中文摘要：

非财务绩效测量十分依赖于管理者主观判断，因此，管理者宽容构成非财务绩效测量偏差的重要成因。管理者宽容可能会对个体内生动机产生影响，进而影响到个体非财务绩效。以知识工作者的信息工作为例，文章假设并检验了管理者宽容在竞争优势感知以及声誉激励与内生动机之间的调节效应。研究表明，管理者宽容通过两种途径影响信息工作绩效：其一，它调节着竞争优势感知及声誉激励对内生动机的强化作用，进而影响到信息工作绩效；其二，它调节着声誉激励对信息工作绩效的促进作用。文章发现，对于不同类型的激励因素，管理者宽容的调节效应存在不同。本文有助于管理者合理地对知识工作者的非财务绩效进行评价，从而有效地激励知识工作者。

英文摘要：

The application of nonfinancial performance measures is largely dependent on the subjective judgment of managers, thus making the managerial leniency one of the most important factors of nonfinaneial performance measurement bias. This paper argues that managerial leniency would probably affect individual intrinsic motivation which would influence individual nonfinancial performance. On the case of information work of the knowledge worker, the issue hypothesizes and tests the moderating effect of managerial leniency between competitive advantage perception, reputation incentive and intrinsic motivation. The empirical research suggests that managerial leniency influence the information work performance of knowledge worker in two ways ： 1 ） it moderates the improvement effect on intrinsic motivation by competitive advantage perception and reputation incentive; 2） it directly moderates the improvement effect on information work performance by reputation incentive. Especially, the results show that managerial leniency has different moderating effects on variable incentive factors. This paper proposes proper managerial subjective evaluation on knowledge workers＇ nonfinancial performance, which then would motivate the employees more efficiently.