The Application And Improvement Of The Balanced Scorecard In Our Country's Enterprise

After 1980s, micro-electronics, computer and other high-technology industries have been developing rapidly, which brings the economic trend of information, networking, intelligence, integration. The society enters gradually to an entirely new era--the era of knowledge economy which makes the enterprises compete intensely. The implementing of the strategy management is the developing trend of modern enterprise. To construct performance evaluation system based on strategy is favorable to general and objective evaluation to enterprises, to shape the competitiveness, which is favorable to advance the strategy management of enterprises. The advent of the Balanced Scorecard (BSC) provides important strategy management model. The BSC has been implemented widely since it was coming out in 1992. At present, the research on the balanced scorecard is in the introducing stage in our country, just a few enterprises know it, fewer implement actually. So the BSC is a entirely new tool relatively to overseas.The main content is divided into six parts: The first part is foreword introduction; The second part researches the method and development of enterprises performance evaluation; The third part systematically introduces and analyzes the strategic evaluation system--the balanced scorecard on the basis of research results about the BSC at home and aboard; The fourth part researches the application condition about the BSC in Europe, Asia and in our country, sums up the application preconditions and evaluates its advantages and disadvantages; The fifth part illustrates the significance of setting up and implementing the balanced scorecard in our country, analyzes the obstacles and difficulties in the process of implementing the balanced scorecard and brings forward the corresponding measures and other advices; The sixth part improves the balanced scorecard based on harmonious concept of development, combining with the actual practice of our country's companies. The content of this part is the core research of this article.Company's economic activities and environment activities influence each other. While developing the economy, the environment problem becomes increasingly prominent. This article plans to add environmental management to the balanced scorecard, which can not only enhance the company's higher managers'environment consciousness and put it in long-term strategic thought, but also promote comprehensive and coordinated development of the balanced scorecard. This is the article's innovation.