Research On The Blanced Scorecard For The Performance Evaluation Of Clients

In recent years, Financial leasing as an emerging industry is a fast-growing industry which attracts so much concerned. Its new way of financing will give businesses more flexible funding. However, as financial leasing companies, they are generally small. As the new industry, experienced practitioners are scarce. So in the finance leasing company’s development process, how to select the best tenant to be their business object is very important, which decides the success or failure of the entire business. Thus, financial leasing companies’ risk control is valued before to do the business, and lessees must to be strictly reviewed. However, at this stage, most of the basic financial leasing companies set their own evaluation process to develop operations, and to know the situation of the lessee thoroughly, but with inefficiency. Basically relying on external disclosure of information and internal staffs’ verbal communication to general understand the information of tenant situation. It is a short-sighted and circumscribed way to assess the limitations. Financial leasing industry for the lessee’s assessment is still fragmented, lack of communication, which is in urgent need of a suitable theoretical approach to guide the use of science in finance leasing companies on the assessment of the lessee methods to drive business decisions and completion.Faced with this emerging problem of this industry, the paper researched the theoretical starting at BSC, reviewed and summarized the previous study on BSC form domestic and foreign area. Aimed at on finance leasing companies’demand on the assessment of the lessee analysis, developed and modified the BSC which is applicable to traditional internal performance evaluation. To build evaluation methods based on the Balanced Scorecard lessee, in order to know about the lessee’s overall status quo, and future development which will be used for the analysis and the use of financial leasing business decisions. This paper will be the form of case studies. Used financial leasing company J’s leaseback business with B steelmaker as an example. The final conclusions of the assessment results for J finance leasing company decision-making. The case of the leasing business based on balanced assessment as to the practical application, further validate the conclusions of this paper operability and usability.The innovation of this paper is to apply the balanced scorecard which used to internal performance evaluation assessment to external companies for collaborative decision-making. Expand four dimensions of the traditional Balanced Scorecard, to meet financial leasing companies’ requirement to assess lessee. They are six areas:external context, internal processes, financial condition, operating conditions, innovation and development, lease. It covers several aspects of the basic contents of a financial leasing company all need to know at this stage to assess and classified it. After analysis this paper will give a simulation analysis of the actual situation of lessee. The indicators’ selection is consistent with the lessee’s Industry characteristics. The lessee simulation scoring can directly reflect the overall performance. The final results of the assessment will be offered to the J as an important reference for the business decision.