相对绩效评价认为:代理人的薪酬应当建立在企业绩效与市场或行业平均业绩之间差异的基础之上,这样可以滤掉市场或行业内代理人不可控因素的影响,从而使代理人的激励更加可靠。结合我国正在进行的年薪制改革,我们对相对绩效评价的具体实施方法及应注意的问题作一些简要的讨论。 The relative performance evaluation thinks that the salary of the agent should be based on the difference between the enterprise performance and the average performance of the market or the industry so as to filter out the influence of the uncontrollable factors of the agent in the market or the industry so that the incentive of the agent More reliable. Combined with the ongoing annual salary reform in our country, we make some brief discussions about the specific implementation methods of the relative performance evaluation and the issues that should be noticed.