基于代理成本的存在,所有者根据相应的有效指标对管理者的经营状况进行业绩评价,以此针对管理者的行为设计一套有效的激励机制,其核心是协调股东和经理之间的利益,以最大可能减少代理成本,实现股东利益的最大化,最终达到企业的所有者和管理者利益的双赢。 Based on the existence of agency cost, the owner evaluates the manager’s performance according to the corresponding effective indicators, so as to design an effective incentive mechanism for the manager’s behavior, the core of which is to coordinate the interests between the shareholders and the manager, To the maximum possible reduction of agency costs and maximize the interests of shareholders, and ultimately achieve the interests of business owners and managers a win-win situation.