在市场竞争日趋激烈的今天，利用人力资源来获取竞争优势已得到了管理者和学者们的共识。而绩效管理作为现代人力资源管理的核心问题，也逐渐被中小企业所重视。近年来，我国中小企业迅速发展，为社会稳定、经济发展做出了不可忽视的贡献。但是中小企业在实施绩效管理的过程中存在着许多问题，尤其体现在绩效评估指标体系的设计和绩效管理体系的实施过程中，这最终导致绩效管理的成效不大。本文正是基于这样的背景，对中小企业绩效管理展开研究。 本文首先阐述了国内外绩效管理的发展与现状、绩效管理理论体系和常用的绩效评估方法。其次通过对平衡记分法、关键绩效指标法、目标管理法和360度绩效评估法的优劣比较分析，设计了一套综合绩效管理体系。进而从理论依据、设计原则、指标体系的设计过程、体系的实施步骤等方面，对综合绩效管理体系进行了详细的论述。该体系兼顾企业长期与短期战略目标、财务指标与非财务指标，紧密联系企业战略目标并层层分解到基层管理者和每一个操作者，具有较强的可操作性，适合于我国中小企业。本文提出了引用质量管理的统计方法设置综合绩效指标和制订员工改进计划。以M公司实际案例，详细介绍了综合绩效管理体系的具体操作过程和实施中的关键控制点，并运用关联矩阵法对绩效评估的结果进行了分析。通过员工问卷调查对M公司综合绩效管理体系的运行情况和实施效果进行了初步评价。 通过上述研究，本文认为中小企业在推行绩效管理体系时，一定要有系统的观念，要抓好绩效管理的各个环节，同时还要以完善的实施过程作保障，才能使绩效管理发挥应有的作用。

Today, the marketing competition is getting harder and harder. Winning a competitive predominance by human resource is concerned by scholars and managers. As a core of HRM in business，performance management is concerned by more and more small-medium enterprises. During the few past years, small-medium enterprises had made a rapid progress in China, they have benefited a lot to the economic development and stability of society. At the same time, they were facing a lot of serious problems in performance management, especially in designing the performance indicator system and actualizing performance management. Based on the environments, this paper studies small-medium enterprises performance management. At first, this paper analyses performance management status and studies the theory of performance management and introduces four methods which have been successfully used in abroad business. Then, According to analyse the Balanced Scorecard(BSC),Key Performance Indicator(KPI) , Management by Objective(MBO) and 360-degree feedback, established a compositive performance management system. Furthermore, it is particularly discussed from theory gist, designing principle, designing process of index system, its implement process and so on. This system give attention to enterprise long and short strategic aim, finance and non-finance index, relating to enterprise strategic aim and putting into effect by skeleton managers and manipulators. So it is both effective and feasible and is propitious to small-medium enterprises. This paper designs compositive performance indicator and improved plans by statistical method of quality control. According to introduce the practice and explore of author in corp. M, this paper accounts for the practice method of how to establish compositive performance management system by case analysis and some reference point. At last the paper analyses performance appraisal result by Correlative matrix and evaluates effect of compositive performance management system in corp. M by stuff questionnaire. Through the above study, the paper hold the view that small-medium enterprises must have the systemically view in establishing performance management system. We must pay attention to performance management aspects and ensure the system go into effect by perfect process