Research On The Application Of Balanced Scorecard In SMT Bureau

Since the beginning of the 21 st century,China's high-tech and industrial industries have seen explosive development,and the market economic system is becoming more and more perfect.If an economic unit wants to establish itself in the market,it will face more complex environment and more fierce competition.Among them,with the implementation of the new round of public institution classification reform system in China,a large number of public institutions in the transition period with operational attributes will face the great challenges brought by the "business to business" system reform.After the transformation,these institutions will officially become independent economies in China's economic market and receive cruel tests from the market.SMT bureau is such a public institution with operation attributes in the transition period.For a long time,the main source of income of the unit is financial allocation from the government.Although it often undertakes some market projects,its overall financial accounting and management are rather extensive and backward,which is difficult to meet various requirements in line with the market.Once the reform policy of "turning business into enterprise" is formally implemented,the government financial allocation will be gradually reduced,and the overall operation will be market-oriented.In order to deal with the resulting business problems,SMT bureau needs to do a good job in business transformation and upgrading in advance,boost the determination of cadres and staff officers to start a business,and determine a new strategic direction.From the financial point of view is to improve the business units of the assessment and incentive system.However,at present,SMT performance assessment is still mainly based on financial indicators.Such a one-sided assessment mechanism often only focuses on the results in the past and focuses more on the results factors.It is impossible to evaluate the investment of forward-looking people,money and material resources of the organization,and it is difficult to consider the leading driving factors.It is not conducive to stimulating the potential of business units to explore and innovate,and is not conducive to the long-term development of the overall situation.The introduction of balanced scorecard can solve such problems to a certain extent.The application of balanced scorecard in performance appraisal can provide managers with more objective and valuable performance appraisal data comprehensively and effectively.Based on the selection of SMT bureau subordinate three secondary units of specific financial data,mainly from the perspective of performance appraisal,on the basis of field investigation,for example demonstrated through the comparison and integrated analysis,data and other methods,analyzes the strategic transformation in SMT inning,the existing prominent problems of performance appraisal,the balanced scorecard in practice with the feasibility and necessity of application,verify the reference to the balanced scorecard principle design of examination system can be effective for the secondary units in SMT bureau management system,complete and reliable evaluation.Finally,this paper argues that although the promotion and application of balanced scorecard in SMT bureau has a series of difficult problems that need to be solved in terms of system,personnel and application,it still has obvious advantages compared with the existing performance assessment methods and has considerable research and practical value.