The Balanced Scorecard' Situation And Solution Used In Chinese Companies

As the most influenced tool of strategy management in the 75 years in management field, Balanced Scorecard (BSC) brings the Chinese enterprises new management theory. However, in China, even some managers didn't hear about balanced scorecard, neither used it. The creator of balanced scorecard, Kaplan, comes to China and introduces it to Chinese enterprises by his lecture. Then our Chinese knows it, but only as a tool for performance evaluation, not a tool for strategy management. Furthermore, there are some problems in its design and implement. Therefore, the author hopes this study could give some suggestions on the application of balanced scorecard to the Chinese enterprises.This empirical study analyzed the application of balanced scorecard in Chinese companies by depth interview and questionnaire investigation with the SPSS software. The result shows two important points. On one hand, not many Chinese companies have applied balanced scorecard at present. On the other hand, in their system of performance evaluation, although many companies didn't have applied balanced scorecard, they also have applied its thoughts because the dimensions in performance value is not only limited to finance, but also non-finance index, especially paying more attention to the relation between the two dimensions. But the correlation between the performance evaluation system and strategic target is not very consistency. The knowledge and appliance to balanced scorecard for every company differs from the scale and property of the company.This study summarized two points of the application of balanced scorecard in China by interview and data analysis. Firstly, it lacks the balance between the dimension of performance evaluation and the index choosing of performance...