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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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【Co-citations】
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
2 Hu Yan & Wang Hui (School of Accounting, Beijing Technology and Business University, Beijing 100037);Research on EVA-oriented Index System and its Application for Performance Evaluation of Top Managers in Chinese State-owned Enterprises——An Analysis on Performance of Top Managers in 17 Listed Companies of Chinese Traditional Medicines[J];Journal of Beijing Technology and Business University(Social Science);2006-05
3 Shi Meilan (China National School of Administration,Beijing 100089);The Combination of Functions of Trade Union and Party Organization in Enterprise——Exploring a New Model of Reform[J];Journal of Beijing Technology and Business University(Social Science);2006-05
4 HAN Dong-ping, YIN Yue-li (Harbin Institute of Technology, Harbin 150076, China);On Choosing Manager Performance Evaluation Standards[J];Commercial Research;2004-13
5 LUO Rui sheng (Adult Education College,Changchun University,Changchun?130022,China);Quality evaluation model of net corporation[J];Journal of Changchun University;2002-01
6 ZHANG Chun(School of Accounting,Shanghai University of Finance and Economics,Shanghai 200433,China);The Value Drivers of Corporation Performance and the Key Performance Indicators——Based on Probe into the Employee-Stimulating Mechanism ofEconomic Value Added[J];The Study of Finance and Economics;2003-08
7 Liao Xiaofei Feng Junwen (Nanjing University of Science and Technology, Nanjing, jiangsu 210094);Executive Stock Option and Distorted Accounting Information[J];Journal of Communication of Finance and Accounting;2005-09
8 Wei Jihua Zong Gang (School of Economics and Management, Beijing University of Technology, Beijing 100022);The Analysis of General Research Related to Business Performance Evaluation[J];Communication of Finance and Accounting(Academy Version);2007-01
9 Wang Juan (JiLin Teacher's Institute of Engineering and Technology,Changchun,Jilin 130052);EVA Performance Evaluation and Design for Stock Option Inspiration Model[J];Communication of Finance and Accounting(Academy Version);2007-03
10 Li Zhigang Xu liping (Changsha University, Changsha , Hunan 410003; Hunan University,Changsha, Hunan 410079);A Study of Activity-based-budget’s Effect on the Inside Contract Improvement of Enterprise[J];Communication of Finance and Accounting(Academy);2008-11
China Proceedings of conference Full-text Database 3 Hits
1 ;基于可持续发展的企业业绩评价的探讨[A];[C];2008
2 GONG Huazhang;A Practice of Comprehensive Budget Management in the China National Petroleum Corporation[A];[C];2005
3 ZHANG Cai-qing ZENG Yong-xin Department of Economic and Management,North China Electric Power University,Baoding 071003,China.;Index system of strategic performance evaluating based on supply chain management[A];[C];2004
【Co-references】
Chinese Journal Full-text Database 10 Hits
1 GAO Tian-hong;The Method of Enterprises' Value Assessment and its Application[J];Journal of Anhui Business College of Vocational Technology;2003-02
2 WEN Dong-mao (Graduate School of Education, Peking University, Beijing 100871, China);Public-benefits and Profitability: Do They Conflict in Minban Education?[J];Peking University Education Review;2004-01
3 HU Jun-di, XIONG Wei;A Comparative Study of EVA & ROI in Financial Evaluation[J];Commercial Research;2003-05
4 ZHANG Guo-sheng,ZHAO Jian-yong(Accounting school of Shanghai University of Finance and Economics, Shanghai 200433,China);The Government and Nonprofit Organization Accounting's Environment, Characteristics and Budgetary Accounting Reform[J];Collected Essays on Finance and Economics;2005-01
5 ZHAO Jianyong (Research Institute of Accounting and Finance, Shanghai University of Finance and Economics,Shanghai,China 200433);On Budget Accounting System in China[J];The Study of Finance and Economics;2001-06
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7 LIU Hong xia, HAN Yuan (School of Accounting, Central University of Finance and Economics, Beeijin, 100081, China);Rational Analysis on the Presage of Financial Early Warning of Cash Flow[J];The Theory and Practice of Finance and Economics;2004-04
8 ZHANG Biao,ZHANG Shi-jian (College of Accounting, Hunan University, Hunan Changsha 410079,China);Sustainable Development and Reform of NPOs' Accounting[J];The Theory and Practice of Finance and Economics;2004-05
9 PING Xinqiao BAI Jie (China Center for Economic Research,Beijing University,100871);Fiscal Decentralization and Local Public Good Provision in China[J];Finance & Trade Economics;2006-02
10 YAN DA-wu&ZHAO Xi-pu(Accounting Dept.of Business School of the People's University of China,Beijing100872,China);Thinking on the Combination of Accounting Principles for Enterprises and Non-profit Organization[J];Contemporary Finance & Economics;2003-03
【Secondary Citations】
Chinese Journal Full-text Database 1 Hits
1 BAI Wei-qiu;Improvement of Performance Measurement System Evaluation of Operating Performance[J];Journal of Central University of Finance & Economics;2001-02
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