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Knowledge management is the source to improve enterprise core competitive ability in the knowledge economic ages. The evaluation of enterprise knowledge management performance based on gap analysis consists of determination of the evaluation object, application of evaluation method and analysis of evaluation results. An evaluation index system of enterprises knowledge management performance with two-stage evaluation index system, including object level, major factor level and index level was set up. Benchmarking and gap analysis were applied in the evaluation results analysis. With cobweb diagram the enterprise knowledge management performance between the evaluated enterprise and the benchmark are revealed clearly. Enterprises can use this method to find out the major factors with larger space to improve.