Research On The Performance Appraisal Of The Board Of Dirctors Based On The Balanced Score Card

With the international competition intensified, the science and technology will change with each day by day, as well as the economic environment will undergo great change.The responsibility of trustees will be taken regarding company's economical condition. It increasingly is inevitably heave. Society to its expectation also sharply increases day after day. However the resource is limited, how to use the limited resource to realize its biggest effectiveness? The operating efficiency is most the persuasive target. The board of directors which is followed by a series of government scandal grows, unavoidably receives the accusation and the censure,such as "the board of directors movement did not have the efficiency" , "The board of directors has become the CEO rubber stamp" and so on.Board of directors' operating efficiency is very low, indeed it is the fact which is not worth of struggle! The key problem current urgently awaiting to study is how to enhance the board of directors' s working efficiency. Therefore,accountant society should urgently strengthen to research board of directors achievements appraisal this topic. To emerge from the American balanced score card is not only a kind of advanced strategic management tool,but also is a superiority performance appraisal method. The author absorbs its essence, also performs to revise, and applys to the board of directors's performance appraisal. This article first from the view of the entrusts and the agent theory, the protection of property right, the protection of stakeholder benefits, the frugal transaction cost, as well as encouraging and restrainable mechanism, is elaborated the board of directors achievements appraisal agent. Following it we introduce the present situation of the board of directors achievements appraisal, As well as the American board of directors achievements appraisal operating procedure has been carrying on the elaboration. Compared with the other means, it is without doubt a kind which has the superiority the appraisal method. Therefore, the board of directors achievements appraisal become our reality choice; Then,on the foundation of this, the revision balanced score card idea about the board of directors achievements appraisal system concrete design has been detailed. Finally, we discuss and analysis emphatically the feasibility of appraisal board of directors achievements appraisal of the revision the balanced score card , the applying question, maintenance of the revision balanced score card as well as the concrete method which is used to appraisal the board of directors achievements, and the corresponding case research has been conducted.