随着经济全球化的发展，市场竞争日益加剧，促使社会分工细化，西方发达国家为降低成本、提升竞争力，选择将非核心软件业务外包，软件外包行业自此开始兴起并迅速的发展。伴随着全球信息技术的迅猛发展，软件外包成为近几十年来软件行业发展的趋势，软件外包的价值也被全世界广泛认可和接受。软件外包使企业在发展过程中降低成本，使企业有更多的时间和成本去增强企业核心竞争力。 软件外包作为知识密集型行业，已经成为我国软件行业发展的潮流和趋势，软件外包的成功与企业的绩效考核密不可分。软件外包行业的绩效考核直接决定了企业的生存和发展，因此行业内绩效考核问题引起国内外许多学者浓厚的研究兴趣。他们试图通过不同的角度和方面来解释软件外包绩效的成功因素，目前已有许多理论性研究成果被不断提出和验证，为本文的研究提供理论性依据。但目前软件外包行业绩效考核发展处于基础阶段，绩效考核尚未成熟缺乏经验，目前缺少适合这个行业的科学合理的绩效考核体系。软件外包行业因其特殊性，也难以通过照搬其他企业成功的绩效考核方式来成就自己，因此科学合理的绩效考核体系的建立对于软件外包行业健康有序的发展具有重要意义。 本文主要以A软件外包公司为例，首先通过文献研究法对软件外包及绩效管理相关理论知识进行概述，发现软件外包行业绩效受到客户满意度、行业特点、服务质量及员工成长等因素影响。运用实证法和访谈法提出目前A软件外包公司绩效现状及相关问题，结合软件外包的行业环境因素、企业自身管理因素及员工层面因素对绩效问题进行分析，运用绩效管理相关理论知识对A软件外包公司绩效考核方案进行改进设计，提出以平衡计分卡为基础的关键绩效指标体系的设计方案，平衡客户满意度、内部流程、财务指标、员工学习与成长之间指标关系，使绩效考核方案全面性和突出重点相结合。在绩效考核方案的改进过程中，注重绩效考核流程的完善和过程监督，加强公司管理者的绩效意识并调动员工绩效考核过程中的积极性，将绩效考核方案进行多方面运用，并通过有效的保障措施来保障绩效考核的实施。 本文研究的主要创新点是以A软件外包公司为例，从客户关系、公司内部、员工多角度去分析企业绩效考核存在问题，结合其行业特点建立以平衡计分卡为基础的KPI考核体系，将客户满意度、公司内部运营及财务指标、员工成长指标与企业绩效建立联系，全面平衡指标的基础之上做到重点考核，保障A软件外包公司能够合理发展。

With the development of economic globalization, the market competition has intensified, and the division of labor in society has been promoted. Western developed countries have chosen to outsource non-core software business in order to reduce costs and enhance competitiveness and since then, the software outsourcing industry has started to flourish and develop rapidly. With the rapid development of global information technology, software outsourcing has become a trend in the software industry in recent decades, the value of software outsourcing has also been widely recognized and accepted around the world. Software outsourcing allows companies to reduce costs in the development process so that companies have more time and cost to enhance their core competition. As a knowledge-intensive industry, the software outsourcing industry has become a trend of China software industry development and the success of software outsourcing and the performance evaluation of enterprises are inseparable. The performance appraisal of the software outsourcing industry directly determines the existence and development of the enterprise. Therefore, the performance management in the industry has aroused great interest of many scholars at home and abroad. They attempt to explain the success factors of software outsourcing performance from different perspectives. Until now, many theoretical research results have been put forward and verified continuously, which provide the theoretical basis for the research of this paper. However, at present, the performance management of the software outsourcing industry is in basic period, the performance management is immature and lacks of experience. As a result, there is a lack of a scientific and reasonable performance management system suitable for the industry. Software outsourcing industry because of its particularity, it is difficult to copy the successful performance of other companies to achieve their own performance management. Therefore, the establishment of a scientific and rational performance management system is of great significance to the healthy and orderly development of the software outsourcing industry. This paper takes A software outsourcing company as an example. Firstly, it summarizes the theoretical knowledge of software outsourcing and performance management through the literature research method. It finds that the performance of software outsourcing industry is influenced by customer satisfaction, industry characteristics, service quality and employee growth and many other factors. Use an empirical approach for presenting the current performance status of A software outsourcing company and related problems, then analyze the performance problems of the software outsourcing industry combining environment, the company's own management factors and employee-level factors, and at last, carry out an improved design for the company assessment plan by using theoretical knowledge relating to performance management as well as a design plan for a key performance indicator system based on the Balanced Scorecard is proposed to balance the customer satisfaction, internal processes, financial indicators, employee relationship between learning and growth, and to make the performance assessment plan comprehensive and outstanding. During the improvement process of the performance appraisal plan, we will focus on the improvement of the performance appraisal process and process supervision, strengthen the company managers' performance awareness and mobilize the enthusiasm of the employees in the performance appraisal process, apply the performance appraisal plan in many aspects, and pass effective guarantees to ensure the implementation of performance assessment. The main innovation of this paper is taking A software outsourcing company as an example to build a combination of KPI evaluation system based on balanced scorecard with its industry characteristics by analyzing the problems existing in enterprise performance appraisal from client relationship, internal and staff perspectives, meanwhile, build relationship between customers’ satisfaction, company operation, financial index, employee growth indicators with the company performance and realize focus assessment on the basis of comprehensive balanced indicators in order to guarantee the reasonable development of A software outsourcing company.