企业管理是企业生存和发展的重要保障，人力资源管理是企业管理的重要组成部分，而绩效考核是人力资源管理不可或缺的重要工具。因此，绩效考核在企业的生存和发展中有着不可忽视的作用。它是持续改进员工绩效、培养员工团队意识、增强企业凝聚力的有效工具，是实现企业人力资源优化配置的重要手段，是提高企业核心竞争力的不二法宝，是实现企业战略目标以及战略过程控制的重要机制，是影响企业未来可持续发展的关键因素。 　　　员工是企业的战略性资源，引导和开发员工潜力是现代企业人力资源管理的重要课题。绩效考核做为人力资源管理的重要工具在引导和开发员工潜力方面具有不可替代的作用。有效的绩效考核不但能引导和激励员工为企业目标努力奋斗，促进企业长效发展，还会在很大程度上影响企业的战略执行与企业文化的形成。因此如何建立起一套科学合理、符合企业发展要求的绩效考核体系是我国企业共同面临的新课题。 　　　本文在对国内外绩效考核理论与方法研究学习的基础上，通过对华亭煤业集团矿用材料制品公司现行绩效考核体系的分析研究，针对公司目前绩效考核体系中存在的指标设置不合理，内容不完善，考核流程缺失以及考核结果运用不当等问题，借鉴当前绩效考核研究领域的研究成果，运用关键指标法、360度绩效考核法等理论工具，为公司设计出了一套全新的员工绩效考核体系，并提出了实施对策。

The management is an important guarantee for the survival and development of the enterprise , human resources management is an important part of enterprise management ,and performance evaluation is an indispensable tool in human resource management .As a result , performance evaluation take up an negligible function in the survival and development of the enterprise. It is a vital means to realize the optimization of resource distribution of the enterprise human resource ,is an advantageous tool to enhance the enterprise cohensive force ,training staff team consciousness ,is a powerful tool to continuously improve the performance of employees ,is to realize the enterprise strategic target and strategy the important mechanism of the process control , is the key factor to the healthy development of the future , and it is the secret weapon of enhancing the core competing of the enterprise . 　　　Employees is the enterprise strategic resources, guide and develop employees' potential is an important topic of the modern enterprise human resources management. Performance appraisal as a human resources management an important tool in lead and develop staff potential has an irreplaceable role. Effective performance evaluation is not only strive to guide and motivate employees to struggle for the enterprise goals ,promote the long-term development of enterprise ,but also it can affect the strategy execution and the formation of the enterprise culture to a large extent .So , how to establish a set of scientific and reasonable and in accordance with the development of enterprise performance evaluation system is a new topic which our country enterprise are faced with together. 　　　This paper study on the performance assessment theory and the method, based on the analysis of Huating coal industry group performance appraisal system for mine material products company, In view of the company is currently existing in the performance evaluation system of index set unreasonable, content is not perfect, lack of assessment process and the assessment results problems such as improper use ,from the current research performance evaluation results, the use of key index method, 360 degree appraisal theory tool, For the company to design a new staff performance appraisal system, and the implementation of countermeasures.