The Construction And Application Research Of Strategic Performance Evaluation System Based On The Balanced Score Card

With the advent of economic globalization and the knowledge economy,competition in the market isbecoming more and more fierce,the comercial environment that enterprises are faced with is constantlychanging,so enterprises get into the strategic management era.The performance evaluation is an importantpart of strategic management,and it plays a significant role in realization of enterprise strategic target.Ifenterprises want to maintain their advantage in the competition,to be construct a scientific and reasonableperformance evaluation system is necessary and it can improve the competitiveness of enterprises.Becausethe traditional financial performance evaluation system has many disadvanceges and shortcomings,it cannot meet the requirements of performance evaluation in the new period,and enterprises need to constructthe new and strategic performance evaluation system.Balanced Score Card is a tool of constructingstrategic performance evaluation system and strategic execution,so it meets the requirements ofperformance evaluation in new times.The outstanding characteristic of Balanced Score Card is that itintroduces nonfinancial indicators on the basis of the financial indicators,namely it establish evaluationsystem from four aspects(finance,customer,internal business processes and learning and growth),tractionlayer from top to bottom,layer upon layer from bottom to support,and it not only realize the enterpriseperformance evaluation,at the same time reveals the driving factors of enterprise performance evaluation,soit is more comprehensive and reasonable.This paper is on the basis of Balanced Score Card theory and summary of overseas studies onBalanced Score Card,firstly it begins with the evalution of performance evaluation system and introducesBalanced Score Card system and its related content,and it makes a comprehensive analysis on itsadvancement.Secondly,this paper expounds the necessity of constructing and implementation of strategicperformance evaluation system based on Balanced Score Card,taking some problems of performanceevaluation of enterprises and significance of strategic performance evaluation system based on BalancedScore Card in our country as breakthrough point.Then,with the method of combing with case,we constructstrategic performance evaluation system based on Balanced Score Card of KX company with the beginningof strategy of KX company,and use Analytic Hierarchy Process (AHP) to be the weight distribution.Finally,this paper suggests the targeted protection measure of strategic performance evaluationsystem of KX company,so as to realize comprehensive performance evaluation of KX company.The aim of this study is to construct a new strategic performance evaluation system for enterprisesthrough combination of theory and cases,which helps enterprises improve performance,upgrade strategicmanagement and achieve strategic goals.At the same time,it provides beneficial reference for thedevelopment and adaptation of strategic performance evaluation system based on the Balanced Score Cardin our country.