The traditional one-dimension fi nancial performance indicators has become unable to adapt to new requirements for enterprise performance evaluation because of its inherent problems such as shortsighted，laggedandother defects.Atrendof theenterpriseperformanceevaluationis tointroduce non-financial evaluation indicators in the performance evaluation index system. However，non-fi nancial performance indicators are almost at everywhere. It is not easy to select some specific indicators that closely match with the strategic development from so many indicators. In addition，many non-fi nancial indicators are dif icult to quantify，and the internal relationships among those indicators are also dif icult to determine. So，compared with the applications of sophisticated system of financial performance indicators，thechoiceofnon-financialindicators is stillvague. Further，theperformanceindicators arethe basis of theperformanceevaluationindexsystem. Thus，thearticleis focusedonbasicworkthattrying to develop some useful setting of the non-fi nancial indicators and evaluation.