摘要
The advent of modern management system separated business owners and managers, resulting that many business owners no longer involve in the operation and management, but employ a specialized management staff to undertake responsibilities of decision-making and business operations. Under the conditions of separation of ownership, the pay given to managers should be linked with their performance. Therefore, it is extremely important to establish a scientific and effective performance evaluation system for managers. Many companies began to try to establish short-term and long-term incentive plan for managers. The purpose is to through the introduction of a new payroll system promote the behavior of managers remaining consistent with corporate benefits. But the real realization of the plan relies on running of performance evaluation system. Only scientific and fair assessment of manager performance can we implement various salary system on only reliable basis, which is the key importance for the manager performance evaluation.
