现代企业生产经营活动的变革导致了经营权和所有权分离,并由此而产生了委托代理问题。本文从这一现实问题出发,结合我国社会广义市场经济体制改革中国有资本管理机抽变革的实际情况,分析了建立绩效控制系统的意义,阐释了评价标准,构建了内部评价系统,并对评价系统的工作程序进行了归纳,阐述了新时期中绩效评价的发展趋势。。 The modern enterprise production and management activities led to the separation of management rights and ownership, and the resulting agency problem. Based on the practical problems, this paper analyzes the significance of establishing a performance control system, explains the evaluation criteria, constructs an internal evaluation system, and analyzes the actual situation of China’s capital management in the reform of the generalized market economic system. System work procedures are summarized, expounds the development trend of performance evaluation in the new period. .