管理信息系統(tǒng)中英文翻譯資料

1、ManagemengtInformationSystemsByamanagementinformationsystem,weproposethefollowalternatedefinition:anintegrateduer/machinesystem(usuallycomputerized)forprovidinginformationtosupportdecisionmakinginanenterprise.ThekeyelementsofthisdefinitionareAnintegrateduer/machinesystemForprovinginformationTosuppor

2、tdecisionmakingInanenterpriseAmanagementinformationsystemutilizesComputerhardwareandsoftwareManualproceduresModelsforanalysisAdatabaseJustasthereisalogicalflowofmaterialsinthecreationofaproduct,thereislogicalflowofinformationinamanagementinformationsystem.Inmanufacturing,rawmaterialsmovethroughaproc

3、essthattransformstherawmaterialsintousableproducts.Inasimilarfashion,inaninformationsystem,dataaresuppliedtoasystem(input),thedataaremanipulated(processed),andtheyaretransformedintoinformation(output).Initssimplestform,amanagementinformationsystemedmaybedepictedbyaninput-process-output(IPO)model(Fig

4、.10.1).AnunderstandingofthismodelisworthwhilebecaueitcanbeusedtorepresentallMISs.NoteinthatfigurethattheMIS,throughitsprocessingtechnology(ofcollecting,coding,storing,processing,decoding,andreporting),transformsthedatacomingintoanenterpriseintousableinformation.Fig.10.1AnInput-Process-OutputMedelofa

5、ManagementInformationSystemWemayfurtherenhanceourunderstandingofmanagementinformationsystemsbydiscussingtheirgeneralfunctionandmajorelements.Thesesystemsexistinmostenterprises,whetherpublicorprivate,primarilytoassistmanagementinimprovingrevenues,reducingcostsandmanagingassets.Therefore,improvingthep

6、erformaneeofanenterpriseistheultimateobjectiveofmanagementinfoemationsystems-notthestorageofdata,thegenerationofreports,oreven”gettingtherightinformationtotherightpersonattherighttime.”AndMIScanbestimproveanenterpriseperformaneebyhelpingtoimprovethequalityofmanagerialdecisions.Transactionprocessing(

7、TP),reportingsystems(RS),anddecision-supportsystems(DSS)arethemajorelementsofamanagementinfortionsystem.TheprimaryroleofTPinanenterpriseisthecollection,storage,andprocessingofdatainsuchawaythattransactionswithinanenterprisearedescribedandthustheproceduralactionsoftheenterprisesupported.Morespecifica

8、lly,aTPsystemmaybeviewedasacomputer-basedmeansofcapturingtransactionsothatmayberecreated.Theoutofatransaction-processingsystemincludesstoredtransactionimages,documentsneededbyanenterprisetofulfillitsmainstreampurposes(invoices,productionorders,shippingorders,purchaseorders,mailinglists,paychecks,wor

9、korders,andsoforth),andlistingsoftransactionthathaveoccurredoveraperiodoftime(forconfirmationorreferences).Reportingsystems(RS)anddecision-supportsystems(DSS)oftenareconfusedwitheachotherandthusmisunderstood.Yet,eachhasaclearorientation.Anddistinctionsmaybedrawnintermsoftheirareasofimpactonthepayoff

10、toanenterpriseandtheirrelevancetoamanager.SoanRSprovidesstandardizedreportsbasedonwell-knownpolicies,procedures,andrules.AndaDSSprovidesinformationtohelpmanagementwithnew,unstructureddecisionmaking.Apyramidmaybeusedtoillustratethedimensionsofaninformationsystem(Fig.10.2).Theverticaldimensionrepresen

11、tsthelevelsofmanagement(first-line,middle,andtopmanagement),andthehorizontaldimensionrepresentsthemainfunctionalareasofabusinessfirm(forexample,marketing,production,andfinace).Thedepthdimensionindicatesthemajormanagementinformationsystemsthatprovidesupportformanagerialactivities:thestructuredandrequ

12、iredreportingsystems(RS)anddecisionmakingsystem(DSS).Thesedimensionsrestonabaseoftransactionsprocessing(TP).ManagerialLexelsDSSMISFinancProductionMarketingTransactionPocessingFig.10.2TheDimensionofaManagementInformationSystemAsthefigureillustrates,RSandDSS(drawingontheTPsystem)areutilizedatallmanage

13、riallevelsandacressallfunctionareas.There,itistemanagementinformationsystem(ofTP,RS,andDSS)thatintegratesboththelevelofmanagementandfunctionalareas.Tofurtherdemonstratehowthesubsystemsfittogether,thedefinitionofMISisrecreatedinthefollowingtable,withthecomponentsofMISrelatedtothedefintionalframework.

