With the coming strategic operation, many business units in china come to realize that performance evaluation system is vital in management control, but many still resort to financial way when they meet problems. This kind of performance evaluation failed to meet the demands of strategy management and sustainable development of business.This paper brings forward a comprehensive performance evaluation system, going around the center of strategy. It makes a contribution to performance evaluation study. This paper makes research study and includes some points as follows: 1 , At first, it points out the importance and necessity ofperformance evaluation after analyzing the practical problems inChinese business. 2, It proposes the study way of operation performance evaluation,discusses the factors of evaluation system and set up evaluationframework. 3, This paper constructs evaluation indexes referring to BalancedScorecard. It put quantitative indexes treated by EfficacyCoefficient Method and qualitative indexes dealt with FuzzyAppraisal Method together by using Exponent Synthesis. 4, At last, this paper concretizes the different evaluation methodsthrough a case comparison of two companies in ChineseMetallurgy.This paper brings a new thinking way for performance evaluation and combines the strategy management with performance evaluation.
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