Balanced Scorecard In Application Of Agricultural Enterprises Performance Management

Agriculture has become the top priority of China's economic development in recent years, central government has released seven straight to "agriculture, rural areas and farmers" as the theme on the 1 st document that emphasized the development of agriculture in the foundation of the national economy.The same time, agricultural enterprises and farmers, as closely linked to forms of economic organization, its strong compliance necessary for the general development of the agricultural growers to bring lasting benefits.But because of China's agricultural enterprises and the development of a late start slowly, how to improve the management level of agricultural enterprises, agricultural enterprises in many circumstances favorable policies to ensure the sustained, sound, steady development, which are all a breakthrough in agricultural business management models proposedthe new requirements.The article focuses on performance management theory was introduced, then the basic elements of the balanced scorecard, the basic principles and applications in the enterprise environment to the general discussion, which leads to the Balanced Scorecard performance management thinking. In this paper, agricultural enterprises in the Balanced Scorecard performance management research focuses on two aspects:First, by analyzing the characteristics of China's agricultural enterprises, which in-depth analysis of the agricultural enterprise performance management status and problems, and the basis for the analysis of the problem the proposed solutions to this problem; the second is the Balanced Scorecard performance management in the agricultural enterprises in the application of conditions were analyzed. This paper, empirical analysis, the depth of the agricultural enterprise application performance management scorecard for the necessity of agricultural enterprises in the external environment and internal environment and business stakeholder analysis, a clear corporate strategic objectives for agriculture Enterprise Balanced Scorecard indicators made more scientific and reasonable design ideas. The article on the balanced scorecard indicators and case analysis of the revelations, the Balanced Scorecard for the agricultural enterprise application effect a reasonable conclusion.As an advanced performance management tool,the advantage of Balanced Scorecard has been sufficiently validated.However, China's agricultural enterprises in the introduction of performance management, balanced scorecard, still need to overcome the small size of agricultural production, management, as well as low levels of capability for independent innovation is not strong disadvantages.In agricultural business management functions of the constant development and improvement process, the advantages of the Balanced Scorecard will also be gradually revealed.