以股东为中心的绩效评价体系过于强调股东利益而忽视了其他利益相关者的需求,对流程管理也不够关注。企业是利益相关者缔结的多元资本共生体,持续满足利益相关者的需求并获得利益相关者的支持,是企业可持续发展的关键。为此,本文分析了企业绩效评价体系的不同模式。在此基础上,基于利益相关者价值取向,运用绩效棱镜模型,分析了SZGD公司的利益相关者需求及贡献,建立利益相关者分析矩阵,设计了绩效棱镜评价指标体系,并对SZGD公司进行了全面的绩效评价,取得了较好的应用效果。 The performance evaluation system centered on the shareholders emphasizes the interests of the shareholders while neglecting the needs of other stakeholders, and not paying enough attention to the process management. As a multiple capital symbiosis formed by stakeholders, enterprises continue to meet the needs of stakeholders and get the support of stakeholders, which is the key to the sustainable development of enterprises. Therefore, this paper analyzes different modes of enterprise performance evaluation system. On this basis, based on the stakeholder value orientation, using the performance prism model, this paper analyzes the needs and contributions of SZGD stakeholders, establishes the stakeholder analysis matrix, designs the evaluation index system of performance prism, and makes SZGD company Comprehensive performance evaluation, and achieved good results.