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本文认为，股份公司应建立一套行之有效的内部监督激励机制，以确保控制＂代理风险＂、降低＂代理成本＂目标的实现。而建立这套机制必须遵循三个原则：一是监督与激励二者必须相互结合、互为补充；二是必须以物质的监督激励为主；三是必须考虑到文化、心理、风俗习惯的作用。股份公司内部监督激励机制实际上是由股东对董事会的监督激励与董事会对公司经理人员的监督激励这两方面构成的。激励中的股东行为作用主要体现在激励的方法之中。
This article believes that the stock company should establish a set of effective internal supervision and incentive mechanisms to ensure the control of “agent risk” and reduce the realization of the “agency cost” target. The establishment of this mechanism must follow three principles: First, supervision and incentives must be combined with each other and complement each other; second, there must be material supervision and incentive; third, the role of culture, psychology, and customs must be taken into account. . The internal supervision and incentive mechanism of a stock company actually consists of two aspects: shareholders’ supervision and incentive to the board of directors and the board of directors’ supervision and encouragement to the company’s managers. The role of shareholder behavior in the incentive is mainly reflected in the incentive method.