There are many questions in executing enterprise performance management in our country, in general, performance management does n’t play the fully theoretical role which it should do. There are many reasons for this phenomenon, but the most important one should be the responsibility of top management.Top managers should perform their responsibility in the enterprise performance management by the following aspects: building corresponding enterprise performance culture and strategy, implementing top-down performance management training, participating in the implementation of the performance management, developing and executing a performance management system for top management.