As a basic premise, the performance evaluation is mainly designed to ensure the survival and development of the enterprises in a healthy way. Taking the maturity stage of the high and new tech enterprises as the object of study, combining with the features and development targets of the enterprises, this article interprets the significance and demand of the index systems' construction and makes suggestions for the systems' construction utilizing both financial and nonfinancial measures, in which the financial index includes profitability, capability of asset operation and cost control,. debt paying ability and the nonfinancial index like people competence, innovation capability, organization structure, competitive power in market are considered.