中央企业主观业绩评价的影响因素研究——基于The Accounting Review两篇论文的述评

Review on the influential factors of central soes subjective performance evaluation:two literatures in"The accounting review"

为了缓解由客观业绩评价导致的激励扭曲,我国国资委在对中央企业的评价中实施主观业绩评价方法。本文基于委托代理理论、组织心理学理论的分析框架,从理论与经验研究两方面,对Du et al.在The Accounting Review发表的两篇中央企业主观业绩评价影响因素的论文进行梳理与评价,最后针对我国中央企业业绩评价的现状对企业和管理会计研究提出思考。

Based on the analysis framework of principal-agent theory and organizational psychology theory,this paper reviews 2 literatures from both theoretical and empirical perspectives on the SPE of central SOEs,which published by Du et al.in"The Accounting Review".Finally,according to the current situation of performance evaluation of central SOEs in China,this paper tries to provide some implications for the SOEs and management accounting research in China.