The Taiwan finance industry always pays extreme attention to the customer relationship management, this research mainly refers to the related literatures of customer value performance evaluation and concludes the dimensions and criterions which enterprises are supposed to consider when executing the evaluation on the customer value performance. We apply the Analytic Hierarchy Process to build up the appropriate evaluation system for customer value performance. We further adopt the Gray Relation Analysis to study the level of relationship between the customer value indexes and the performance of product, service and personnel of enterprise in order to provide the documentary data of making administration policy for the finance industry.