基于激励相容的企业绩效管理模式设计

Design of Performance Management Mode based on Incentive Compatibility

激励性绩效模式是企业有效实施绩效管理和全面提升绩效水平的关键。针对我国企业绩效管理体系普遍缺乏激励性的问题,基于激励相容理论,设计了一种绩效管理模式。首先,构建了企业员工的绩效参与约束条件与激励相容条件。其次,根据企业与员工之间不同的信息披露情况,分别建立了信息对称条件下的激励相容绩效模型和信息不对称条件下的激励相容绩效模型。在此基础上,明确了企业绩效管理模式的实现路径。最后,通过企业实例验证了信息不对称条件下的企业激励相容绩效管理模式新颖、有效且合理,能够同时实现员工激励最大化和企业收益最大化。

Performance incentive mode is the key to implement the effectively performance management and enhance the whole performance level of the enterprise.According to the problem of lacking inventiveness in the enterprise＇s performance management system,a performance management mode is put forward based on incentive compatibility theory.First,the individual rationality condition and incentive compatibility condition are founded.Then,according to the different information disclosure situation between the enterprise and the staff,performance incentive models are established in the information symmetry and asymmetry condition respectively.On this basis,the construction way of performance management mode in the enterprise is made clear.At last,a practical example is introduced to testify the effectiveness of this design.This mode can simultaneously maximize the employee motivation and the enterprise income.