This paper studies the current situation and problems of performance management and evaluation of small and medium-sized enterprises, analyzes the current situation and trend of performance management and evaluation of small and medium-sized enterprises from the theoretical and practical level, finds out the problems existing in the current performance management and several existing performance evaluation systems in enterprises, and on this basis, probes into the necessity and existence of performance management among enterprises The reason of the problem and put forward the effective enterprise performance management and evaluation of the rationalization of measures and suggestions.