As the degree of deepening reform and opening up, Chinese enterprises for enterprise inside and outside the challenge of the environment is becoming more and more big, the enterprise want to gain a foothold in the challenge, get rapid development, one of the essential condition is to have a clear strategy, but also can according to effectively implement this strategy. But for our country enterprise management and business owners, to implement the target strategy is a difficult problem to be solved. A enterprise want to have a foothold, and in the competition, need practical management methods, this method not only can make the enterprise foothold, it is also the magic weapon for the lead, in so many management methods, the balanced scorecard as a performance management effective means, since they are put forward and get attention throughout the world, in the aspect of performance management, the implementation of enterprise strategy creates a huge role, gradually, the balanced scorecard is concerned by many scholars and enterprises in China. Over the past20years, we have some domestic enterprises or are using the balanced scorecard performance evaluation tools, and applied to the enterprise’s daily performance management work, and obtained the certain result, but as a special class of national enterprises, military industrial enterprises in the company by using the balanced scorecard theory to the enterprise performance management evaluation system of research is still in the blank stage. To targeted, the author specially selected a representative of the department, market development department, and has carried on the special study, focus on performance, performance management and the balanced scorecard theory knowledge system on the basis of the study, analysis and explore how to effectively use the advanced performance evaluation tool--balanced scorecard to build a long-term, heavy balance, despite the short-term market development based on the balanced scorecard performance evaluation system. This article selects the xi ’an region military enterprise representative company in M company, implementing performance evaluation process as the research object, the purpose was to explore how the balanced scorecard this strategic management tool to complement the company performance evaluation theory and method.In this paper, first of all, from the perspective of the performance, performance management related theory, in learning about the balanced scorecard theory on the basis of the concept, connotation, four dimensions of balanced scorecard and strategy map and carried on the thorough analysis and research at home and abroad theory and practice, through the form such as visiting, discussion and analysis of M company performance management evaluation system of the status quo, we focus on choice, a division of the company, market development department, around this sector, combined with the target management method, the determination of key performance indicators, the balanced scorecard theory system of import, and discuss the feasibility and necessity in execution, build a typical of a strategic assessment system. Finally, this paper prepared conditions, at the early stage of the company in market of M company development department implemented based on the balanced scorecard performance appraisal system, and probes into the evaluation process tracking, checking, feedback and effect assessment, obtained the good effect, through the base to discuss, we will provide experience for the next step to promote the foundation. For an effective evaluation system, it not only provides strong support for the enterprise to win the market, at the same time for domestic peers in terms of using the theory of the performance evaluation system has certain practical significance. |