14、Table10.1DefinitionofManagementInformationSystem(MIS)MISSubsystemsAmanagementinformationsystemis.Anintegrateduser/machinesystem.Computer,models.Forprovidinginformation.Systemoutput.Tosupportdecisionmaking.MIS.DSS.OR/MSInanenterprise.FrameworkfortheinformationThesystemutilizes.Computerhardwareandsoft

15、ware.Computersystem.Manualprocedures.Books,manuals,people.Modelsforanalysis.Operationsresearch.Adatabase.Computer,peopleDevelopingacompensationplantopayexecutive,managerial,andprofessionalemployeesissimilarinmanyrespectstodevelopingaplayforandemployees.Thebasicaimsoftheplanarethesameinthatthegoalist

16、oattractgoodemployeesandmaintaintheircommitment.Furthermore,thebasicmethodsofjobevaluation,classifyingjobs,rankingthem,orassigningpointstothem,forinstanee,areaboutasapplicabletomanagerialandprofessionaljobsastoproductionandclericalones.1)Yetformanagerialandprofessionaljobs,jobevaluationprovidesonlya

17、partialanswertothequestionofhowtopaytheseemployees,Suchjobstendtoemphasizenonquantifiablefactorlikejudgmentandproblemsolvingmorethandoproductionandclericaljobs.Thereisalsoatendencytopaymanagerandprofessionalsbasedonabilitybasedontheirperformanceoronwhattheycandoratherthanonthebasisofstaticjobdemands

18、likeworkingconditions.Developingcompensationplansformanagersandprofessionals,therefore,tendstoberelativelycomplex,2)andevaluation,whilestillimportant,usuallyplaysasecondaryissues,likebonuses,incentives,andbenefits.CompensationManagersTherearefiveelementsinamanagerscompensationpackage:salary,benefits

19、,short-termincentive,long-termincentives,andperquisites.Theamountofsalarymanagersarepaidusuallydependsonthevalueofthepersonsworktoorganizationandhowwellthepersonisdischarginghisorherresponsibilities.3)ASwithotherjobs,thevalueofthepersonsworkisusuallydeterminedthroughjobanalysisandsalarysurveysandsal

20、arysurveysandtheresultingfinetuningofsalarylevels.Salaryisthecornerstoneofexecutivecompensation:Itisonthiselementthattheothersarelayered,withbenefits,incentives,andperquisitesnormallyawardedinsomeproportiontothemanagesrbasepay.4)Thereisconsiderabledisagreementregardingwhatdeterminesexecutivepayand,t

21、herefore,whethertopexecutivesareworthwhatarepaid.Atthelower-managementlevels(likefirst-linesupervisor),thereisnodebate;supervisorspaygradesareusuallysetsothattheirmediansalariesare10%to25%abovethoseofthehighest-paidworkerssupervised.Andmanyemployersevenpaysupervisorsforscheduledovertime,althoughtheF

22、airLaborStandardsActdoesnotrequirethemtodoso.Itisatthetop-managementlevelsthatquestionsregardingpayabound.Thetraditionalwisdomisthatatopmanagerssalaryiscloselytiedtothesizeofthefirm.Yettwoexpertswhotestedthisideaforthe148highest-paidexecutivesintheUnitedStatesconcludedthatthelevelofexecutiveresponsi

23、bility(asmeasuredbytotalassets,totalsales,totalnumberofsharesinthecompany,totalvalueoftheshares,andtotalcorporateprofits)isnotanimportantvariableindetermingexecutivecompensation.Instead,saytheseexperts,anexecutivespayismostlydeterminedbytheindustryinwhichheorsheworks,andthecorporatepowerstructure,si

24、nceexecutiveswhoalsoserveontheirfirmsboardsofdirectorscanheavilyinfluencehowtheygetpaid.Yetthereisconflictingevidence.Inonestudy,forinstance,theresearcherfoundthatastatisticalanalysisofthetotalcashcompensationofthechiefexecutiveofficersof129companiesshowedthattheywerepaidforbothresponsibilityandperf

