If the" excellent performance evaluation criteria" standard content is about what is standard, So this is why and that is about theoretical research on performance criterion for evaluation. This paper states that standard operation is based on the concept of integrated quality management system, that standard frame structure is derived from management theory and that Standard implementation is based on the performance evaluation with strategy oriented, and further talks about which Post evaluation theory in performance evaluation method plays a prominent role in order to provide the reference for understanding and the implementation of standards in the process of enterprise management.%本文对《卓越绩效评价准则》国家标准进行了理论层面的探索,指出:标准运作是基于综合质量概念的经营系统,标准的框架结构是源于管理模式理论,标准的实施依据是战略导向下的绩效评价理论,进一步指出标杆评价理论在绩效评价方法中突出作用,以期对企业理解和实施标准提供借鉴和参考.
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