| 21 century is a new economy era in which information technology is developing rapidly and knowledge plays an important role. The circumstances faced with enterprise have changed greatly and thus the relationships between enterprise and it's stakeholders such as customer, supplier and employee also have changed fundamentally. Traditional performance evaluation focuses on the interests of stockholder, takes financial data as base and pays attention to the reflection of material assets and the result, therefore it is not capable and enough in a new economy era. Intangible assets' contribution to value creation, the conception of stakeholder and the idea of supply chain are more and more important in the future furious competition. This thesis begins with the review of relative researches on performance evaluation, and then expounds the new circumstances and challenges faced with enterprise in 21 century. Further, the paper breaches the traditional enterprise goal-maximization of stockholder's value, introduces stakeholder theory into performance evaluation , analyzes the relationship between stakeholders and performance, and identifies main stakeholders who influence enterprise's performance. Based on it, from the view of sustainable development and with the guide of stakeholders' value maximization, the paper establishes a comprehensive and harmonious performance evaluation indicator system, including financial performance, customer performance, employee performance, supplier performance and community environmental performance. In order to increase the practicality of evaluation system, the paper makes some researches on 1) how to set the weight of indicators, 2) how to quantify qualitative indicators, 3) how to eliminate the influence of various indicators' dimensions. By doing these, the paper settles the problem of syncretic basis. At last, the paper analyzes the shortcomings of this research and points out the fields needing further research.
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