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《Commercial Research》 2004-03
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Performance Evaluation Incentive Mechanism and Accounting Information

XIONG Jian, LUO Chen-yan (Accounting Department, Jinan University, Guangzhou, 510632, China)  
Performance evaluation is not only the basic link of incentive mechanism, but also involves the problem of information basis such as accounting information. This article analyses the relationship between performace evaluation, incentive mechanism and accounting unformation, using principal-agent theory and bounded rationality theory. We arrive at the following conclusisons: to establish a feasible and effective performance evaluation system, it must eliminate disturbing factors as much as much as possible, match the strategy of the firm, combine with performance management and reinforce the assess of procedure rationality.
【Fund】: 国家自然科学基金项目的阶段成果 ;;项目编号 :70 2 72 0 5 1。
【CateGory Index】: F275
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Chinese Journal Full-text Database 10 Hits
1 GONG Chao~1,WEI Li-jiang~2(1.Tongling Yaxing Coking Corporation,Tongling 244026;2.School of Management,AHUT,Ma’anshan 243002,Anhui,China);The Effective Construction of Performance Management System[J];Journal of Anhui University of Technology(Sociel Sciences);2005-04
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1 ;基于可持续发展的企业业绩评价的探讨[A];[C];2008
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