Railway Transport Enterprise Performance-appraising System Under The Background Of State-owned Enterprise Reform

China’s railway promoted the high iron and separate government functions from enterprise management, the railway transport enterprise in our country has developed rapidly in recent years, but it also faces such problems as poor performance and financing difficulties that not allow to ignore. Having scientific performance evaluation on the railway transport enterprise can find their own shortcomings and help them improve the business performance. But the research of railway transport enterprise performance evaluation in China is less and slow development. Different evaluation system is suitable for different background, the SASAC classifying state capital and deepen the reform of state-owned enterprises at2013, under the background of the reform of state-owned enterprises, it is important to design a new evaluation system to help the railway transport enterprise find the direction and improve business performance. Therefore, It has great significance to the study the railway transport enterprise performance evaluation system under the background of state-owned enterprises reform.In this paper, first to classify the railway transport enterprise, it can be divided into "public transport"," market operating "——"non-listed company"and" market operating "——"listed company". Second to study of the existing performance evaluation of railway transport enterprise and found out it’s shortcomings, as its unitary measurement indicators and it did not reflect classification regulation and value evaluation, so it does not apply to the railway transport enterprise performance evaluation at present stage; And then optimize the old railway transport enterprise performance evaluation system, and construct a new system to suit the railway transport enterprise under the background of state-owned enterprises reform; Finally use the new performance evaluation system to assessment three railway transport listed companies, and contrastive the new evaluation results with old evaluation results.The new performance evaluation system of the railway transport enterprise is more scientific and reasonable, it embodies classified regulation, value assessment, strategic assessment and transverse contrast. New performance evaluation system adds EVA index evaluation indicators and strategy evaluation indicators, and designs different index weight according to the classification of the railway transport enterprise, finally calculates the scores in the same category of the railway transport enterprise. Compared with the existing evaluation system, the new performance evaluation system has more index, and it has strategic index to inspects enterprise operation, after the comparison of performance we also can find out the weakness of enterprises at the same time, It help enterprise to raise in the process of operation in the future, which can make the enterprise healthy and comprehensive development.