奖金发放三个核心问题进行探讨，并构建奖金发放管理的系统模型，庶几使得奖金发放过程系统化、规范化。

The Framework of Incentive Payment Management System Based on The Motivation Effect

At present,we lack an integrate analysis framework about incentive payment management.The emphasis only lays on the tax evasion for the enterprise and employee.We seldom discuss how to exert the motivation effects and how to manage the three core problems about the incentive payment management.There exist many serious problems in the process of incentive payment management.The incentive pay now loses the original motivation functions.Thus,adopting the boiling water theory abounding the marginal effect degression principal and the reinforcement theory,the paper discusses three core incentive payment problems and constructs the framework of incentive payment management,so we can make the process of incentive payment management effec-tive and systematical.