公平关切影响银行激励决策吗？——基于线上农产品供应链金融的分析

徐 鹏1; 王 琦1; 刘轶群2

公平关切影响银行激励决策吗？——基于线上农产品供应链金融的分析

引用本文：徐鹏1，王琦1，刘轶群2.公平关切影响银行激励决策吗？——基于线上农产品供应链金融的分析[J].财经理论与实践,2022,(1):9-16

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作者	单位
徐鹏1，王琦1，刘轶群2	（1.西南政法大学商学院，重庆 401120；2.重庆理工大学会计学院，重庆 400050）

中文摘要:以农产品电子订单质押融资为例，运用委托代理理论，分析线上农产品供应链金融业务中公平关切在银行与B2B平台间的激励契约设计中的效应问题。研究发现：公平关切能够提高B2B平台努力水平；银行激励及收益随着公平关切系数增加呈现先增加后减少的变化特征。鉴于此，银行设计激励契约时应关注B2B平台公平关切因素以提高激励效应。

中文关键词:线上农产品供应链金融 B2B平台激励契约

Does Reciprocal Preference Affect Incentive Contract Based on Online Agricultural Supply Chain

Abstract:Taking the electronic order financing of agricultural products as an example, using the principal-agent theory, this paper analyzes the effect of fairness concerns in the incentive contract design between banks and B2B platforms in the online agricultural product supply chain financial business. The study found that fairness concerns can improve the effort level of B2B platform; with the increase of fairness concern coefficient, bank’s incentive and income show the change characteristics of first increasing and then decreasing. In view of this, banks should pay attention to the fairness concerns of B2B platform when designing incentive contracts in order to improve the incentive effect.

keywords:online agricultural product supply chain finance B2B platform incentive contract

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