forward the research contents and frameworkof this paper.Secondly, the paperdiscusses the existing enterprise performance evaluation system of BSC, EVAand ABC,and points out theiradvantages and disadvantagesseparately.Thirdly, the paperputs the BSC, EVAand ABCtogether,construct a complete enterprise performance evaluation system based on the combination and demonstrates the new evaluation system will make much more differences by using a sample of paper industryfounded in the new evaluation system biningfinancial index with non-financial index.Finally, this paper provides a short introduction of how the new business performance evaluation takes action. Keywords:Balanced Score Card;Economic Value Added;Activity Based Costing; Performance Evaluation