At present, the reform of the traditional system of performance evaluation is hot problem, not only in the field of theory, but in the practice. The traditional system of performance evaluation use mainly financial standards to evaluate enterprises. So it's still, simple and passive. It can't analyse and administer enterprises objectively and link with enterprises' strategic target. These disadvantages become more evident, Specially in high Tech. Enterprises. This paper analyses the present situation and development tendency of Chinese and foreign system of performance evaluation. Meanwhile links with high tech. Enterprises' characters and refer to the foreign experience, The author ties to build a new system of performance evaluation. This system links the financial evaluation with nonfmancial evaluation, Specially in nonfmancial evaluation, This system evaluates High Tech. enterprises form R&D, ability of innovation and contribution of knowledge asset to remedy the disadvantages of financial evaluation.
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