业绩评价、激励机制与会计信息

:2003-01-10:(1961-),,,,:,:70272051:1001-148X(2004)03-0063-02,(,510632):,::;;:F270.3:APerformanceEvaluationIncentiveMechanismandAccountingInformationXIONGJian,LUOChen-yan(AccountingDepartment,JinanUniversity,Guangzhou,510632,China)Absrtact:Performanceevaluationisnotonlythebasiclinkofincentivemechanism,butalsoinvolvestheproblemofin2formationbasissuchasaccountinginformation.Thisarticleanalysestherelationshipbetweenperformaceevaluation,in2centivemechanismandaccountingunformation,usingprincipal-agenttheoryandboundedrationalitytheory.Wearriveatthefollowingconclusisons:toestablishafeasibleandeffectiveperformanceevaluationsystem,itmusteliminatedis2turbingfactorsasmuchasmuchaspossible,matchthestrategyofthefirm,combinewithperformancemanagementandreinforcetheassessofprocedurerationality.Keywords:performanceevaluation;incentivemechanism;accountinginformation(EVA)(BSC),,,,,,,,,,()(principal-agentrelation),,,(),,,,1.,,,,,,,,:,,,,,2.,()2004P03287COMMERCIALRESEARCH,,,,,,,,,,(ROI),,,ROI,,,,,,,,,ROI,,3.,,,,,,,,.S.(RobertS.Kaplan).P.(DavidP.Norton)(BSC)(),,;,,,(WattsandZimmerman,1986)10%:1.,,,()(,1998),,,,,2.,,,,3.(R&D),,-(EVA),:R&D,:1.,2.,,3.,,,,,4.,,462004P035.,,6,,:1.J.,2000,(11).2,.J.,2000,(5).3,.J.,2002,(5).4.:M.:,2001.5,.J.,2002,(1).(:):2003-02-11:1001-148X(2004)03-0065-03BPR(,400067):,,BPR,,,,:BPR();;:F234.4:ATheReconstructionofFinanceAccountingProcedursWithBPRLIGuang-feng(IndustryandCommerceUniversityofChongqing,Chongqing,400067,China)Absrtact:Attheapproachoftheneweconomyandinformationtimes,thetradtitionalaccountingtheory,whichexistedforhundredsyears,cannotsatisfytherequirementofmodernmanagement,andshouldbereconstructed.TheideaofutilizingBPRtoreconstructthetheoryandmethodologyoftheprocedurreoftraditionalfinanceaccoumtingisbasedonthedatabaseformedbybusinessactivitieshappened.Aftersuchreconstruction,aconfiguredprocedureofinformationprocessing,whichcanreflecttheeconomyactivities,willbeformed,becausethereal-timeinformationprocessingisinsertintheprocedureofbusinessprocessing.Keywords:BPR;businessprocedure;financeacciuntingprocedure;financebusinessconfiguration,,,,,,IT,IT,,,,,,,,IT,,,,2004P03287COMMERCIALRESEARCH