论平衡计分卡在绩效考核中(The-application-of-Balanced-Scorecard-in-performance-appraisal)

论平衡计分卡在绩效考核中的应用（TheapplicationofBalancedScorecardinperformanceappraisal）I.ThemaincontentsoftheBalancedScorecardIntheindustrialage,inordertopromotetheeffectiveallocationandsupervisionofenterprisefinancialandphysicalcapital,manylargeenterprisestoestablishafinancialcontrolsystem,mainlyusethesinglefinancialindex,suchasoperatingprofit,capitalreturnrate,returnonassets,assetliabilityratio,currentratio,quickratioandearningspershare.Theseindicatorsintheevaluationofmanagementperformanceandprovidedecisionsupportformanagementhasplayedanimportantrole.Butwiththeadventoftheinformationage,enterprisesincreasinglyfiercecompetition,iftheenterpriseonlybyimprovingtheproductionefficiencyandthelevelofinternalmanagement,cannotachievesustainedcompetitiveadvantage,butalsoconsidertheenterprisemarketshare,suchaspeercompetitiveness,customerretention,customersatisfaction,hesinglefactor,thefinancialindexsystemofenterpriseperformanceevaluationhasbeenunabletomeettherequirements,therefore,anewandscientificenterpriseperformanceevaluationsystemoftheBalancedScorecardinthissituationcameintobeing.Theso-calledbalancedscorecardisbytheUnitedStatesRobertS?Kaplan(Robert?S?Kaplan)andDavidP?Norton(David?P?Norton)createdasetofenterpriseperformanceevaluationsystem.Thebalancedscorecardistheenterprisestrategictargetdecompositionintovariousspecificmutualbalancedperformanceevaluationindexsystemindifferentperiodandachievethestatusoftheseindicatorsassessment,soastoestablishstrategicgoalstoperformreliableperformancemanagementsystem.Itsevaluationoftheperformanceofenterprisesisdividedintofourparts:financialaspects,customers,businessprocesses,learningandgrowth.Itisnotonlyanindexevaluationsystem,butalsoastrategicmanagementsystem.In1992,KaplanandNortonpublishedthefirstarticleontheBalancedScorecardintheHarvardBusinessReview,"theBalancedScorecard--anewapproachtoperformancemeasurementanddrive.".Sincethen,peoplenolongermeasuretheperformanceofanenterprisefromitsfinancialindicators,butfromthefinancial,customer,internalbusinessprocesses,aswellaslearninganddevelopmentofthefouraspectsofenterpriseinspection.On1996,theBalancedScorecard'sfirstmonograph"theBalancedScorecard:translatingstrategyintoaction"published,markingthematuretheoryofthebalancedscorecardisaperformancemeasurementtoolintoastrategicimplementationtool.In2001,thetwoauthorspublishedanew"strategyfocusedorganization:HowBalancedScorecardCompaniesinthenewcompetitiveenvironmentinaninvincible",theapplicationofthebalancedscorecardinthepasttenyearsinvariousorganizationstodoacheck.Inthepastmorethan10years,thebalancedscorecardhasmadegreatprogressinthefieldoftheory,andhasgainedmoreandmorerecognitioninthepracticefield.Two,thecharacteristicsoftheBalancedScorecardTheBalancedScorecardreflectsbetweenfinancialandnon-financialmeasurethebalancebetweenlong-termgoalsandshort-termgoals,externalandinternalbalance,resultandprocessbalance,abalanceofmanagementperformanceandbusinessperformance,etc..Therefore,itcanreflectthecomprehensiveoperationoftheorganization,andmaketheperformanceevaluationbalanceandperfect,whichisconducivetolong-termdevelopmentoftheorganization.Thebalancedscorecardmethodhasachievedmanyaspectsofbalancebecauseitbreaksthroughthemeasureoffinanceastheonlyindex.Comparedwiththetraditionalevaluationsystem,thebalancedscorecardhasthefollowingcharacteristics:(1)balancedscorecardprovidesstrongsupportforenterprisestrategicmanagement.Withthecontinuousdevelopmentoftheglobaleconomicintegrationandtheincreasingmarketcompetition,strategicmanagementismoreimportantforthesustainabledevelopmentofenterprises.Thecontentofthebalancedscorecardiscloselyrelatedtotherelevantindicatorsandenterprisestrategicobjectives,andtheimplementationoftheenterprisestrategycanbeachievedthroughthecomprehensivemanagementofthebalancedscorecard.