随着知识经济的到来,企业向跨行业的大型集团方向发展,原有的以财务评价为主的业绩评价体系由于其短视化和财务评价本身的局限性,已经很难全面衡量企业在人力资本、战略投资、客户管理等诸方面的企业绩效。本文试图探讨以平衡记分卡为基础的企业平衡战略性业绩评价体系建立的必要性、内容、存在的问题及其发展方向。 With the advent of the knowledge-based economy, enterprises are developing towards large groups across industries. However, due to its short-sightedness and limited financial evaluation, the original performance appraisal system based on financial evaluation has made it very hard to comprehensively measure the performance of enterprises in human capital , Strategic investment, customer management and other aspects of corporate performance. This article attempts to explore the necessity, content, existing problems and development directions of establishing a balanced strategic performance evaluation system based on balanced scorecard.