Application Research Of BSC In The Performance Evaluation Of High Tech Enterprises

There are lots of defects when evaluating the performance of high tech enterprises only depending on financial index, as a result of high intellectual capital of high tech enterprises. As a mature tool, Balanced Scorecard suits the characteristics of high tech enterprises, which performance can be evaluated roundly, scientificly and externally.Firstly, the paper indicates the questions of high tech enterprise's performance evaluation. And then illustrates the theory of Balanced Scorecard, and analyzes the existing questions in practice combining it's application in enterprises. Analyze the feasibility for the application of BSC in high tech enterprises. Then analyze the key questions of high tech enterprise's performance evaluation, include the analysis of influential factors, research and development performance evaluation, intellectual capital evaluation and so on. And indicate the matters which should be paid attention to. On the basis of this, the system of high tech enterprise's performance evaluation is constructed in financing, customer, interior flow, and learning and growing. Finally, using AHP, method of coefficient of variation and grey analysis of incident coefficient, analyze high tech enterprise's performance evaluation by means of examples, and get the result of evaluation. Then put forward the suggestions for BSC's application in high tech enterprise's performance evaluation.