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公司治理属于现代企业制度中最为重要的架构,而激励机制是现代公司治理的核心内容,业绩评价则是激励机制的基础和前提。公司治理也只有在科学有效的激励机制与具体的业绩评价操作下,才真正能够形成高效的制衡机制。股东利益至上模式公司治理的工作重心就是调整股东和经营者之间的关系,公司治理的目标就是实现股东财富的最大化;在共同治理的模式下,企业要充分发挥利益相关者的重要作用,真正实现利益相关者的价值最大化治理目标。公司治理模式的国际发展趋势是共同治理。要实现科学的公司共同治理,需要明确激励主体,并科学设定报酬契约,从而对利益进行有效协调。共同治理模式必然要求从更加广泛的角度去进行绩效考核,在评价指标体系中,既要求包括针对股东利益的企业财务业绩等各类经济指标,还应包括针对其它的利益相关者的经济社会责任指标等。
Corporate governance belongs to the most important structure in the modern enterprise system. Incentive mechanism is the core of modern corporate governance. Performance evaluation is the foundation and premise of incentive mechanism. Only under the scientific and effective incentive mechanism and concrete performance evaluation, corporate governance can really form an efficient mechanism of checks and balances. The first priority of shareholder interest is to adjust the relationship between shareholders and managers. The goal of corporate governance is to maximize the wealth of shareholders. Under the common governance model, enterprises should give full play to the important role of stakeholders, Realize the value of stakeholders to maximize governance goals. The international development trend of corporate governance model is common governance. In order to realize the common governance of science companies, it is necessary to define the main motivation of the incentive and to set the contract of remuneration scientifically so that the interests can be effectively coordinated. The common governance model will inevitably require performance appraisal from a broader perspective. In the evaluation index system, it not only includes various economic indicators including corporate financial performance for the interests of shareholders, but also includes the economic and social responsibilities for other stakeholders Indicators and so on.