Research On Problems Of State-owned Enterprise's Performance Evaluation

China's State-owned enterprise's performance evaluation has been put into practice since the target system of enterprise assessment was promulgated by Ministry of Finance in 1999, marked the establishment of the system of performance evaluation. Its promotion on performance measurement and its strengthen State's supervision have been confirmed by the subsequent practice.At the same time, some problems arise in the practice because of the never changed approach to appraise the behavior of various enterprises. This article focus on an state-owned enterprise's example, using many materials coming directly from the practice and aiming to help in analyzing and discussing the source of these problems. This article also reveals that just one system designed mainly to simplify the operation can not give people all the accurate and timely information they need to evaluate correctly, and some latent crisises have a bad influence on the process of the sustainable development of enterprises.Advanced research suggests that the limitation of the purpose of performance measurement cause no need to collect enough information, and result in the inappropriate way to process information. Furthermore, it is the system of state that restricts the appraisement purpose to be a comprehensive one.The feasibility that the unified and fossilized measurement gives way to an individual one is put forward for further discussion in the end of this article.