Research On The Application Of BSC In The Performance Evaluation System Of High-tech Enterprises

With the continuous development of human civilization,different from the traditional general manufacturing enterprises,the related high-tech enterprises with science and technology as the main production core derive from the current era background of the global economy with science and technology as the main development power.In order to ensure that the high-tech enterprises have more development opportunities and market platform to escort,in addition to a series of national government affairs have been issued successively Preferential support measures,high-tech enterprises use performance evaluation system for real-time monitoring of business development.First of all,through the investigation of the existing performance evaluation system of high-tech enterprises at home and abroad,this paper finds that compared with western countries in Europe and the United States,China's internal high-tech industry started late,and there is a lag that can not be ignored.Most of the high-tech enterprises still use the performance evaluation system of traditional manufacturing enterprises,and only pay attention to the impact of changes in financial indicators on enterprises.However,different from the traditional manufacturing enterprises' characteristics of high investment,high risk and high innovation,only through financial indicators can not comprehensively and effectively evaluate the performance of high-tech enterprises.In the face of this situation,it is necessary to establish a set of performance evaluation system with high-tech enterprises as the main users,integrating the characteristics of enterprises and the strategic development needs,to ensure a good development environment for high-tech enterprises in China.Through further research,it is found that as a mature evaluation tool with both strategic management and performance management,balanced scorecard can well match the characteristics of high-tech enterprises,and can achieve accurate,comprehensive and objective performance evaluation requirements of high-tech enterprises.Further analyze the problems and deficiencies of high-tech enterprises in China,investigate the characteristics of high-tech enterprises and the current performance evaluation mode,and decompose the key elements that affect the performance evaluation of enterprises.This paper expounds the basic principle of using the performance management tool-balanced scorecard,synthesizes its original use experience,and avoids the mistakes in the past performance management.Verify the use matching rate of Balanced Scorecard in high-tech enterprises,and combine the characteristics of high-tech intensive enterprises,list the issues that should be paid attention to,at the same time,build a performance evaluation system of finance,customers,internal distance,and learning and growth.Select Y company,a representative research enterprise,to evaluate the results of the Balanced Scorecard performance system customized according to the characteristics of Y company,through the research on the general situation,business model and existing performance evaluation system of Y company,through the analysis methods such as coefficient of variation,grey correlation degree and efficacy function,etc.,and put forward the current problems of the enterprise according to the evaluation results,and put forward the targeted improvement At the same time,it is suggested to summarize that the evaluation research is not thorough enough due to the single research object,and there is certain imperfection.We need to deepen learning and research in the future,and deepen the use of Balanced Scorecard in the field of high-tech enterprises.