摘要：近几年，企业业绩评价与激励机制备受理论界和实务界的关注。国外对企业业绩评价与激励机制的研究已形成了比较成熟的理论体系，但在我国还算是一个较新的领域，许多学术研究都局限于对国外业绩评价体系与激励机制的介绍及理论探讨。
本文首先回顾了中西方业绩评价的演变历程，以及中西方学者对业绩评价与激励机制关系的研究。接着对业绩评价与激励机制的内涵进行了阐述，并挖掘出两者共有的理论支撑。随后，以江苏吴中实业股份有限公司作为研究对象，对江苏吴中进行了内外环境分析，从而明确公司具有的优势与不足，通过调查分析业绩评价与激励机制现状，找出存在的问题以及产生问题的根源。最后构建更完善的综合业绩评价模型与综合激励机制模型，使两者相融互促，并将业绩评价与激励机制上升到企业战略的层面，以此告诫企业不要只顾眼前利益而忽视长远利益。总之，科学合理的业绩评价与激励机制可以帮助企业走可持续发展道路，有利于企业价值最大化的实现。
关键词 业绩评价；激励机制；相融互促；企业价值最大化
Abstract：In recent years, it has received much attention from researchers and practitioners for enterprise performance evaluation and incentive mechanism. Many studies about performance evaluation and incentive mechanism have been made maturely in the foreign country, however, it is a new field in our country and many academic studies are confined to the introduction and theoretical discussion of foreign performance evaluation system and incentive mechanism.
This paper begins with a review of the evolution course of performance evaluation in Chinese and western, as well as the scholars’ study on the relationship between performance evaluation and incentive mechanism. And then the connotation of performance evaluation and incentive mechanism are explained and trying to find their shared theoretical support. Subsequently, we use Jiangsu Wuzhong industrial co., LTD as the research object and want to find the advantages and disadvantages by internal and external environmental analysis of it. Through investigation and analyzing current situation of performance evaluation and incentive mechanism, to find out existing problems and the root causes of problems. Finally, we may build better comprehensive performance evaluation model and comprehensive incentive mechanism model, in order to make them harmony and promote each other. And we should turn performance evaluation and incentive mechanism into the level of corporate strategy, to warn companies that only pursuing for immediate interests while ignoring long-term interests is wrong. All in all, scientific and reasonable performance evaluation and incentive mechanism can help enterprises develop sustainably and make contributions to enterprise value maximization.
Key words Performance Evaluation Incentive Mechanism Mutually Promoting Enterprise Value Maximization
