A cultural enterprise to remain invincible in the market, to a large extent depends on the number and quality of its own human resources.On the basis of empirical research, this paper makes an good investigation on the construction of performance evaluation system for the state-owned culture enterprises.As the research sample, the BPA company has the typical features of the cultural industries and the distinctive national characteristics.Therefore, solving the peculiar problems of this enterprise can give a reference to the other enterprises in the reform.