| Top managers' performance evaluation (TMPE) is a kind of managerial accounting activities, beginning with the development of modern company system. It is based on the theories of agency and motivation. It plays a fundamental and important role in monitoring and motivating mechanism to managers. It can adjust the relationship between owners and managers. So scholars pay more and more attention on the TMPE. During 1990s', the thoughts of strategic management were applied in managerial accounting. This brought new content to the study of TMPE. However, the study of TMPE lacks systematization and completeness in our country until now. It is limited to the selection of performance measures, and the study of performance evaluation and motivating mechanism are separated. So, this paper tries to study the TMPE from the point of motivating and monitoring to top managers, and combines them together in order to construct a suitable TMPE system for companies of our country.The framework of this paper is following:Chapter 1: Analyzing the theoretical basis of TMPE-the theories of agency, motivation and the strategic management.Chapter 2: Discussing the elements of the TMPE and their correlations.Chapter 3: Studying how the mechanism of motivating and monitoring works in the TMPE system, and discussing the choice of performance evaluation measures system and the design of compensation system.Chapter 4: Giving some perspectives of how to complete the TMPE system of our country.The following are characteristics of this paper. The study object is distinctive, focusing on the TMPE. The study is systematic and comprehensive, and tries to answer some important and difficult questions of TMPE. From the point of monitoring and motivating to top managers, this paper incorporates motivating mechanism in TMPE, and relates the evaluation measures to compensation system. This paper also proposes some suggestions of how to make the TMPE system of our country perfect. |
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