集团公司存在对分(子)公司进行绩效考核的问题,经典的考核办法是年初设定目标值,年末根据分(子)公司实际完成值超过(低于)目标值的情况,决定分(子)公司的考核得分。在信息不对称的情况下,这种办法存在分(子)公司低报目标值的道德风险。为了解决这个困境,提出了四个经典的取代(或修正)办法和一个通用办法。 Group companies exist the performance evaluation of sub-companies. The classic assessment method is to set the target value at the beginning of the year. At the end of the year, according to the actual completion value of sub-companies exceeding (or below) the target value, The company’s assessment score. In the case of asymmetric information, this approach has the moral hazard of sub-corporations reporting a low value. In order to solve this dilemma, four classic substitutions (or corrections) and a common approach were put forward.