一、评价主体和评价目的 本文所讨论的评价主体是企业的投资者,评价对象是企业负责人的业绩。目的是使企业负责人能朝着投资者的战略目标经营管理企业,充分调动企业负责人的积极性,使所有者由于管理当局的道德风险和逆向选择带来的损失最小。实现投资者资本保值和增值。 First, the main evaluation and evaluation purposes The subject of evaluation discussed in this article is the corporate investor, the evaluation object is the performance of the person in charge of the enterprise. The purpose is to enable the person in charge of the enterprise to run and manage the enterprise toward the strategic objectives of the investor and to fully mobilize the enthusiasm of the person in charge of the enterprise so that the owner will minimize the losses due to the moral hazard of the management authority and adverse selection. Realize investor capital preservation and appreciation.