25、ormance.Thisresearcherfondthatfourcompensablefactors-companysize,profitability,numberofemployees,andexperience-accountedfor83%ofthedifferencesinpay.Therefore,itappearsthattherearerational,acceptable,andabidingprinciplesthatgovernthetotalcashcompensationoftopexecutivesinmanufacturingfirms.Inanycase,s

26、hareholderactivismiscombiningwithcongressionalreformandotherchangestotightenuptherestrictionsonwhatfirmspaytheirtopexecutives.Forexample,theSecuritiesandExchangeCommissionvotedin1992toapprovefinalrulesrulesregardingexecutivecompensationcommunications.Thechiefexecutiveofficerspayisalwaystobedisclosed

27、aswellasotherofficerspayiftheircompensation(salaryandbonus)exceeds$100,000.5Andforbankers,theFederalDepositInsuranceActof1991containsaprohibitiononexcessivecompensation.Oneresultisthatboardsofdirectorsmustactresponsiblyinreviewingandsettingexecutivepay.That,saysoneexpert,includesdeterminingthekeyper

28、formancerequirementsoftheexecutivesjob;assessingtheappropriatenessofthefirmscurrentcompensationpractices;conductingapay-for-performancesurvey;andtestingshareholderacceptanceoftheboardspayproposals.Thegeneraltrendtodayistoreducetheacceptanceofbasesalaryandboosttheimportanceofshort-andlong-termexecuti

29、veincentives.Themainissuehereisidentifyingtheappropriateperformancemeasuresforeachtypeofincentiveandthendetermininghowtolinkthesetopay.Typicalshort-termmeasuresofshareholdervalueincluderevenuegrowthandoperatingprofitmargin.Long-termshareholdervaluemeasuresincluderateofreturnabovesomepredeterminedbas

30、e.CompensatingprofessionalemployeesCompensatingnonsupervisoryprofessionalemployeeslikeengineersandscientistspresentsuniqueproblems.6)Analyticaljobsputaheavypremiumoncreativityandproblemsolving,compensablefactorsnoteasilycomparedormeasured.Furthermore,theprofessionalseconomicimpactonthefirmisoftenrel

31、atedonlyindirectlytothepersonsactualefforts;forexample,thesuccessofanengineersinventiondependsonmanyfactors,likehowwellitisproducedandmarketed.Thejobevaluationmethodsweexplainedpreviouslycanbeusedforevaluatingprofessionaljobs.Thecompensablefactorsheretendtofocusonproblemsolving,creativity,jobscope,a

32、ndtechnicalknowledgeandexpertise.Boththepointmethodandfactorcomparisonmethodshavebeenused,althoughthejobclassificationmethodseemsmostpopular.Hereaseriesofgradedescriptionsarewritten,andeachpositionisslottedintothegradehavingthemostappropriatedefinition.Yet，inpraction,traditionalmethodsofjobevaluatio

33、narerarelyusedforprofessionaljobssince“itissimplynotpossibletoidentifyfactorsanddegreesoffactorswhichmeaningfullydifferentiateamongthevaluesofprofessionalwork”.“Knowledgeandtheskillofapplyingit,”asoneexpertnotes,“areextremelydifficulttoquantifyandmeasure.”Asaresult,mostemployersuseamarket-pricingapp

34、roachinevaluatingprofessionaljobs.Theypriceprofessionaljobsinthemarketplacetothebestoftheirabilitytoestablishthevaluesforbenchmarkjobs.Thesebenchmarkjobsandtheemployersotherprofessionaljobsarethenslottedintoasalarystructure.Specifically,eachprofessionaldiscipline(likemechanicalengineeringorelectrica

35、lengineering)usuallyendsuphavingfourtosixgradelevels,eachofwhichrequiresafairlybroadsalaryrange.Thisapproachhelpsensurethattheemplpyerremainscompetitivewhenbiddingforprofessionalswhoseattainmentsvarywidelyandwhosepotentialemployersareliterallyfoundworldwide.Managermustassumecertainrolesinordertoacco

36、mplishthedifferentobjectivesforwhichtheyareresponsible.Inaddition,allmanagersmustpossessspecificmanagerialskillsiftheyaretoadequatelyperformthefunction.ManagerialRolesHenryMintzbergsstudiesofexecutivebehaviorledhimtoconcludethatmanagersarerequiredtoassumeavarietyofroles.Aroleisasetofexpectedbehavior

37、sforaspecificposition.1)Mintzbergsrolescanbegroupedintothreemaincategories:interpersonal,informational,anddecisional.Mintzbergsbelievedthatallthreerolesarecommontoalllevelsofmanagement.Theyprovideaninterestingperspectiveofthefunctionsofmanagement.2)Interperesonalrolesresultformthefactthatmanagersare

