对由经营性文化事业单位转企改制而成的国有文化企业在绩效管理方面存在的问题进行分析,指出国有文化企业的绩效管理与一般国企应有区别,从政府、企业两个层面提出国有文化企业实施绩效管理的思路。 This paper analyzes the problems existing in the performance management of the state-owned cultural enterprises which are transformed from operating cultural institutions, and points out that the performance management of the state-owned cultural enterprises should be different from that of the general state-owned enterprises, and the state-owned culture should be proposed from the two levels of government and enterprises Ideas for implementing performance management in enterprises.