经理人绩效评价一直学术界和实践中的难点,本文通过对经理人资源的分析,对绩效评价理论的溯源,将人力资本理论、绩效评价相关理论和激励理论相结合,提出经理人绩效评价理论框架,即“绩效认知——评价——提升综合分析模型”。 Manager performance evaluation has always been difficult in the academic world and in practice. This article analyzes manager resources, traces the theory of performance evaluation, combines human capital theory, performance evaluation related theory and incentive theory, and proposes manager performance evaluation theory. The framework is “Perception of Performance - Evaluation - Upgrading Comprehensive Analysis Model”.