企业业绩评价方法选定的理论思考

Theoretic Thinking on the Selection of Evaluation Methods of Enterprise Achievements

目前评价企业业绩的三种主要评价方法有其合理性也存在缺陷。通过运用代理理论对这些缺陷产生的根源进行剖析 ,可得出结论 :这三种方法产生缺陷的根源无法排除 ,因此其缺陷也无法克服 ;

there are rationalities as well as shortcomings in the three evaluation methods that are used for assessing enterprise achievements. Analyzing the shortcomings of the methods with modern principal agent theory, we could make the following conclusion: the shortcomings of the evaluation methods cannot be eliminated because the causes of the shortcomings cannot be removed. The selection of the evaluation methods of enterprises is the game result between the principal and the agent.