近年来，随着市场经济的发展，集团企业对所属子公司的绩效评估，已经成为完善集团内部法人治理结构，推行科学的管理体制，建立激励和约束机制的有效办法。一、绩效评估的基本原则１．“重视效率，兼顾公平”的原则。集团管理层应充分考虑所属子公司在行业、地域等方面存在的 In recent years, with the development of market economy, the performance appraisal of the subsidiaries of the group enterprises has become an effective way to perfect the internal corporate governance structure, promote the scientific management system and establish the incentive and restraint mechanism. First, the basic principles of performance evaluation 1. “Emphasis on efficiency, give attention to fairness” principle. Group management should give full consideration to its subsidiaries in the industry, geographical presence