绩效评价、分散决策与薪酬政策被视为现代企业控制体系的三大支柱，其中绩效评价是企业控制系统中的关键。知识经济时代电子商务已经成为企业发展的新契机，如何利用网络环境，并将其与企业的发展战略结合起来，已成为现代企业需要迫切思考的课题。本文正是从这一角度出发，研究如何建立电子商务环境下服务业企业的绩效评价指 标体系。 本文采用定性与定量分析结合的方法，综合分析电子商务环境下服务业企业绩效评价指标。首先，分析国内外电子商务对企业绩效的影响因素及电子商务环境下企业绩效评价的研究现状，指出了目前研究存在的问题和本文研究的出发点；之后，通过对相关文献的回顾，提出了电子商务环境下以BSC评价模式为基础的服务业企业绩效评价指标；最后，建立了针对服务业企业绩效评价模型，并对模型进行了检验。 本课题从中企联合网公布的2006年中国服务业企业500强企业名单中抽取样本进行实证分析。调查数据主要利用SPSS15.0统计处理工具，对数据进行了有效性、可靠性、因子分析、相关分析和回归分析等多种分析，对假设进行了验证，并获得以下结论:1)电子商务环境下服务业企业绩效评价可用4类15个指标评价，即企业内部经营能力、客户、财务能力和企业的学习与成长能力；2) 电子商务环境下服务业企业绩效评价指标与企业绩效之间存在相关关系；3) 服务业企业内部经营和财务能力对企业绩效评价的总体效果具有显著影响，客户因素和企业的学习和成长因素影响不显著；4)企业信息处理能力，信息应用能力、供应链的效率、销售收入的增长率、资产的利用率、市场份额、客户满意程度、员工劳动生产率是影响服务业企业绩效评价的重要因子。 总之，本文对电子商务环境下服务业企业绩效评价体系的建立进行了一定的探讨，体现了不同行业的企业绩效评价具有不同的特点。

Performance Evaluation,Decentralization Decision-making and Pay Policies are the three pillars in modern corporation administration,among which Performance Evaluation plays a key role in enterprise control system.Electronic-commerce has become the most attractive business pattern in knowledge economics age.How to utilize the new pattern and how to combine it with the company's development strategy have been the most favorable research topics in China's enterprises.The article is precisely embarks from this angle,researching how to construction a performance evaluation target system of service industry under E-business environment. The article togethor qualitative and quantitative analysis method, multiangles to analysis the evaluation target system of service industry under E-commerce environment. First , analysised the present research situation of influence factor of business performance evaluation under E-commerce environment, then pointed out the question in the existence and the research point of the article; Afterwards, proposed the Performance Evaluation target system of the service industry based BSC appraisal pattern under E-business environment, through to the correlation literature review;finally, established several model in view of perform- ance evaluation target system of service industry corporation,and checked the model through the analysis of investigation data. Author extracts samples company to carry on the diagnosis analysis,which is 500 strong service enterprises announced by the Center Business Union Network in 2006.The investigation data mainly used the SPSS15.0 statistics processing tool, carried on many kinds of analysis,for example,the validity, the reliability, the factor analysis, the correlation analyss and the regression analysis and so on,and has verified the correctness of hypotheses,obtained the follow conclusions:1) The performance evaluation of service industry enterprise may use 4 kinds of 15 targets to appraise under the E-commerce environment,that is enterprise interior management,financial ability, customer factor and the ability of study&growth in enterprise factors;2)The firm performance has the correlational relationship with the performance evaluation target of service industry enterprises;3) Enterprise interior management and the financial ability have the remarkable influence to the overall effect of service industry performance evaluation, the customer factor and study&growth of enterprise factors are not remarkable; 4) Enterprise information processing abilities, information application abilities,supply chain efficiency , the sales income rate of increment, assets utilization rate , market share , customer satisfaction, employee productivity are all the importance affect factors of the performance evaluation of service industry enterprise. In short,the paper tries to come up the performance evaluation of service industry corporation under E-commerce environment.These findings indicate different Performance Evaluation system of industry enterprise having the different characteristic.