相对业绩评价

为我国国有企业建立长期有效的激励制度提供实证依据。3、引入相对业绩评价理论。

In order to provide empirical basis for our country state-owned enterprises establishing long-term effective incentive system.3.Introducing the relative performance evaluation theory .

其次，分析说明了以相对业绩评价理论来确定经理人薪酬水平，可以改善薪酬契约的激励效果；

Second , the paper shows that the effect of compensation incentive system will be improved if we use the theory of relative performance evaluation ;

在引入相对业绩评价，一定程度上剔除了市场环境、市场结构与企业资源对企业经济业绩的影响的时候，运用不同的指标进行研究时，相关关系不一致。

In introducing a relative performance evaluation and , to some extent , eliminate the market environment , market structure and enterprise resources to the enterprise economic achievement influence , the different indicators is studied , the different results will be .

本文在介绍相对业绩评价理论模型和实证文献的基础上，以我国上市公司经理为研究对象，检验相对业绩评价假设的强式和弱式是否成立。

Based on introducing Relative performance evaluation ( RPE ) model and empirical literatures , we testify the valid - ity of strong and weak form of RPE hypothesis by using CEO compensation contracts of China 's listed company as sample .

按照股东价值创造链，经理人激励的潜在业绩基础可分为会计基础业绩和市场基础业绩（以及它们衍生出来的相对业绩评价这一业绩基础），它们又由一系列的具体业绩指标组成。

According to the chain , the potential performance bases for executive incentive can be classified into accounting - based performance and market - based performance ( and the derivative one , RPE ) , both of which comprise a series of specific performance measures .

在此基础上进一步构建了相对业绩的评价模型来剔除经营者不可控因素对企业业绩的影响，以反映经营者业绩贡献的客观事实，同时减少经营者风险承担，最后对评价模型进行了简要讨论。

The study goes further to construct two relative performance evaluating model so as to eliminate risk imposed on the executive by external environment and resource of enterprise .

文章首先将EVA指标与传统的经营者业绩评价指标进行比较，论证EVA是一个相对合理的经营者业绩评价指标。

Firstly , this thesis makes a comparison between EVA and traditional managers ' performance measurement indicators , and demonstrate that EVA is a relatively rational indicator .

随着证券投资基金业的加速发展，相对滞后的基金业绩评价研究现状必然会制约它的进一步发展。

With the accelerative development of securities funds , our relatively laggard fund performance evaluation research will definitely hamper the further development of funds market .