The Research On The Problems And Solutions Of The Balanced Scorecard In Chinese Enterprise

Along with the continuous deepness of the economic system reform and the gradual perfection of the strategic management theory in our country,the farsighted development of the enterprise is focused on by the shareholders,the managers and the common employees.But,the traditional performance evaluation methods are partial to the short financial performance of the enterprise,which can't adapt the development of the modern enterprise more and more.Therefore,how to build up a set of performance evaluation systems which are fit for the development of the enterprise in our country has been widespread focused on by the theory field and the practice field.But the balance scorecard not only makes up the blemish that the traditional performance evaluation methods are single and short,but also can combine with the development strategy of the enterprise well.The application of the balance scorecard by the enterprise may evaluate the performance of the enterprise more comprehensively and put forward some reasonable suggestions to the strategic adjustment of the enterprise.Owing to the application of the balance scorecard in our enterprises is in starting stage, now it is very important and realistic to discuss the problems during the application of our enterprises and corresponding solutions.This paper discusses the problems during the application of our enterprises and corresponding solutions from three parts.The first part introduces the origin,the theories development,the basic frame,the analysis on four-dimension causality and the characteristics of the balance scorecard.Compared with the traditional performance evaluation methods,the balance scorecard is strategic,long-term and comprehensive.From the present situation of the balance scorecard in our country,the second part argues that the application environment has some obstacles that the level of the strategic management is hysteresis,the balance scorecard lacks the management echelon's support and the employees' approbation and the information system construction falls behind etc..At the same time,there are also some problems in the application methods, for example,the methods are disjointed with the strategy of the enterprise,the index system is not perfect and the balance scorecard is simple resolved etc..In the light of the problems in the second part,the third part inquiries into the corresponding solutions.Finally,by the case analysis on the company-DHL,the author emphasizes that the application of the balance scorecard in the enterprise is gradually and must be accordance with the actual circumstance of the enterprises.This paper wants to improve the application of the balance scorecard and bring about the conditions for the farsighted development in the enterprises of our country by the solutions.