从委托代理理论看责任中心的业绩考核

Performance Evaluation of Responsibility Center from the View of Principal-Agent Theory

从委托代理理论的观点来看 ,采用传统的可控原则来对责任中心的业绩进行考核不能实现最优风险分担 ,不利于企业整体利益的最大化 。

From the view of principal-agent theory, this paper demonstrates that whether information is symmetrical or not,performance evaluation of responsibility center based on traditional controllable principle could not achieve optimal risk-sharing. It is adverse to the maximization of enterprise's unitary benefits.The influence of uncertainty must be considered when evaluating performances.