CAJ | 학술논문

本文以综合业绩评价体系的使用为背景对我国业绩评价者做出评价决策的行为进行研究。结果表明：第一，受评价者行为影响，综合业绩评价体系的实施效果与理论预期有差距。第二，实验结果显示：（1）业绩评价者使用综合业绩评价体系时偏好选择财务指标和共同性指标；（2）在被提供更为详细的与战略有关的业绩信息时评价者选择关注共同性指标的程度降低；（3）在给予更宽松的业绩评价时间时，评价者选择关注共同性指标的程度降低。第三，中国文化背景影响评价者的决策行为。
본문이종합업적평개체계적사용위배경대아국업적평개자주출평개결책적행위진행연구。결과표명：제일，수평개자행위영향，종합업적평개체계적실시효과여이론예기유차거。제이，실험결과현시：（1）업적평개자사용종합업적평개체계시편호선택재무지표화공동성지표；（2）재피제공경위상세적여전략유관적업적신식시평개자선택관주공동성지표적정도강저；（3）재급여경관송적업적평개시간시，평개자선택관주공동성지표적정도강저。제삼，중국문화배경영향평개자적결책행위。
Through experimental methods ,this paper aims at analyzing the evaluators'behavior while they are making the evaluation decisions ,trying to find out the factors influen‐cing the behavior .The main findings are as follows .Firstly ,indices which measure the hu‐man capital and non‐financial aspects are added into the comprehensive performance evaluation system .It is a big improvement compared to the traditional performance evaluation system . However ,influenced by the evaluators'behavior ,the effect of the application often can't meet the theoretical expectation .Secondly ,the empirical results indicate that :(1) that Chinese evaluators prefer to choose the financial or common indices in the evaluating process ;(2) the more detailed strategic information provided the lower extent of choosing part of the indices or overlooking the non‐financial or unique indices ;and (3) having lower time pressure to com‐plete the evaluating task leads to the lower extent of choosing part of the indices in the com‐prehensive performance evaluation .Thirdly ,the evaluators'behavior is affected by China's institutional background .Their index selection preference is obvious .The evaluators from the non‐state‐owned enterprises pay more attention to the financial indices .Additionally ,longer work time or richer working experience can't effectively change the preference .