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为了缓解由客观业绩评价指标导致的激励扭曲,企业设计的激励合约通常包含主观业绩评价的内容。主观业绩评价的核心特征是上级对下级的业绩评价结果不能为第三方甚至下级所证实。本文在对主观业绩评价进行概念界定的基础上,从决定因素和后果两个方面对主观业绩评价的经验研究进行了评介,最后对相关研究的未来发展提出了三点建议。
In order to mitigate the incentive distortions caused by objective performance measures, the incentive contract designed by the enterprise usually contains the content of the subjective performance evaluation. The core characteristic of the subjective performance evaluation is that the performance evaluation result of the superior to the subordinate can not be confirmed by the third party or even the subordinate. Based on the conceptual definition of subjective performance evaluation, this paper reviews the empirical study of subjective performance evaluation from two aspects: determinant and consequence, and finally puts forward three suggestions for the future development of the related research.