激励机制中的一个基础问题就是业绩评价。对代理人的奖惩必须基于对代理人业绩的评价,业绩评价标准的选择将直接影响到激励机制的成功与否。本文通过分析企业效绩与经理人业绩的差别,得出相对业绩标准在经理人业绩评价中应用的必然性,并分析了相对业绩标准几个模式的优势缺陷,为经理人业绩评价选择合适的标准提供有益借鉴。 One of the basic questions in the incentive mechanism is performance evaluation. The rewards and punishments of the agents must be based on the evaluation of the agent’s performance. The selection of the performance evaluation criteria will directly affect the success of the incentive mechanism. This paper analyzes the difference between corporate performance and manager performance, draws the inevitability of the application of relative performance standards in managers performance evaluation, and analyzes the advantages and disadvantages of several models of relative performance standards, selects the appropriate standard for manager performance evaluation Provide useful reference.