Evaluation track of performance measurement systems from principal-agent perspective

With the evolution of enterprise systems¸ management theories and operational objectives, the performance measurements have developed in a variety of methods. In this paper, we take principal-agent theory as the basic axis in order to analyze its production, take management theory as timeline, combining with Historical and Comparative Institutional Analysis to analyze the historical evolution. In the two axes, this paper analyzes¸ evaluates and finally brings forward measurement´s direction.