在本文中，我們分析了目前頗受重視的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其獲利能力之優點。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模式並不能像部門利潤獲致的難尋程度‧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模式的優點一誠實申報，另一方面則改造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 divi-sion's profit. This sharing proportion does not vary with the degree of difficulties of the achievement of the division profit. To induce the opti-mal effort level, we develop a non-linear sharing rule. This non-linear sharing rule, on the one hand, preserves the true-telling property of the Weitzman model, one the other hand, corrests the drawbacks. Under the non-liner sharing rule, the sharing ratio varies with the degree of difficult-ties of the achievement of the profit. Therefore, it induces the optimal level of effort from the workers.