“hu理论”的拓展研究本科毕业论文设计.doc

“HU 理 论” 的 拓 展 研 究 【摘 要】委托—代理问题的核心是基数的确定。委托代理问题凡涉及量化指标，如利润额，销售额等，必定存在一个基数确定问题。但是如何确定基数？这是一个世界性的难题。正确地确定基数之所以困难是因为委托人和代理人之间存在这信息不对称问题。与代理人相比，委托人明显地缺乏信息。因此，委托人与代理人进行信息不对称博弈时应采取何种对策，是迫切需要解决的问题。胡祖光教授通过研究提出的“联合确定基数法”，即“HU理论”是解决该问题的有效方法。在许多企业的实际运用中都较好地解决了基数确定的难题。本论文是在“HU理论”研究成果的基础上进行的拓展研究。本文首先对原系统的性质进行了分析，在此基础上构建了一个基数确定的新系统。新系统除了保有“HU理论”激励代理人“跳起来摘苹果”的优良性质，更重要的是设置了多报激励机制，引导代理人在对未来实际完成数不明确的情况下，大胆地报一个较高的自报数，并努力完成之。从而改变了在原系统中，代理人自报数过于保守的情况。接下来对原系统增设多报奖励系数后的性质进行分析，并对其参数关系进行了补充，确保了其激励代理人多报功能的的实现。然后将新系统同原系统进行比较，分析各自的优缺点及适用情况。 关键词：代理人；委托人；自报数；实际完成数；净收益 DEVELOPMENT AND EXTENSION OF HU THEORY Abstract：The core of the problem of agency is how to determine the basis. There must be a problem of basis-determining in the problem of agency when it comes to the quantified targets, such as profit, sale volume ,etc. But how to determine the basis has been a difficult question which baffles the people all over the world. The reason that it is hard to determine the basis accurately is the information asymmetry between the principal and the agent. In contrast to the agent, the principal has less information obviously. So it is urgent to find how to solve the problem of what kind of countermeasure the principal should choose in the contrast game of the information asymmetry with the agent . “The Theory of Assessing Basis Determination”, ie “HU Theory” raised by Professor Hu Zuguang is just a good way to solve this problem, which has been applied in many enterprises and solved the problem of determing the basis successfully. This treatise is the research on the development and extension of HU Theory. Firstly on the base of the original system ,this treatise construsts a new system to determining the basis .The new system can guild the agent to report a bigger self-offered and exert himself to accomplish it when he doesn’t make clear the future profit through the incentive mechanism of reporting more ,in addition to making the agent ”jump to pick apple” .And then the treatise analyses the charact