(two)balancedscorecardcanimprovetheoverallefficiencyofenterprisemanagement.Thefouritemsinvolvedinthebalancedscorecardarethekeyfactorsforthesuccessofthefuturedevelopmentoftheenterprise.Themanagementreportsprovidedbythebalancedscorecardarethekeyelementsforthesuccessoftheenterprise,Theorganiccombinationofseeminglyirrelevantfactorscangreatlysavethetimeofenterprisemanagers,improvetheoverallefficiencyofenterprisemanagement,andlayasolidfoundationforthesuccessfuldevelopmentofenterprisesinthefuture.(three)payattentiontoteamwork,andprevententerprisemanagementdysfunction.Teamspiritisaconcentratedexpressionofcorporateculture,thebalancedscorecardcombinationofallelementsoftheenterprise,managerscanalsoconsiderthedifferentroleandfunctionofthevariousfunctionaldepartmentsintheenterpriseasawhole,makethemawareofsomefieldworkmaybeimprovedtootherareasattheexpenseofthesetbacktheDepartmentofenterprisemanagement,makethedecisiontoconsiderstartingfromtheenterprise,carefullyselectthefeasiblescheme.(four)balancedscorecardcanimproveenterpriseincentiveeffect,expandemployee'sparticipation.Thetraditionalperformanceevaluationsystememphasizesthemanagershope(orrequired)underwhatactiontotake,andthenthroughtheevaluationtoconfirmwhetherornottotakeactionandundertheactionoftheoutcome,stressedthatthewholecontrolsystemisthecontrolandassessmentofthebehaviorofthe.TheBalancedScorecardemphasizesthegoalmanagement,encouragesthesubordinatetobecreative(butnotpassive)tocompletethegoal,thismanagementsystememphasizesistheincentivepower.Becauseinthespecificmanagementproblems,enterpriseexecutivesdonotnecessarilyknowmoreaboutthesituationthanthemiddleandlowermanagers,andthedecisionsmadearenotnecessarilywiserthansubordinates.Therefore,itisinappropriateforseniormanagerstospecifythebehaviorofsubordinates.Ontheotherhand,thecurrententerpriseperformanceevaluationsystemismostlybyfinancialprofessionaldesignandimplementationofthesupervision,butduetoprofessionaldifferences,financialprofessionalsdonotknowthekeyproblemsofenterprisemanagement,technologicalinnovationandotheraspects,sonottotheoverallbusinessperformancemeasurementandevaluationofscientificandrational.(five)balancedscorecardcanreducetheburdenofenterpriseinformationtotheminimum.Intoday'sinformationage,companiesarerarelyupsetbythelackofinformation.Withtheintroductionoffullmanagement,newindicatorsofinformationareconstantlyincreasingwhenemployeesorconsultantsmakerecommendationstotheenterprise.Inthisway,theburdenofdealingwithinformationwillbegreatlyincreased.Thebalancedscorecardcanmaketheenterprisemanagersonlyfocusonafewandverycriticalrelatedindicators,whileensuringthemanagementneedsofenterprisesatthesametime,asmuchaspossibletoreducethecostofinformationburden.Three,theimplementationstepsoftheBalancedScorecardThebalancedscorecardimplementationcanbedividedintoenterprisedevelopmentvisionanddevelopmentstrategy,theorganizationmanagementstrategyintoaseriesofmeasure,strategyandenterprise,departmentandindividualshort-termgoals,linkedtostrategyspecificimplementation,feedbackandcorrection,themedium-termadjustmentandtobuildupaperfectevaluationsystembasedonBalancedScorecardthecompletionofrewardsandpunishmentsandotherstepsasfollows:(1)toformulateenterprisevisionanddevelopmentstrategy;TheBalancedScorecardrunsthroughthewholeprocessofenterprisestrategymanagement.BecausetheapplicationofBalancedScorecard,itistoorganizethebusinessstrategyintoaseriesofgoalsandindicators.Therefore,thebalancedscorecardhashigherrequirementsonenterprisestrategy,enterprisesshouldensurethatinaccordancewiththemissionandachievetheenterpriseundertheconditionoffoundationtocreateopportunitiesinthefulluseofvariousopportunitiesexistintheenvironmentandtodeterminetherelationshipbetweentheenterpriseandtheenvironment,regulationsofenterprisesengagedinbusinessscope,developmentdirectionandcompetitivestrategy,reasonablemobilizetheenterprisestructureanddistributionenterprisesofallresources,sothatenterprisesgaincompetitiveadvantageanddevelopthebusinessvisionanddevelopmentstrategyforthegrowthanddevelopmentoftheenterprise.Theenterprisestrategyshouldstrivetomeetthesuitability,measurability,desirability,understandability,motivationandflexibility.Differentstagesofthelifecycleoftheenterpriseleadtogreatdifferencesinitsstrategy.Therefore,theformulationofenterprisedevelopmentstrategyshouldpayattentiontothestageofenterprisedevelopment,differentstagesofdevelopment,therearedifferentcorporatedevelopmentstrategies.Generally,thestrategyofagrowthenterpriseistowinthemarketandcustomersbydevelopingproductsorservices,Buildtheneedsofenterprisedevelopment,inordertoobtainlong-termreturns;maintenanceperiodofenterprisestrategyistoincreasetheproductioncapacity,maintainorincreasemarketshareandprofits;matureenterprisestrategyismainlybeforeharvestintwophasesofinvestmentprofitsgeneratedbythe.TheBalancedScorecardalsoenablesmanagementtoreexamineandreviseitsstrategy,sothatthebalancedscorecardprovidesmanagementwiththeopportunitytocommunicatespecificallywiththebusinessstrategy.Atthesametime,becausethestrategyformulationandstrategyimplementationisaninteractiveprocess,theuseoftheBalancedScorecardperformanceevaluationorganization,managersunderstandthestrategicimplementation,inspectionandadjustmentofthestrategy.(two)transformingtheorganizationalmanagementstrategyintoaseriesofindicatorsThebalancedscorecardisastrategyimplementationmechanism,itlinkstheorganizationalstrategywithasetofmeasurementindicators,andmakesupforthegapbetweentheformulationofstrategyandtheimplementationofthestrategy.Thebalancedscorecard,whichlinksthestrategyoftheorganizationwithasetofindicators,enablestheeffectiveimplementationoftheenterprisestrategy.Inordertoeffectivelyimplementtheenterprisestrategy,wecangraduallytransformtheorganizationalstrategyintofinancial,customer,internalbusinessprocesses,learningandgrowthoffourindicators.1,setupindicatorsforimportantfinancialperformancevariablesThefinancialperformanceindicatorsofenterprisescanreflecttheperformanceofthecompanycomprehensively,andcanreflecttheinterestsoftheshareholdersdirectly.Itshowsthattheplanandtheassumptionwillcontributegreatlytotheimprovementofprofits.Therefore,ithasbeenwidelyusedtocontrolandevaluatetheperformanceofthecompanyandtokeepitinthebalancedscorecard.Thecommonlyusedfinancialperformanceindicatorsare:operatingprofitmargin,cashflow,incomegrowth,projectbenefit,grossprofitmargin,returnrate,netprofitaftertax,netpresentvalueandsoon.2.SetmetricsforkeycustomerperformancevariablesFromthepointofviewofthebalancedscorecard,themanagermustdefinethetargetmarketwheretheenterprisewantstojointhecompetition.Targetmarketsincludeexistingandpotentialcustomers.Managersthendesignmetricstotracktheabilityofcompaniestocreatecustomersatisfactionandloyaltyinthetargetmarket.Customerperspectivesusuallyincludecoreorcommonmetricsrelevanttocustomerloyalty.Theseoutputsincludecustomersatisfaction,customerimpressions,newcustomerrequirements,customerprofitabilityandshareinthetargetmarket.Althoughthesecustomermetricsarecommontobusinesses,companiescanpersonalizethesechoicestosuitthemostprofitableandfastestgrowingcustomerbase.Forexample,customersatisfaction,customerimpressions,customerloyalty,andmarketshareapplyonlytocompaniesthatwanttobeanimportantproviderofproductsorservices.3.SettingupmetricsforimportantinternalbusinessprocessperformancevariablesFromthepointofviewofinternalbusinessprocesses,managersmustestablishalltheimportantinternalprocessesofanenterprisewhenimplementingitsstrategy.Internalprocessesrepresentprocessesthatenableanenterprisetoaccomplishthefollowingtasks:delivervaluevaluesthatattractandmaintaincustomersinthetargetmarket;meettheneedsofshareholderfinancialreturns.Asaresult,internalbusinessprocessindicatorsshouldfocusonprocessesthathavesignificantimpactsoncustomersatisfactionandtheachievementofcorporatefinancialobjectives.Eachenterprisehasauniqueprocessinwhichcustomerscreatevalueandgenerateexcessfinancialreturns.Theinternalvaluechainmodelprovidesaconvenientmodeltohelpcompaniesdeveloptheirgoalsandmeasuresofinternalbusinessprocesses.Thegeneralvaluechaincontainsthreemajorbusinessprocesses,namely,theinnovationprocess,theoperationprocessandtheafterserviceprocess.Asthefirstpartoftheinnovationprocess,themanagementofthemarketresearchismainlytodefinethemarketcapacity,customerpreferences,thetargetmarketpricesensitivity.Suchasenterprisesinthemarketleadingproductquantity,newproductsalesdegreeandsoon.Theoperationprocessisthesecondpartoftheinternalvaluechain,Representsthemanufacturinganddeliveryprocess.Theoperationprocessbeginswiththecustomerorderandendswiththeproductbeingsenttothecustomer.Theseprocessesemphasizeefficiency,coherenceandtimeliness.Wecandrawuprelevantmeasurementindicatorsfromquality,time,cost,etc..Intheprocessofdefectssuchasprocessingrate,theratioofoutput(outputandinputthematerialratio),arrangementofrawmaterials,productbatchorbatchproductiontimeandfinishingtimeofpreparation,storagerate,accuracyrateandotherindicatorstosendorders.Aftersalesserviceprocessisthelastprocessofinternalvaluechain,istheafter-salecustomerservice.Theafter-salesserviceprocessincludesafter-salesguarantee,warrantyandrefund,andaccountcollectionandmanagement.Thecompany'sstrategyshouldincludeprovidinggoodafter-salesservicetoourcustomerstoenhancethecompany'simageandmarketshare.Inthebalancedscorecard,therearegreatdifferencesbetweentheinternalbusinessprocessandthetraditionalmetrics.Traditionalapproacheswanttomonitorandimproveexistingbusinessprocesses.Thesemethodsincludenotonlyfinancialindicators,butalsosomequalityandtimescales-buttheyaremainlyfocusedonimprovementsinexistingprocesses.Incontrast,abalancedscorecardcreatesawholenewprocessthatenablesbusinessestomeettheneedsoftheircustomersandshareholders.Forexample,throughapartofthebalancedscorecard,theenterprisecandevelopanewprocesstopredictcustomerneedsandprovidenewcustomerservices.Thedifferenceofthebalancedscorecardisalsoreflectedintheintegrationoftheinnovationprocessintotheinternalbusinessprocess.Theinnovationprocessisapowerfulfutureprofitdriverformostcompanies.Theinternalbusinessprocessofthebalancedscorecardcancombinethegoalsandmeasuresoftheinnovationprocessandoperationprocess.4.SetmetricsforimportantlearningandgrowthvariablesTheprocessoflearningandgrowthconsistsofthreeparts:personnel,informationsystems,andenterpriseprocesses.Thetypeofindicatorsmayinclude:first,personnel.Onlybygivingfullplaytotheinitiativeandcreativityofthestaffandworkerscanenterprisesbeinvincible,theindicatorsusedareasfollows:thesatisfactionofemployees.Employeesatisfactionisaprerequisiteforimprovingproductivityandincreasingmarketshare.Theevaluationmethodcanbecarriedoutbymeansofannualsurveyorrollinginvestigation.Thesurveyprojectcanbedividedintodecision-making;participationandrecognition,encouragecreativelevel,givefullplaytothedegreeandtheenterprisetotalsatisfactionindex,thecombinationofstabilityandcreativityofworkerstoconsider.Stabilityofstaffandworkers.Theobjectiveistokeepemployeesemployedforalongtime.Becauseenterpriseshavelong-terminvestmentintheiremployees,theresignationofemployeesisthelossofinvestmentinhumancapital,especiallythesenioremployeeswhohavemasteredtheprocessofenterprisemanagement.Thisindicatorismeasuredbythepercentageofmajorpersonnelchanges,especiallypersonnelturnoverofsenioremployees,whichisanimportantindicatorofassessment.Innovationofstaffandworkers.Theindexreflectsthedevelopmentpotentialoftheenterprise.Itcanbemeasuredbythenumberofpatentapplicationsorthenumberofnonpatentedtechnologydevelopedbytheemployeeseveryyear,andtheamountofbonusawardedbytheemployeescanalsobemeasured.InJapan,someemployeesofenterprisesincreasetheirannualbonusofinnovation,whichfullyencouragesthecreativityofworkers.Secondaspectinformationsystem.Theproductivityofaninformationsystemcanbemeasuredbytimelyandaccuratedeliveryofcriticalandinternallymanagedinformationtothefront-lineemployeeswhomakedecisionsandjobs.Thirdaspectsofenterpriseprocedures.Businessprocessescanexamineemployeemotivationandoverallcorporatesuccessfactorsandtherateofimprovementininternaloperations.Itmustbepointedoutthatthefouraspectsofthebalancedscorecardarenotindependentofeachother,butacausalchain,showingtherelationshipbetweenperformanceandperformancedrivers.Inordertoimprovetheoperatingresults,mustmaketheproductorservicetowinthetrustofcustomers;tomakecustomertrust,toprovidecustomerswithproducts,toimprovetheinternalproductionprocess;improvetheinternalproductionprocess,mustcarryoutthetrainingofworkers,thedevelopmentofnewinformationsystems.Accordingtotheabovesteps,theorganizationalmanagementstrategyistranslatedintoaseriesofindicators.Wecanestablishaperformancemeasurementsystem,asshowninfigure1:Figure1:performancemeasurementindexsystemWecanchoosetheperformanceevaluationindexaccordingtofigure1.Intheassessmentofindicatorsofthegraspshouldpayattentiontothefollowingaspects:yourfineandnotmorethansevenoreight,whichismoresuitableforsensitiveandexpensive;notslow,canbeeffectivelyquantified;yourclearandfuzzyassessment,whatwhatyourkeymissing;withoutairfan,toseizethesupportofkeyperformanceindicators.FollowtheSMARTprinciples,thatis,specific(Special),measurable(Measurable),accessible(Attainable),relevant(Relevant)andlimitedtime(Time-based).(three)linkingstrategywithshort-termgoalsofenterprises,departments,andindividualsTheBalancedScorecardintheobjectivesandmeasuresareinterrelated,thisincludesnotonlythecausalrelationship,andmeasuretheresultsincludingprocessmeasureandcausethecombinationoforganizationalstrategyultimatelyreflected.Theselectedperformanceindex,todetermineeachindexcorrespondingtothespecificobjectives,inordertoeffectivelyavoidtheenterprisestrategictarget,plangoals,performanceappraisalgoalandlongitudinalcontradictionsbetweendepartments,planofthetransverseharmony,weconductastrategictargetdecomposition.Thestrategicdecompositiontheorycanbeimplementedaccordingtothefollowingprocesses,linkingstrategywithdepartmentalandpersonalgoals.Inthestrategicdecompositionprocess,requirementsinthepremiseofrealizingthegoaloftheenterpriseunderthelayersofdecomposition,andthedecompositionprocessoncommunication,reachaconsensus,soastoformaconsensusaboutthecoordinationoftheperformanceappraisalgoalon.Thegoaldecompositionprocessisthestaffandthesuperiorconsultation,theformulationexaminationgoal,thenthesegoalstaketheperformanceappraisalthefoundation.Itisacyclicprocessthatbeginswiththesettingofcommoncorporatestrategicobjectivesandthencyclesbacktothispoint,asshowninfiguretwo.Afterstaffsetupgoals,discuss,reviewandrevisewithsuperior,andfinallysatisfybothparties.Aswellassettinggoals,employeesmustdevelopdetailedstepstoachievetheirgoals.Duringtheperiodofassessment,asthetargetdataisalreadyavailable,theextenttowhichtheemployeeachievesthetargetcanbeassessed.Duringthisperiod,newdataorotherdatacanbemodifiedtocorrectthetarget.Attheendofanassessmentperiod,theemployeemakesaself-assessmentoftheworkhehasdoneusingtheactualdatahecanobtain."Interview",thatis,supervisorsandemployeestoassessemployees'self-assessment.Thelaststepistoreviewtheconnectionbetweenemployeeworkandcorporatework.Inordertoachievesuccessinsettingperformanceindicators,companiesshouldseethisasacomponentoftheoverallmanagementsystem,notjusttheadditionalpartoftheworkatthetop.Theexecutivemustdelegatetheauthorityofthetargettotheemployeeandgivetheemployeediscretion(butrequiretheemployeetoberesponsiblefortheresultsofthework).Intheactualoperationprocess,weshouldpayattentiontothefollowingpoints:1.,superiorsandemployeesmustbewillingtoworktogethertosetgoals.Datashowthatthisgoalsettingprocesscanimproveemployeeperformanceby10