当今市场的快速变化对企业提出了新的要求。传统企业业务流程全面、生产规模大，但在物流、资金、品牌知名度、生产敏捷性等方面能力的不足，有时无法达到市场的要求，进而抓住市场机遇。虚拟企业是以市场机遇为切入点、由多家企业联合、通过信息网络建立的合作性组织，虚拟企业的成功应用部分地解决了上述问题。但目前运营虚拟企业的失败率较高，究其原因主要是缺乏科学有效的管理机制。科学的绩效评价可以帮助企业及时发现运营中存在的问题，但由于虚拟企业的特殊性，其绩效评价对象、评价指标都跟传统企业有差别，因此本文设计了一个适用于虚拟企业的绩效评价模型，以期解决此问题。 首先，本文在研究虚拟企业和企业绩效评价相关理论的基础上，认为虚拟企业绩效评价应以虚拟企业的项目为评价单位，将虚拟的整体绩效和成员企业的个体绩效结合；并根据虚拟企业项目的执行过程，设计出组织者模式下虚拟企业绩效评价流程模型；虚拟企业绩效评价的重点，除了传统的财务管理、客户管理、战略管理、内部流程管理方面，还应包括关系管理和知识管理；通过虚拟绩效评价重点的研究，总结出虚拟企业的绩效影响因素包括可靠地提供优质产品等七个方面。其次，给出了虚拟企业绩效评价的方法和步骤，用改进的平衡计分卡法设计了6个一级指标和32个二级指标，并用AHP法计算权重。再次，文章以小天鹅公司为例，分析了小天鹅虚拟企业的构成并对其进行绩效评价，验证了该方法的可行性。 本文将有利于组织者类型的虚拟企业及时掌握虚拟企业整体绩效，及时发现问题和企业内外部条件的变化，进而更好地制订今后的经营计划，充分发挥伙伴企业各方优势，最大限度地整合资源，以取得最佳的经济效益，达到虚拟企业的经营目标。

Rapid changes of market demand for new requirements to enterprises. Sometimes a single enterprise can't meet the requirement and seize the opportunity of the market due to the restriction on technology, equipment, logistics, capital, brand awareness etc. The virtual enterprise is which with the market opportunities as the breakthrough point, a number of joint enterprises contribute to core ability, establish the cooperative organization through information network. The successful applications in the virtual enterprise have partially solved the problems. But at present virtual enterprises still keep a higher failure rate, the main reason is the lack of scientific and effective management mechanism. The scientific performance evaluation is an important part of the efficient management in virtual enterprises, can timely detect the problems existing in operation. Due to the particularity of virtual enterprise, the performance evaluation object, evaluation procedure, evaluation index is different with the traditional enterprises; this paper designs a performance evaluation model for virtual enterprise, in order to solve this problem. Based on the researches of the relevant theory of virtual enterprise and performance evaluation, by summing up the characteristics in virtual enterprises, this paper comprehensive consider the characteristics of virtual enterprise performance evaluation in the organizer mode, designs the virtual enterprise performance evaluation process model from the organizer perspective; Analysis of the focus on the virtual enterprise performance evaluation, that in addition to the traditional financial management, customer management, strategic management, internal management process, should also include the relationship management, knowledge management and distribution of interests; And obtained the performance influence factors in virtual enterprises. Finally the paper gives the methods and steps about virtual enterprise performance evaluation, design 5 first level indexes and 34 second level indexes with the balanced scorecard, and calculate the weight by AHP method. Take the Little Swan Company as an example to verify the feasibility of the method. This paper will be helpful for the organizer types of virtual enterprises grasp the virtual organizations’ overall performance, found problems timely and changes of internal and external conditions, and enact the future business plans properly, play partner enterprises’ advantages adequately, integrate the resources to maximization, obtain first-rate economic benefits, and achieve the virtual enterprise's operation objectives.