不对称信息条件下的绩效评估问题

Valuing the Achievement Under the Condition of Asymmetric Information

绩效评估工作目前已经在我国的行政、事业、企业等各个行业广泛展开,绩效评估的结果已经作为衡量各单位效率高低的基本工具。现行的各类绩效评估体系均是以DEA方法为核心、以信息充分为前提的。但实践表明,目前的绩效评估指标体系并不能完全反映某具体单位的真实效率,根本原因在于评估方和被评估方之间的不对称信息。本文在以博弈论方法系统分析不对称信息在绩效评估作用机理的基础上,提出了一些可供探讨的减少不对称信息负面影响的措施,以期使绩效评估的指标体系的设计更加合理、评估结果更加真实可靠。

Achievement valuing is widely used in many government departments and enterprises,and its results is becoming a kind of index to judge which one of those government departments or enterprises to be the better one.Nearly every current method of achievement valuing has a core of DEA and a presupposition of perfect information.According to the facts,these methods can not value the real achievement of many government departments or enterprises,whose reason is the asymmetric information between principal and agent.In this paper,the mechanism how asymmetric information affects the achievement valuing is analyzed by using the methods of game theory,and some measures which can cut down negative affects brought by asymmetric information are suggested to make the index system more reasonable,and the results of achievement valuing more reliable.