本文从文化事业单位的特性出发,介绍了公益性文化事业单位绩效评估的内涵和功能,并从政府功能定位和行为模式转变、财政支持与公共服务、文化服务目标和激励动力机制等多个方面系统阐述了绩效评估发挥的基础作用,指出其在公共文化服务体系构建中占有的关键地位。 Based on the characteristics of cultural institutions, this paper introduces the connotation and function of performance evaluation of public cultural institutions. From the aspects of government function orientation and behavioral change, financial support and public service, cultural service objectives and incentive motivation mechanism, It systematically expounds the basic role played by performance evaluation and points out its key position in the construction of public cultural service system.