38、calledupontointeractwithnumerousgroupsandindividuals.Thethreeinterpersonalrolesarefigurehead,leader,andliaison.Thefigureheadrolereferstoceremonialdutiessuchasthrowingoutthefirstpitchforcompany-sponsoredLittleLeaguegame.Theleadershiprolereferstothemanagersworkinmotivatingsubordinatesmeettheunitosbjec

39、tives.Theliaisonrolecomesformthemanagersresponsibilitytointeractwithvariousgroupsbothwithinandoutsidetheorganization.Informationalrolesexistbecausemanagersareimportantconduitsofinformationintheorganization.Managersspendagreatdealoftheirtimecollectinganddisseminatinginformation.Thethreeinformationalr

40、olesareinformationnervecenter,disseminator,andspokesperson.Thenervecenterrolemeansthatthemanageristhemajorinformationreceiverwithintheworkunit.Thedisseminatingrolereferstothetaskofinformingsubordinatesofinformationthatisimplementedtothemandnecessaryfortheirjobperformance.3)Thespokespersonroleisimple

41、mentedwhenthemanagercommunicateswithpartiesoutsidetheorganization;aspeechatthelocalLionsClubwouldbeanexample.Decisionalrolesrefertomanagement-smdaekcinisgiopnrocess.Thefourmanagerialrolesinthiscategoryareentrepreneur,disturbancehandler,resourceallocator,andnegotiator.Amanagerassumesanentrepreneurial

42、rolewhenheorsheinitiatesprojectstoimprovethedepartmentorworkunit.Whenproblemssuchasamisseddeliverytoakeycustomerarise,themanagermustadoptadisturbancehandlingrole.4)Thedecisiononhowtoallocatetheunittime,materials,andotherresourcesisreferredtoasthemanagerrsesourceallocatorrole.Finally,thenegotiatorrol

43、ereferstosituationswherethemanagermustrepresenttheunitsinterestswithothers,suchassuppliers,customers,angovernment.TheSkillNeededforEffectiveManagement：Whatskillsdomanagersneedtopossess?5)NotedmanagementauthorityRoberL.Katzhassuggestedthreespecificskillsthatarerequiredinalltypedofmanagerialsituations

44、.Katzerpersonal,andcobceptualfactorsinthemanagersjob.Technicalskillsrefertotheabilitytousevarioustoolsandmethodstoaccomplishspecificmanagerialaspectsofaworktask.Agoodillustrationoftheimportanceoftechnicalskillisthefactorysupervisorwhomustbefamiliarwithhowmachineryworksinordertocorrectproblemsthatmay

45、ariseontheplantfloor.Interpersonalskillsrefertotheabilitytolead,motivate,andcommunicatewithpeopletoaccomplishcertainobjectives.Interpersonalskillsarealsoimportantduringinteractionswithsupervisorsandpeopleoutsidetheworkunitsuchasvendors,customers,andthepublic.Theseskillsareimportantatalllevelsintheor

46、ganization.Acurrentadaptationofthisskillistheculturalawarenessnecessarytofunctionintodaywsorkplace,withitsethnicallydiversifiedlaborforce.Copceptualskillsrefertotheabilityunderstandandcordingthefullrangeoforganizationalobjectiveandactives.Thisabilitytoanalyzetheentireorganizationisparticularlyimport

47、anttotopmanagement.Itisanecessaryingredientinthedevelopmentofstrategicplanfortheorganization.管理信息系統(tǒng)我們對管理信息系統(tǒng)提出以下定義，即一種為企業(yè)決策提供信息的集成用戶/計算機系統(tǒng)。這一定義包括如下四個關(guān)鍵要素：用戶/計算機集成系統(tǒng)，提供信息，幫助決策、在企業(yè)內(nèi)部。管理信息系統(tǒng)運用計算機硬件和軟件、操作說明、分析模型和數(shù)據(jù)庫。正如產(chǎn)品的生產(chǎn)須有材料的邏輯流向一樣，管理信息系統(tǒng)也有信息的邏輯流向。在制造業(yè)中，原料經(jīng)歷一個過程，轉(zhuǎn)變成有用的產(chǎn)品。同理，在信息系統(tǒng)中，給系統(tǒng)提供數(shù)據(jù)（輸入），對數(shù)據(jù)進行加工

48、（處理），然后才能將它轉(zhuǎn)化為信息（輸出）。管理信息系統(tǒng)可最簡單地描述為一個輸入處理輸出的三步模型（IPO）參見圖10.1）。由于該模型能用來說明所有管理信息系統(tǒng)，故理解它十分重要。請注意：在此圖中，管理信息系統(tǒng)通過技術(shù)處理（收集、編碼、存儲、處理、解碼和報告）將企業(yè)所獲數(shù)據(jù)轉(zhuǎn)化可用信息。圖10.1管理信息系統(tǒng)的輸入處理輸出模型通過討論其一般功能和主要要素，我們可進一步加強對管理信息系統(tǒng)的理解。這些信息管理系統(tǒng)存在與大多書公有或私有企業(yè)中，主要目的是協(xié)助管理層提高收益、降低成本和管理資產(chǎn)。所以，管理信息系統(tǒng)的最終目的是改善企業(yè)業(yè)績，而不是數(shù)據(jù)儲存、生成報告甚至是“在恰當(dāng)時間給正確的人提供準(zhǔn)確的信

49、息”。信息管理系統(tǒng)可通過幫助提高管理決策質(zhì)量來最有效地改善企業(yè)業(yè)績。交易處理（TP）、報告系統(tǒng)（RS和決策（DSS為管理信息系統(tǒng)的幾個主要要素。對企業(yè)而言，交易處理的主要作用是收集、儲存和加工數(shù)據(jù)，這樣就能對企業(yè)內(nèi)部的交易進行描述，從而對企業(yè)的程序性活動加以支持。具體說來，交易處理系統(tǒng)可視為以計算機為工具獲取交易從而使交易活動得以繼續(xù)進行的一個系統(tǒng)。交易處理系統(tǒng)的信息輸出包括儲存的交易描述、企業(yè)實現(xiàn)主要目的所需的文件（發(fā)票、生產(chǎn)通知單、郵寄單、支付薪金的支票、工作通知單等等）以及（用于核實或提供參考用的）一段時間內(nèi)進行的交易清單。報告系統(tǒng)和決策支持系統(tǒng)常被混淆，所以常導(dǎo)致誤解。然而，它們其實各

50、有明晰的方向。其區(qū)別表現(xiàn)在它們各自對企業(yè)收益的影響以及它們與經(jīng)理的相關(guān)性。報告系統(tǒng)依據(jù)熟知的政策、程序和規(guī)則提出標(biāo)準(zhǔn)的報告，而決策支持系統(tǒng)卻是為管理部門就新的、尚未成形的決策提供信息。如圖10.2所示，信息系統(tǒng)的各個層面也可用金字塔式的圖形來說明縱側(cè)面體現(xiàn)的是管理的幾個層面，包括基層、中層和高層；橫側(cè)面代表企業(yè)的幾個主要功能區(qū)。如市場、生產(chǎn)和財務(wù)；其縱深層面指為管理活動提供支持的主要管理信息系統(tǒng)，即結(jié)構(gòu)化的必要的報告系統(tǒng)和決策支持系統(tǒng)。而這些如圖所示，各個管理層和所有功能區(qū)都要用到（建立交易處理系統(tǒng)基礎(chǔ)上的）報告系統(tǒng)和決策支持系統(tǒng)。所以正是由交易處理系統(tǒng)、報告系統(tǒng)及決策支持系統(tǒng)組成的這一管理信

51、息系統(tǒng)將管理各層面和功能區(qū)整合在一起。為進一步演示這些子系統(tǒng)是怎樣整合在一起的，下表重現(xiàn)了管理信息系統(tǒng)的定義。它清楚地表明了管理信息系統(tǒng)各組成部分與定義框架中各要素的關(guān)系。表10.1信息管理系統(tǒng)定義子系統(tǒng)管理信息系統(tǒng)是.用戶/計算機集成系統(tǒng).計算機，信息交流，模型，人.提供信息系統(tǒng)輸出.幫助決策管理信息系統(tǒng)，決策支持系統(tǒng).企業(yè)內(nèi)部信息系統(tǒng)框架系統(tǒng)使用.計算機硬件和軟件計算機系統(tǒng).操作說明書，手冊，人.分析模型運籌學(xué).數(shù)據(jù)庫.計算機，信息交流，人，模型開發(fā)一項行政人員，管理人員和專業(yè)人員報酬方案在許多方面類似于開發(fā)任一其他類型雇員的報酬方案兩種報酬方案的基本目的相同，因為都是吸引優(yōu)秀雇員并使他們

