Balanced Scorecard Application In China

In this thesis, we not only discuss a new performance evaluation tool - the Balanced Scorecard created by Kaplan and Norton, but also discuss its related theories and the case that is used in our businesses. Balanced Scorecard has the advantage that as an enterprise performance evaluation includes both financial indicators, and non-financial indicators covering customer, internal business processes and learning and growth and so on. The combination of financial and non-financial indicators also serves business strategy which is the result of top-down decomposition of strategy. The combination which makes the Balanced Scorecard become connecting bridge between strategy and performance evaluation also forms a two-way formation and improvement of circulation between strategies and objectives. Balanced Scorecard not only provides enterprises an innovative performance evaluation system, but also provides the fundamental protection which can guarantee the link between corporate strategic management and performance evaluation.Since the inception of the balanced scorecard, in just 10 years time, it in theory gained great development, and its practical uses are more and more widely. In this case, I choose the Balanced Scorecard application in China's enterprises as dissertation research content.This thesis not only combines theoretical analysis and case studies, but also combines quantitative analysis and qualitative analysis. I study the balanced scorecard mainly in related issues in the use in our business. First of all, to discuss the study background and research significance, domestic and international theory research, research content and research methods; Secondly, an overview of the Balanced Scorecard theory and building the Balanced Scorecard; Finally, according to business use of the Balanced Scorecard, sum up our problems in the use of the Balanced Scorecard process and propose measures for improvement.