根据政府管制的内涵、沿革及理论,对比分析了中美卓越绩效标准,认为美国《卓越绩效标准》比较关注和强调管制对组织绩效的影响,指出我国卓越绩效准则应进一步理顺法规、产业政策与政府管制的内涵与外延,并充分关注政府管制问题。 According to the connotation, evolution and theory of government regulation, this paper comparatively analyzes the performance standards of China and the United States. It considers that the U.S. “Performance Standards” pay more attention to and emphasize the impact of regulation on organizational performance, and point out that China’s high performance standards should further rationalize laws and regulations, industrial policies And the connotation and denotation of government regulation, and give full attention to the problem of government control.