52、保持對企業(yè)的奉獻精神此外,評價職位的基本方法如職位歸類，排序或要素計點法，如同適用于生產(chǎn)性和文員性職位一樣，也適用于管理職位和專業(yè)職位但對于管理職務(wù)和專業(yè)職務(wù)評價只是部分地回答了如何為這些雇員付酬這些職務(wù)不同于生產(chǎn)性和文員性職務(wù)，它們更傾向于強調(diào)像判斷問題，解決問題的能力這樣的非量化因素企業(yè)傾向于根據(jù)管理人員和專業(yè)技術(shù)人員的能力，即依據(jù)他們的績效和能力而不是在諸如工作環(huán)境這樣的靜態(tài)的職務(wù)要求的基礎(chǔ)上來確定起薪水.因此，為管理人員和專業(yè)人員制定報酬計劃相對比較復(fù)雜，但職務(wù)評價仍很重要，它通常在決定非薪水報酬，如紅利，獎金和福利等方面起輔助作用高級管理人員的報酬：在管理人員的報酬方案中有五個要素：

53、薪金,福利,短期獎金,長期獎金和特別津貼付給管理人員的薪水通常根據(jù)個人工作對組織的價值和個人履行職責(zé)的表現(xiàn)來確定.與其他職位一樣,個人工作的價值總是通過工作分析和薪水調(diào)查以及相應(yīng)的薪金水平微調(diào)來確定.薪水是管理人員報酬的基礎(chǔ):其他四個要素都是以它為基礎(chǔ)的.福利,獎金及特別津貼一般都按管理人員的基本收入的一定比例來支付.由于在高級管理人員報酬決定因素問題上人們爭論不休,因此,在高級管理人員報酬是否高問題上也存在爭論.對于等級較底的管理人（如一線主管）,則不存在這樣的爭論.基層主管平均薪水通常比其下屬工人的最高工資搞出10%-25%許.多雇員甚至為基層主管的規(guī)定加班時間支付報酬,盡管公平勞動標(biāo)準(zhǔn)法

54、并不要求他們這樣做.只要在高層管理人員中才存在報酬是否過高的問題.傳統(tǒng)的觀點是高層管理人的薪水水平與企業(yè)達(dá)到的規(guī)模緊密聯(lián)系.但兩位專家通過研究關(guān)于美國148位報酬最高的管理人員的觀點得出結(jié)論:”高層管理人員的職責(zé)高低（用總資產(chǎn),總銷售額,公司股份總數(shù),股份總價值和公司利潤總額來衡量）并不是決定高層管理人員報酬水平的重要因素.”相反,這些專家說,高層管理人員的工資主要由他們所工作的行業(yè)和公司的權(quán)利機構(gòu)來決定的.因為作為企業(yè)懂事會成員的高級管理人員能在很大程度上影響他們的收入高低.但相反的證據(jù)也存在.如在一研究中,調(diào)查人員發(fā)現(xiàn),對129家公司總裁現(xiàn)金收入總額的統(tǒng)計分析表明他們由于職責(zé)和績效而得到報

55、酬收入.這位調(diào)查人員發(fā)現(xiàn)四個影響報酬的因素-公司規(guī)模,盈效率,雇員數(shù)量和經(jīng)驗-解釋了83%的工資差異.因此看來在制造企業(yè)中高級管理人員的現(xiàn)金收入總額是按理性的,可接受懂得和持久的原則來指定的.在任何情況下,股東能動作用正與股東代表大會的改革及其他改革措施緊密結(jié)合,加強公司對高級管理人員付酬的限制.例如,1992年,證券和交易委員會表決贊成有關(guān)管理人員報酬公開的最終準(zhǔn)則.如果主要管理人員的報酬（薪水和紅利）超出100,000美元,他們和其他管理人員的收入就得公布于眾.對于銀行家,1991奶奶來年聯(lián)邦存款保險法中禁止過高報酬.由此產(chǎn)生達(dá)到的懂得結(jié)果是懂事會審查和決定管理人員的報酬時必須負(fù)責(zé).一位專家說,這包括確定對管理人員職務(wù)的關(guān)鍵績效要求,評估企業(yè)目前的報酬適宜性,進行績效報酬的調(diào)查以及檢查股東是否接受懂事會提出的付酬建議.如今普遍趨向于減底管理人員基本薪金的相對