传统的企业业绩评价体系是以会计报表中的净利润为基础,企业经营者激励机制也是基于这一系列利润指标而设计的,这些指标有时会被经营管理者所操纵而导致会计失真。如何建立一个有效的企业经营者激励 The traditional enterprise performance evaluation system is based on the net profit in the accounting statements. The incentive mechanism of the enterprise manager is also designed based on this series of profit indicators. These indicators are sometimes manipulated by managers and result in accounting distortion. How to establish an effective incentive for business managers