【正文】 starting point and destination of the enterprise management. So the study on the relationship between them bees the key to solve these problems.This paper discusses the financial management objectives, bining the new demands to it. In new economy times, it points out that the enterprises should take the maximum of the sustaineddeveloping capability for its target. It analyzes the relationship between financial management objectives and the performance management especially the performance analysis. It shows the importance to keep them unanimous. It also analyses the problems, which exist in the performance analysis of our country, and gives some suggestions to solve these problems. This thesis has three parts overall:Firstly, it discusses about the financial management objectives and points out the enterprises should take the maximum of developable capability for its target.Secondly, it analyzes the relationship between financial management objectives and the performance management especially the performance analysis.Thirdly, it analyses the problems, which exist in the performance analysis of our country, and gives some suggestions to solve these problems.I think it has enormous economic meaning to make the relationship between the financial management objectives and performance management of the enterprise in order. Through enforcing the financial management, it can promote realizing the overall goal of business administration. The prerequisite is to set up some kind of examine system that is fit the growth of the pany and pany examine system that can promote developing the pany. Besides, It has deep meanings to change the traditional achievement and examines system, strengthen the standardization of the enterprise management of our country, and perfect the management structure of corporation.Keywords: Financial Management Objective。 Performance Appraisal目 錄一、關于財務管理目標的探討 ...........................................................................................................1（一）企業(yè)財務管理目標的概念 ......................................................................................................1（二）財務管理目標的選擇應遵循的原則 ......................................................................................1 ............................................................1 ............................................................................1 ................................................................1（三）目前財務管理目標的主流觀點及其比較 ..............................................................................1 ........................................................................................................................1 ........................................................................................................................2 ........................................................................................................................2 ............................................................................................................2二、財務管理目標與企業(yè)績效管理特別是績效評價的聯(lián)系 ...........................................................3（一）績效評價的有關概念 ..............................................................................................................3 ....................................................................................................................................3 ............................................................................................................................3 ............................................................................................................................3（二）財務管理目標與企業(yè)績效評價聯(lián)系 ......................................................................................4 ............................................................................................................4 ............................................................................................................4三、企業(yè)績效評價的現(xiàn)狀及改進建議 ...............................................................................................5（一）現(xiàn)行企業(yè)績效評