应全面考虑对公司管理层进行评估，以实施有针对性的激励措施。过去，管理绩

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.

The evaluation of the company's management should be fully considered to implement targeted incentives. In the past, management performance evaluation was measured by operating performance indicators such as accounting earnings in accounting statements. The advantage of accounting indicators is that they are highly observable, and can clearly see the behavior of management during certain accounting periods, so that shareholders can evaluate them. Of course, there are some drawbacks. Accounting indicators can only reflect the profitability of enterprises in the past, not the future growth potential of enterprises. "Thus, they encourage management to make short-term financial decisions with the aim of increasing existing accounting indicators, i.e. management simply maximizes the short-term performance of the decision and ignores the long-term benefits."

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