本文在分析当前经济环境下企业绩效评估体系发展与不足的基础上,以企业文化视角为切入点,探讨了企业文化与企业绩效评估之间的相互关系以及运用中的误区,基于Y理论、保健—激励理论、公平理论等理论基础,提出运用优秀的企业文化渗透到企业的绩效评估中,形成企业特有的绩效文化。 Based on the analysis of the development and insufficiency of enterprise performance evaluation system in the current economic environment, this paper explores the interrelationship between enterprise culture and enterprise performance evaluation and the misunderstandings in the use of enterprise culture from the perspective of enterprise culture. Based on the theory of Y, - Incentive Theory, Fair Theory and other theoretical basis, put forward the use of outstanding corporate culture infiltration into the performance evaluation of enterprises, the formation of an enterprise-specific performance culture.