在本文中，我們分析了目前頗受重視Weitzman誘因模式的特性。我們發現，雖然，Weitzman誘因模式具有促使部門員工誠實地申報期獲利能力之優點。但是，以事前 ( Ex Ante ) 的觀點而言，Weitzman誘因模式僅是一個線性分享的獎金模式。( 員工的獎金為部門利潤的一個固定比例。) 因為，Weitzman模式並不能依部門利潤獲致的難易程度，而相對地給予不同的獎勵。所以無法最適地激勵員工的努力。針對Weitzman誘因模式的缺失，本文進而發展了一套更具彈性的獎金制度。一方面保留了Weitzman模式的優點─誠實申報，另一方面則改進Weitzman模式的缺點。使員工所領獎金的額度和利潤創造的難易程度相聯結，以期使員工能發揮最大的努力，以爭取更多的獎金，並為公司創造利潤。

In this paper, we analyze the much discussed incentive scheme-Weitzman model. We find that although the Weitzman model induces the workers' truth-telling behavior, it can not excite the optimal effort level from the workers. It can be shown that, ex ante, Weitzman model is a linear-sharing rule; the workers' bonus is a fixed proportion of the division's profit. This sharing proportion does not vary with the degree of difficulties of the achievement of the division profit. To induce the optimal effort level, we develop a non-linear sharing rule. This non-linear sharing rule, on the one hand, preserves the truth-telling property of the Weitzman model, on the other hand, corrects the drawbacks. Under the non-liner sharing rule, the sharing ratio varies with the degree of difficulties of the achievement of the profit. Therefore, it induces the optimal level of effort from the workers.

Weitzman誘因模式; 獎金制度

scheme-Weitzman model; sharing rule