| With the global competition progressively, more and more enterprises have established legible strategy for procuring competition. How to translate strategy decision into action? Developed countries adopt the balanced scorecard to improve performance measurement management, which can disassemble and classify strategy and put strategy into effect. The method has influenced the management level of modern enterprises dramatically. Meanwhile, it has improved practice ability of strategy.The balanced scorecard is the tool that can put strategy target into effect and can enforce performance management. By mutual driving causality of four perspectives, such as financial, client, internal management process, learning and growth perspectives, the track of enterprise's can be showed. The goal of performance measurement and improvement, actualization and amendment of strategy, achievement of strategy targets can fulfill. On the base of brief introduction of X enterprise, this article analyses the problems and reasons about management of strategy and performance, illuminates the necessary of the balanced scorecard for X enterprise. Moreover, on accounting to theory of the balanced scorecard and success experiences of other companies, the project and operational approaches have been designed for X enterprise. After that, it analyses and valued the anticipated effects. From demonstration, we consider that X enterprise has established 10-year strategy, and for fulfilling strategy and improvement the future competition, the enterprise should use the balanced scorecard to disassemble key objects of every department from financial, customers, internal management process, learning and growth perspectives. By adopting systematical methods, such as setting objects, valuing performance and taking rewards and punishment of salary, X enterprise can fulfill her strategy and make progress immensely.As the first plant in trade, X enterprise has established affiliations with leader's intentions, decisions, targets and performance of enterprise's, departments and employees by taking the balanced scorecard initially. It will has the generalized value in their trade. |