The Study Of Balanced Scorecard's Application In Performance Evaluation Of Chinese Enterprise

The changing of business environment and the intensifying of marketing competition made the defects of enterprise performance evaluation in our country become more and more obvious. Traditional methods of enterprise performance evaluation concern too much on the financial statements, easy to trigger short-term behavior, unable to meet the needs of long-term strategic development. Kaplan's Balanced Scorecard solved this problem effectively, and have got a wide range of successful applications at abroad.Some domestic enterprises have tried to introduced this method, but encountered different degrees of failure. In view to the present situation, this paper chooses the theoretical contents and development of the Balanced Scorecard as beginning, integrates the comparison of literature and the combination of qualitative and quantitative research methods, with the practical experiences and enlightenments, through comparative analysis of large amount of cases, looks for ways to promote the use of Balanced Scorecard suiting to Chinese enterprises in feasible framework. In the end, proposes specific ideas of introducing Balanced Scorecard with a view on enlightenment to the Balanced Scorecard's applying in China's enterprise performance evaluation.