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| 摘要: |
| 从委托代理理论的观点来看 ,采用传统的可控原则来对责任中心的业绩进行考核不能实现最优风险分担 ,不利于企业整体利益的最大化 ,因此在进行业绩考核时必须充分考虑不确定性的影响 |
| 关键词: 业绩考核,委托代理理论,责任中心,风险分担,企业利益最大化 |
| DOI： |
| 分类号:F832.49 |
| 基金项目: |
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| Performance Evaluation of Responsibility Center from the View of Principal-Agent Theory |
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Li Shixin
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| Abstract: |
| From the view of principal-agent theory, this paper demonstrates that whether information is symmetrical or not,performance evaluation of responsibility center based on traditional controllable principle could not achieve optimal risk-sharing. It is adver |
| Key words: performance evaluation,principal-agent theory,responsibility center,risk-sharing,the maximization of enterprise's benefits$, |
