图书是具有物质和精神双重属性的特殊商品。在市场经济环境中,图书产品的生产既要考虑经济效益,更要重视社会效益。本文从出版社生产实际出发,探讨通过合理设置绩效考核指标,引导图书出版有效平衡图书产品的社会效益和经济效益之间的关系,从而响应中央对文化企业把社会效益放在首位、实现社会效益和经济效益相统一要求。 Books are special goods that have the dual attributes of material and spirituality. In a market economy environment, the production of book products should not only consider economic benefits, but also pay more attention to social benefits. This paper, starting from the actual production of publishing houses, probes into the relationship between social benefits and economic benefits by setting reasonable performance appraisal indicators and guiding book publishing, so as to respond to the central government’s priority to bring social benefits to cultural enterprises first and achieve social benefits And the economic benefits of a unified request.