从员工激励的一般模型入手,结合信息不对称理论,构建了基于相对业绩的员工激励模型,并分析了其对最优激励契约的影响。理论上,纳入员工相对业绩机制可以有效缓解信息不对称下的道德风险,降低企业的代理成本。 Starting from the general model of employee motivation and combining with information asymmetry theory, the employee motivation model based on relative performance is constructed and its impact on the optimal incentive contract is analyzed. In theory, the inclusion of employee relative performance mechanism can effectively alleviate the moral hazard under the asymmetric information and reduce the agency cost of the enterprise.