<b>Research on Enterprise Development Stage and Performance Evaluation Index</b> Performance evaluation indicators are a means to measure the business results of enterprises. Through the comparative study of indicators, we can find the business gap, accurately find the defects of enterprise management, and gradually adjust and improve the enterprise strategy. Enterprises have different operating characteristics in different life cycles and face different competitive environments. Therefore, according to the sequence of different development stages of enterprises, this paper will think about how to choose performance evaluation indicators in different periods and under different strategic backgrounds. enterprise development stage, management strategy, performance evaluation index, life cycle 55-60 Issue-1 Volume-6 Gao Xinyi | Zhang Yulin