随着2011年最后一批出版社转企改制名单的发布,我国出版体系中的出版社改制部分全部完成,出版企业日益成为自主经营、自负盈亏的现代市场经济主体,面临前所未有的机遇与挑战。在此种背景下,如何构建科学合理、适应出版企业特点的业绩评价体系,对刚刚完成改制的中国出版企业而言刻不容缓。本文在传统业绩评价体系的基础上,引入内部控制的相关指标,进而构建了过程与结果相结合、经济效益与社会效益兼顾的出版企业业绩评价体系,并以出版传媒等出版业上市公司为例,进行了实证检验。 With the publication of the restructuring list of the last batch of publishing houses in 2011, part of the restructuring of the publishing houses in our publishing system has been completed. Publishing enterprises are increasingly becoming the modern market economy entities that are self-employed and self-financing. They face unprecedented opportunities and challenges. Under this background, how to construct a performance appraisal system which is scientifically reasonable and adapts to the characteristics of publishing enterprises is an urgent task for Chinese publishers who have just completed their restructuring. Based on the traditional performance appraisal system, this paper introduces relevant indicators of internal control, and then builds a performance appraisal system of publishers that combines process and result with both economic and social benefits. , Conducted an empirical test.