The core of enterprise management is to stick up for the profit of partners and create the best value. The value lies on the long-term effective enterprise performance management. Enterprise performance management is the core of human resource management, but the evaluation methods of the performance management are still qualitative mostly, which are of great limitation. In this paper, we firstly discuss the operational feasibility of performance management using game theory, and then demonstrate the existence of win-win equilibrium from theory level. After studying the cost-benefit analysis, data envelopment analysis is used to evaluate the effect of enterprise performance management on the basis of efficiency views, and the performance evaluation content based on DEA and the feasibility of it are put forward and analyzed, At the end, based on the data of four power plants, we analyze the effect of enterprise performance management. It provides a new idea of evaluate the implementation effect of performance management for the enterprise