| Along with the coming of knowledge economic era and the further development of globalization, the enterprise has to face rapid changed environment and tough competition. It is very important to the success of the enterprise to establish a system to evaluate the enterprise performance and the strategic execution timely and accurately.As an effective tool of management, the Balanced Scorecard(BSC)had been widely applied in the evaluation of the enterprise performance. More and more attention had been paid to the issue of how to use this tool effectively. The paper tries to establish a performance evaluation system referenced BSC.Primarily, this paper introduces theories especially BSC theory related to enterprise performance evaluation and analyzes the limitation of the current enterprise performance evaluation system, which is regarded as the fundament of setting up the general enterprise performance evaluation system.Secondly, Considering the influence of sustainable development strategy and using the research of domestic and foreign countries for reference, this paper establishes a performance evaluation system based on BSC including financial index and non-financial index. This system puts forward to evaluating the enterprise performance from five aspects: finance, inner process, study and grow up. the customer, durability, which overcomes the shortage of single evaluation principal part and single financial performance evaluation.Then, this paper sets up performance evaluation index system for coal industry and uses it in A coal enterprise. It makes use of analytic hierarchy process (AHP) and synthesis quotients method to engender weighed index. Through calculating the general numerical value, this paper evaluates the performance of A coal enterprise entirely and gives some advice to the enterprise.At last, this paper summarizes the research and puts forward to the questions needed settling. |