Research On Balanced Scorecard Based On New Third Board Hierarchical Perspective

Since the 90s of 20th century,China's capital market has begun to take shape after continuous development.Currently,the capital market consists of the on-site market and the over-the-counter market.The market of the main board,the GEM and the OTC market share transfer system of small and medium-sized enterprises,regional equity markets,securities companies dominate the counter market together constitute China's multi-level capital market system.Various companies operate capital operation such as investment and financing in the capital market.Among them,the new third board market is dominated by hi-tech,textile and apparel,and younger enterprises.The new third board can also be regarded as a springboard for enterprises to log in to the main board.In order to standardize the market for the new "Third Board" and realize the scientific management of the "Third Board of the Third Board",after a period of probing and probing,China promulgated a new three-tier and tiered implementation approach in June 2016.From then on,the three new boards will be divided into two levels:Innovation layer and basic layer.In order to enable the new three-board companies to log on as soon as possible,the company must develop healthily.At this time,the company's own scientific management is particularly important.In order to make management more scientific and efficient,reasonable performance evaluation is essential.This paper,based on the new three-tier hierarchical perspective,takes the new three-board textile and clothing enterprises as an example to study the problems of the balanced scorecard as a performance evaluation index.Based on this,the paper explores how to optimize the balanced scorecard Index system,thereby enhancing the effectiveness of the new three-board corporate performance evaluation.