业绩评价、激励机制与会计信息

Performance Evaluation Incentive Mechanism and Accounting Information

业绩评价不仅是激励机制的基础环节 ,而且还涉及到会计信息等信息基础问题。运用委托———代理理论、有限理性理论等对业绩评价与激励机制、会计信息之间的关系进行探讨得出 :建立切实可行有效的业绩评价体系必须尽可能排除干扰因素的影响、与企业战略相匹配、与业绩管理相结合、加强对“程序理性”的考核等结论。

Performance evaluation is not only the basic link of incentive mechanism, but also involves the problem of information basis such as accounting information. This article analyses the relationship between performace evaluation, incentive mechanism and accounting unformation, using principal-agent theory and bounded rationality theory. We arrive at the following conclusisons: to establish a feasible and effective performance evaluation system, it must eliminate disturbing factors as much as much as possible, match the strategy of the firm, combine with performance management and reinforce the assess of procedure rationality.