企业绩效评价实务主要包括前期准备工作、收集和核实评价基础数据资料、评价计分、报告与总结等四个阶段。本文试图对实务操作中需要注意的问题做一探讨。需要指出的是，由于企业绩效评价可以用于多种目的，各种目的下的企业绩效评价实务都有一些细微的差别，为使过程描述更为 Enterprise performance evaluation practice includes preparatory work, collect and verify the basic data evaluation, evaluation score, report and summary of four stages. This article attempts to discuss the problems that need attention in the practical operation. It should be pointed out that, as the performance evaluation of enterprises can be used for a variety of purposes, there are some subtle differences in the performance evaluation practice of enterprises under various purposes. In order to make the process description more