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相对绩效评价是一种特殊的激励机制,然而相对绩效评价在我国的上市公司中并没有得到广泛的应用,通过本文的研究发现,当市场环境的竞争程度高时,企业实施相对绩效评价的可能性更大,且技术效率高的企业更可能实施相对绩效评价,而当市场集中程度低时,非国有企业更可能实施相对绩效评价,且技术效率高的非国有企业更可能实施相对绩效评价,这一研究将为我国的管理部门制定企业高管激励机制提供有力依据。
Relative performance evaluation is a special incentive mechanism, however, the relative performance evaluation is not widely used in the listed companies in our country. According to the research in this paper, when the competition in the market environment is high, the relative performance evaluation of the enterprises may be implemented More efficient and technically efficient firms are more likely to implement relative performance evaluations, while non-state-owned firms are more likely to implement relative performance evaluations when market concentration is low and technically efficient non-SOEs are more likely to implement relative performance evaluations, This research will provide a strong basis for the management department of our country to formulate the incentive mechanism for senior executives.