业绩评价是股权激励面临的一个现实难题,由于我国至今还没有完全形成经理入员市场化的选择环境,经理职务不能完整,准确地反映其贡献的大小和能力的高低。同时,业绩考核体系也不规范,尤其是对公司管理部门的业绩评价更难得出一个比较公正的结论。因此,业绩评价成为整个期权计划中难度最大、分歧最多的部分。 Performance evaluation is a realistic problem facing equity incentive. Since China has not yet fully formed a market-oriented selection environment for managers, managers’ positions can not accurately reflect the size and capability of their contributions. At the same time, performance appraisal system is not standardized, especially for the performance evaluation of the company’s management more difficult to draw a more fair conclusion. Therefore, performance evaluation becomes the most difficult and disagreement part of the entire option plan.