摘要
业绩评价是对经营者进行有效激励和约束的基础。本文在分析了传统业绩评价指标体系的缺陷后,通过对"经营者真实业绩率"评价指标和相配套的报酬计划的设计以及评价参照系的选择,重建了一套经营者业绩评价体系,试图以此来缓解股东和经营者之间由于两权分离而产生的矛盾。
Performance evaluation for managers is the basis of effective motivation and control.By analyzing the weakness of traditional evaluation index system,designing managers' ratio of actual income and remuneration plan as well as selecting evaluation benchmarking,this paper has rebuilt a performance evaluation system for managers in order to alleviate the contradiction and tension between shareholders and managers that are caused by separa-tion of their rights.
出处
《中国软科学》
CSSCI
北大核心
2003年第8期56-60,共5页
China Soft Science
