摘 要
随着经济全球化和市场竞争的加剧，企业绩效管理在组织战略实现中的作用日益凸显，而激励机制作为绩效管理体系的核心组成部分，直接影响员工行为与组织目标的一致性。本研究以企业绩效管理中的激励机制设计与效果评估为切入点，旨在探讨如何通过科学合理的激励机制提升员工积极性并促进组织绩效的持续改进。研究基于代理理论和激励相容原则，结合定性和定量分析方法，选取多个行业样本企业进行实证研究。通过对现有激励机制的设计模式、实施路径及效果反馈的系统分析，构建了包含物质激励、精神激励和职业发展激励的多层次激励框架，并提出了动态调整机制以适应不同发展阶段的企业需求。研究结果表明，激励机制的有效性不仅依赖于其设计的合理性，还与企业文化、员工特征及外部环境密切相关。此外，研究发现将短期激励与长期激励相结合、个性化激励与团队激励相平衡的综合激励策略能够显著提升员工满意度和组织绩效。本研究的主要贡献在于提出了一种基于多维度评估的激励机制优化模型，该模型强调激励措施的针对性、灵活性和可持续性，为企业在复杂环境下制定科学的激励政策提供了理论支持和实践指导，同时丰富了激励理论在实际应用中的研究框架。
关键词：激励机制；企业绩效管理；代理理论；多层次激励框架；动态调整机制
Abstract: With the deepening of economic globalization and intensifying market competition, the role of enterprise performance management in achieving organizational strategic goals has become increasingly prominent. As a core component of the performance management system, incentive mechanisms directly influence the alignment between employee behavior and organizational ob jectives. This study focuses on the design and effectiveness evaluation of incentive mechanisms within enterprise performance management, aiming to explore how scientifically designed and reasonably implemented incentive mechanisms can enhance employee motivation and promote continuous improvement of organizational performance. Grounded in agency theory and the principle of incentive compatibility, this research integrates qualitative and quantitative analytical methods, selecting multiple industry sample enterprises for empirical investigation. Through systematic analysis of existing incentive mechanism design patterns, implementation pathways, and feedback effects, a multi-level incentive fr amework is constructed, encompassing material incentives, spiritual incentives, and career development incentives. Additionally, a dynamic adjustment mechanism is proposed to accommodate the needs of enterprises at different stages of development. The findings indicate that the effectiveness of incentive mechanisms not only depends on their rational design but is also closely related to corporate culture, employee characteristics, and external environments. Furthermore, the study reveals that a comprehensive incentive strategy combining short-term and long-term incentives, as well as balancing personalized and team-based incentives, significantly enhances employee satisfaction and organizational performance. The primary contribution of this research lies in the proposal of an optimized incentive mechanism model based on multi-dimensional assessment. This model emphasizes the specificity, flexibility, and sustainability of incentive measures, providing theoretical support and practical guidance for enterprises to formulate scientific incentive policies in complex environments. Simultaneously, it enriches the research fr amework of incentive theory in practical applications.
Keywords: Incentive Mechanism; Enterprise Performance Management; Agency Theory; Multi-Level Incentive fr amework; Dynamic Adjustment Mechanism
目 录
一、绪论 1
（一）企业绩效管理的研究背景与意义 1
（二）激励机制设计的国内外研究现状 1
（三）效果评估方法的理论与实践进展 1
（四）本文研究方法与技术路线 2
二、激励机制设计的理论基础与框架构建 2
（一）激励机制的核心概念与内涵 2
（二）绩效管理中激励机制的设计原则 3
（三）激励机制设计的主要理论模型 3
（四）不同类型企业的激励机制适用性分析 4
（五）激励机制设计的框架体系构建 4
三、激励机制在企业绩效管理中的实施路径 5
（一）绩效目标设定与激励机制的匹配策略 5
（二）员工行为导向的激励机制设计方法 5
（三）薪酬激励与非薪酬激励的综合运用 6
（四）激励机制实施中的动态调整机制 6
（五）实施过程中的关键问题与解决方案 7
四、激励机制效果评估的方法与应用 7
结论 9
参考文献 10
致 谢 11
