Morality has been valued by people since ancient times and has become an essential principle and norm in human social life. With the continuous development of economy and society, the economic and social values of morality has become increasingly prominent, and the concept of moral capital has been put forward and attracted widespread attention. From the micro perspective of the enterprise performance management, this dissertation studies the form of entrepreneurial moral capital, and analyzes the influencing mechanism of entrepreneurial moral capital in performance management. Result shows that the moral capital is vital to an enterprise’s performance management and development, and furthermore, the moral capital of entrepreneurs, as the core of enterprise management, cannot be ignored.