通过构建一个序贯流程模型来分析和解决部门之间的责任安排、绩效考核和报酬问题。第一阶段代理人的工作质量影响第二阶段代理人的努力,对代理人的责任安排和激励报酬契约应该包含这些信息。本文的分析表明绩效考核的有效性不仅取决于其一致性和准确性,而且取决于其对组织设计优化的影响。 Through the construction of a sequential process model to analyze and resolve the departmental responsibility arrangements, performance appraisal and compensation issues. The quality of work done by the first stage agents affects the efforts of the second stage agents, which should be included in the liability arrangements and incentive compensation contracts of the agents. The analysis of this paper shows that the effectiveness of performance appraisal depends not only on its consistency and accuracy, but also on its impact on organizational design optimization.