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企业绩效评价,是指为了实现企业的战略目标,运用特定的指标和标准,采用科学的方法,对企业经营过程及其结果进行的价值判断。绩效评价不仅是委托人对代理人实施目标激励的有效方法,也是委托人决定代理人激励强度的主要依据,影响公司价值取向和企业文化建设。上市公司的经营业绩不仅为股东所关注,而且也成为债权人、政府管理部门、证券分析人士乃至公司员工关心的主要问题。业绩评价标准的选择直接影响到激励
Enterprise performance evaluation refers to the use of specific indicators and standards, the scientific method, the value judgment of the business process and its results in order to achieve the strategic objectives of the enterprise. Performance evaluation is not only an effective method for the principal to carry out the target incentive to the agent, but also the principal basis for the principal to determine the incentive intensity of the agent, which affects the value orientation and corporate culture of the company. The operating performance of listed companies is not only the concern of shareholders, but also become the main concern of creditors, government agencies, securities analysts and even employees. Performance evaluation criteria directly affect the choice of incentive