源于资本逐利的本性和市场竞争的压力,企业要不断扩大生产规模、拓展经营领域,这必然造成管理过程的日趋复杂。鉴于所有者和经营者目标不同以及信息不对称现象的客观存在,可能引发经营者不按照所有者的期望经营企业的败德行为。为了避免或减少这一现象,要建立科学、合理的激励机制,必须对企业的经营业绩充分了解并做出正确评价。因此,建立科学的业绩评价体系具有重大的理论和现实意义。 From the nature of capital-for-profit and the pressure of market competition, enterprises must constantly expand their production scale and expand their business areas, which inevitably leads to an increasingly complicated management process. In view of the objective of different owners and managers and the objective existence of asymmetric information, it may lead to the failure of managers to run the business in accordance with the owner’s expectations. In order to avoid or reduce this phenomenon, we must establish a scientific and reasonable incentive mechanism, we must fully understand the business performance of enterprises and make a correct assessment. Therefore, to establish a scientific performance evaluation system has great theoretical and practical significance.