Abstract: The administrator on the senior level, while designing the appraising system of inside performance, not only observes the benefit output of every inside organize, should also consider the impact of the resources that every inside organization puts into. It is necessary for us to combine the resource distribution and the performance appraising system together, which can not only arouse the enthusiasm of enterprise staff but also play a role in optimizing enterprise's resource distribution. It is favorable to the sustainable development of enterprises.

Key words: enterprise's resource theory, resource location of enterprises, performance appraising