A Study On The Use Of Balanced Score Card In State-owned Enterprises

Since the State Council clearly promulgated the decree of state-owned enterprise reform, including larborship, personnel and distribution (the Three Systems Reform), State-owned enterprises are getting into reform. Since2006, the Shenzhen state-owned enterprises also have start the reform. The reform of performance appraisal is an important part of the Three Systems Reform. In the case of a Shenzhen state-owned enterprise in Three Systems Reform, This article is widely used data analysis, such as Interviews and secondary data, case study, and interdisciplinary courses combining public management, business and management, and philosophy. Using the Balanced Scorecard theory as the basis, this article analysis the application effect in state owned enterprise, which use the based on the Balanced Scorecard of key performance indicators system. It use a specific state-owned enterprises as a breakthrough point to clear the specific purpose of the Three Systems Reform reform and the performance appraisal reform. Contrast to the past performance situation, We do the feasible analysis of the state-owned enterprises to implement the Balanced Scorecard performance system. Than we evaluate the implement through management, infrastructure management, staff management and other aspects. Finally, we Find out the existing problems and puts forward improvement suggestions and Strategies. Through a series of research and analysis, we find out that the balanced scorecard system is also applicable to the Three Systems Reform for state-owned enterprises. After carrying out the new system, the enterprise’s Operating income increase, profit grow, and financial index basically complet. At the same time, the basic management level is improved by focusing management target, solidifing financial management, strengthen the system construction, catching the internal foundation management. Through the Three Systems Reform, expecially the performance appraisal reform, the enterprises establish a " can up or down, can go in or out, can high or low" personnel management system. And they also establish the performance evaluation system of modern enterprise. They completely change from "institution" to "keeping up with the market". In a word, as the performance evaluation and other human resources management technology getting deep in the state-owned enterprises, the competitive power of the enterprises will continue to strengthen.