According the deployment of the Ministry of finance,all enterprises must implement the accounting system holding the Balance Sheet ideas,thus,it is very urgent to study how to improve financial performance indicators of performance evaluation of railway enterprises under the Balance Sheet ideas.

To refer to enterprise performance measurement theory,this work defines the demand targets,scope and principles of measurement.

This thesis combination theories and practices of Enterprise Performance Evaluation at home and abroad recent years, as well as the large number of companies listed power of information and financial data that was collected by the author, the system forming of Enterprise Performance Evaluation was put forward and comprehensive analysis was drew out in the thesis.

Therefore, enterprise performance evaluation should take fully into account the interests of stakeholders, particularly the interests of the staff.

At present, the system of enterprise performance evaluation has been one subsystem of business management.

On the basis of analysing the performance evaluation in different period,the paper reviews the developing of performance in the century crossing.

Enterprise performance appraisal is not only an outcome of market economy development on certain stage, but also a scientific method and an effective tool to supervise the enterprises for nations with mature market economy.

But enterprise performance appraisal is only to give a mark to the enterprise p.

Jiangsu Province Tree Seedlings Enterprise Performance Evaluation System Research;