【正文】 stem and the linkages between the external environment, interaction, prehensive Kaocha restrictive relationship between the design that meet practical needs of Enterprise Performance Systems. System theory guiding Enterprise Performance major constraints and behavior theory of the establishment and development of the specific impact of aspects: First, it can be for the performance evaluation system to provide a conceptual guidance, help in evaluating the subject from a prehensive, system, a plete analysis and research point of view the performance evaluation systems and their mutual relations。s profitoriented thinking and shortterm speculation, affecting longterm development. Knowledge of Business Management in focus by the physical capital to technology, knowledge, talent and other intangible assets, therefore the operating results in the evaluatio n of business enterprise should be concerned about market value, brand value, new product development reflects the innovative ability of nonfinancial indicators. The traditional financial indicators and quantitative evaluation of the qualitative assessment of nonfinancial indicators bined operating results of the evaluation of enterprise inevitable trend. (B) The bination of science and the principles of prehensive As reflected in the subjective and objective performance evaluation tools, to follow the pragmatic principle, the correct understanding of the economic sectors, and the number of correct analysis of the objective characteristics of the object, according to the laws of economic development reflected in the evaluation of system design. Scientific Principles of meaning through the performance evaluation of the correctness of the design of the pleteness index system, the logic of rigorous mathematical treatment of so reflected. At the same time as business activities and performance evaluation itself is affected by many factors, to reflect the true level of business performance, it is necessary to establish a prehensive picture of all the relevant factors and all relevant sectors, and can prehensively reveal the enterprise performance evaluation system, were designed objective evaluation of the corresponding evaluation earning capacity and operating capacity, solvency, earnings quality, capacity development and social contribution to the abilities of the situation, the full realization of enterprise performance evaluation purposes. C) Operational principles Operability, asked to evaluate the data used in the process are available from existing accounting, statistical accounting and business accounting data available, to those based on verifiable information to make an impartial evaluation findings. Given the quality of our evaluation results the user is generally low, the evaluation process and results should be consistent with the presentation of the habit of thinking of Chinese people, cultural identity and values. Operational performance assessment system should be designed to be an important factor to consider, from the operational, then scientific, rational, systematic and prehensive evaluation system is also vain. Therefore, the evaluation system must be based on clearly defined, concise, structured principles of the existing conditions, easy to understand and plete evaluation of personnel, proper use of evaluation findings. (D) The principle of contrast Evaluation of business performance, the number is relatively the best measurement tools, but the lack of parative information on the benchmark figures did not make any sense. The size of enterprise performance, only its past record, the budget targets and to pare with industry standards, etc., can show low performance. Therefore, in evaluating corporate performance and evaluation, it will be produced by its actual results and some numerical parative analysis of baseline data makes sense. E) Costeffective Evaluation system of data collection, calculation and use is not without cost, in the design of the project evaluation system and process indicators should be considered in costeffective. While some indicators are useful, if the data to obtain the index is greater than the cost spent on benefits can in general should consider the necessity or