Performance appraisal mainly serves management and development: the goal is to improve the operating efficiency of the company, improve the professional skills of employees, mobilize the enthusiasm of employees, promote the healthy development of employees, and ultimately benefit the enterprise and employees. In addition, performance appraisal is also related to the company's strategic objectives. Its effective implementation will contribute to the unification of employees'behavior and strategic objectives. For enterprises, it is very important to integrate human resources and coordinate the relationship with employees. Unscientific or unrealistic performance appraisal will not have a positive incentive effect, but it will bring obstacles to the company's human resources management, resulting in tension between employees and team spirit. Therefore, both managers and employees should recognize the importance of performance appraisal and formulate a scientific, reasonable and standardized appraisal system to adapt to the development of the company and achieve the goal of "win-win" development between the company and employees.