相对业绩评价研究评介——基于经济学和行为科学整合的分析框架

Review of Relative Performance Evaluation——Integrated Analysis Framework Based on Economics and Behavioral Sciences

相对业绩评价的出现既有经济学的解释,也有行为科学的根源,同时考虑经济和行为因素将增加研究的内部有效性。为此文章在前人研究基础上,融合经济学的委托代理理论和行为科学,构建了相对业绩评价研究分析框架,进而对相对业绩评价系统特征、影响因素及后果三个方面的研究进行了综述,以期对这一领域(或更大范围的管理控制系统)的研究和实践有所裨益。

The emergence of relative performance evaluation not only has economics interpretation, but also has behavioral sciences source, taking into account the economics and behavioral factors will increase internal validity of the research. Therefore, this paper draws upon prior studies and integrates principal-agent theory and behavioral sciences, constructs an analytical framework for the relative performance evaluation research. Based on this framework, this paper reviews the relative performance evaluation system characteristics, influencing factors and consequences, aiming to contribute to research and practice in this field, or in the field of management control system.