-25%.Thisprocessworksbecauseithelpsemployeesfocustheirenergyonimportantworkandhelpsemployeestotakeresponsibilityforwhattheydo.Inaddition,theprocesshasalsocreatedanautomaticfeedbacksystem,becauseemployeescanoftenassesstheirworkaccordingtotheirgoals.2.objectivesshouldbelong-termandshort-termcoexistence,andquantifiableandmeasurable.Moreover,insettinggoals,theprocessofachievinggoalsmustalsobeexplained.3.theexpectedresultsmustbeinthehandsoftheemployees,aswementionedearlierthattheremaybestandardcontamination.The4.goalmustbeconsistentateachlevel.5.,superiorsandemployeesmustsetasidespecifictimetoreviewandevaluategoals.(four)theconcreteimplementation,feedbackandinterimadjustmentofthestrategy;Aftertheachievementoftheperformanceevaluationindicatorsandobjectives,thecontentsettingsystemofsystemscienceperformanceevaluationhasbeenformed.Itisnecessarytoestablishtheperformanceappraisalworkschedule(suchastable1),whichwillbewrittendownasthebasisforperformanceappraisal.Table1:PerformanceAppraisal-workscheduleIntheimplementationoftheplan,thehigherauthoritiesshouldtimelyandeffectiveinspectionandsupervision,andaccordingtochangesininternalandexternalconditions,makereasonableadjustments.Inordertoplaneffectiveimplementation,enterprisesshouldestablishunimpededfeedbackchannels.Enableemployeestosolveproblemsencounteredintheimplementationprocessinatimelymanner.(five)establishasoundassessmentsystem,andcarryoutrewardsandpunishmentsinaccordancewiththecompletionoftheBalancedScorecardEstablishasoundassessmentsystem,employeesbonuses,promotions,education,trainingandotheremployeestocompletetheBalancedScorecarddirectlylinkedtotheformationofeffectivemanagementloop.Inthesalarystructure,performanceappraisalshouldbeestablishedandyear-endbonusrewardfortheBalancedScorecardtocompleteagoodemployee,topunishthepoorstaffcompleted;intherespectofeducationandtraining,toimprovethestudyoftheexcellentstaff,thepoorcompulsorylearning;intermsofpromotion,toestablishthemechanismofsurvivalofthefittest,upanddown.Acapable,needto,underthelight.MaketheimplementationoftheBalancedScorecardrealizetheperformanceandabilityofthestaff,stimulatetheenthusiasmandpotentialofthestaff,andmaximizethedevelopmentandutilizationofthehumanresourcesoftheenterprise,soastoimprovetheperformancelevelofthewholeenterprise.Four,thebalancedscorecardimplementationconditionsandenterprisecharacteristicsThesuccessfulimplementationoftheBalancedScorecarddependsonthemanagementlevel,thedegreeofinformatizationandthequalityofstaff.Therefore,theimplementationofthebalancedscorecardhascertainconditionsfortheimplementationoftheenterprise.(1)highqualityofmanagement.Thequalityofenterprisemanagementshouldbehigher,andthemanagementshouldbeprogrammed,standardizedandrefined.Makeeachleveloftheenterprisestrategycanbeeffectivelyimplemented,andfinallyachievethedesiredgoal.(two)highdegreeofinformation.TheenterpriseshouldprovideautomatedmethodsforalldataintotheBalancedScorecardinthesolutiontobecollectedandabstract;andtheuseofexistingoperations,analysisandcommunicationtool,sothattheinformationisaccurateandreliable,timelyandefficient.(three)highlevelofstaffquality.Thequalitylevelofemployeesaffectstheeffectofthebalancedscorecard,especiallythequalityofseniorandmiddlelevelemployees.(four)therationaldecompositionofthestrategicobjectives.Therationaldecompositionoftheenterprisestrategyisthekeytothesuccessfulimplementationofthebalancedscorecard.Theenterprisestrategyshouldbedecomposedatvariouslevelsandtranslatedintoaseriesofmeasurableandfeasibleconcreteobjectives,andareasonableadjustmentandamendmentwillbemadeinthemediumtermofimplementation.Accordingtotheinternalcharacteristicsandimplementationconditionsofthebalancedscorecard,theimplementationofBalancedScorecardinenterpriseswiththefollowingcharacteristicscanimprovethesuccessrateandeffectiveness.(1)strategicorientedenterprises.Thestrategyorientedenterpriseshavein