Comprehensive evaluation of the company ’s management should be considered to implement targeted incentives. In the past, management performance evaluation was measured by operating performance indicators such as accounting surplus in accounting statements. The advantage of accounting indicators is that it has strong observability, can clearly see the management's behavior during a certain accounting period, and is convenient for shareholders to evaluate. Of course, there are some disadvantages. Accounting indicators can only reflect the company's past profitability, but not the company's future growth potential. Therefore, they will prompt management to make short-term financial decisions, the purpose is to increase the existing accounting indicators, that is, management is only to maximize the short-term performance of the decision, ignoring long-term benefits.