众所周知,卓越绩效管理是21世纪企业管理的重要发展趋势。随着知识经济的到来,人才、组织流程、客户关系、学习成长等无形资产作为知识经济时代企业的核心资源已被企业提升到战略的高度。我国从上个世纪90年代开始引进实施平衡计分卡,经过几年的发展,也取得了一些成效。然而据调查,尽管具有诸多其他业绩评价系统无法比拟的优势的平衡计分卡在国外取得了巨大的成功,但在大多数中国企业实施的效果并不理想。正是基于此,本文旨在分析平衡计分卡在我国企业实施中出现的相关问题,并研究其对策。 As we all know, excellent performance management is an important trend of enterprise management in the 21st century. With the arrival of knowledge-based economy, intangible assets such as human resources, organizational processes, customer relations and learning growth have been elevated to the strategic level as the core resources of enterprises in the era of knowledge-based economy. Since the 90s of last century, China introduced the implementation of a balanced scorecard. After several years of development, some achievements have also been made. However, according to the survey, despite the great success of a balanced scorecard that has many advantages that other performance appraisal systems have not achieved in other countries, the results achieved in most Chinese enterprises are not satisfactory. Just based on this, this article aims to analyze the related problems of BSC in the implementation of our country’s enterprises and to study its countermeasures.