摘要：近幾年，企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)與激勵(lì)機(jī)制備受理論界和實(shí)務(wù)界的關(guān)注。國(guó)外對(duì)企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)與激勵(lì)機(jī)制的研究已形成了比較成熟的理論體系，但在我國(guó)還算是一個(gè)較新的領(lǐng)域，許多學(xué)術(shù)研究都局限于對(duì)國(guó)外業(yè)績(jī)?cè)u(píng)價(jià)體系與激勵(lì)機(jī)制的介紹及理論探討。

　　　本文首先回顧了中西方業(yè)績(jī)?cè)u(píng)價(jià)的演變歷程，以及中西方學(xué)者對(duì)業(yè)績(jī)?cè)u(píng)價(jià)與激勵(lì)機(jī)制關(guān)系的研究。接著對(duì)業(yè)績(jī)?cè)u(píng)價(jià)與激勵(lì)機(jī)制的內(nèi)涵進(jìn)行了闡述，并挖掘出兩者共有的理論支撐。隨后，以江蘇吳中實(shí)業(yè)股份有限公司作為研究對(duì)象，對(duì)江蘇吳中進(jìn)行了內(nèi)外環(huán)境分析，從而明確公司具有的優(yōu)勢(shì)與不足，通過(guò)調(diào)查分析業(yè)績(jī)?cè)u(píng)價(jià)與激勵(lì)機(jī)制現(xiàn)狀，找出存在的問(wèn)題以及產(chǎn)生問(wèn)題的根源。最后構(gòu)建更完善的綜合業(yè)績(jī)?cè)u(píng)價(jià)模型與綜合激勵(lì)機(jī)制模型，使兩者相融互促，并將業(yè)績(jī)?cè)u(píng)價(jià)與激勵(lì)機(jī)制上升到企業(yè)戰(zhàn)略的層面，以此告誡企業(yè)不要只顧眼前利益而忽視長(zhǎng)遠(yuǎn)利益?？傊?，科學(xué)合理的業(yè)績(jī)?cè)u(píng)價(jià)與激勵(lì)機(jī)制可以幫助企業(yè)走可持續(xù)發(fā)展道路，有利于企業(yè)價(jià)值最大化的實(shí)現(xiàn)。

關(guān)鍵詞  業(yè)績(jī)?cè)u(píng)價(jià)；激勵(lì)機(jī)制；相融互促；企業(yè)價(jià)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