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Abstract:Onthebasisofanalysisonlimitationsofthetraditionalmodelofperformancemeasurement,webrieflyintroducethebasicidea,content,structureandapplicationsituationoftheBalancedScoreCard.Afterthat,wemakeadetailedinquiryintotheapplicationoftheBalancedScoreCardintheenterprises’comprehensiveperformancemanagement.First,wedrawsupportfromtheBalancedScoretoblendstrategicmanagement,budgetmanagementandhumanresourcesmanagementintoanintegratedcomprehensiveperformancemanagementcircle.Then,wesetaspecificexampleforthedesignationofenterprises’BalancedScoreCard.Inaccordancewiththekeyfactorsandthevalueprocessintherunningofmodernenterprises,webuildupamultipleperformancemeasurementindexessystem,whichincludeseffectindexesandcauseindexesoffiveaspects:customers,essentialbusinesses,researchanddevelopment,humanresources,andfinance.Finally,weillustratethecauseandeffectoftheindexessystemandestablishathree-dimensionalstructureforit.BalancedScorecardBSC20751199012.P..S.1992.S..P.TheBalancedScorecardMeasuresthatDrivePerformance121993.S..P.PuttingtheBalancedScorecordtoWork1996.S..P.UsingtheBalancedScorecardasaStrategicSystem.S..P.3.S.2001.S..P.MobileCIGNAChase.S..P.TheBalancedScorecardTranslatingStrategyintoActionBostonHBSPress1996WellsFargoOnlineFinancialServices1998NewProfitIncGoverningtheNonprofitEnterprise1999BostonLyricOpera2001MontefioreMedicalCenter2001Borealis2001TheStrategy-FocusedOrganizationBostonHBSPress20012PaulRNiven12090199920002000220037200393112344.1..S..P.,212Thinkofthebalancedscorecardasthedialsandindicatorsinanairplanecockpit.TheBalancedScorecard---MeasuresThatDrivePerformanceHarvardBusinessReview,1992JanuaryFebruary.53431146290199750060%90A.IT17MarkFrigo2001CMGSurveyonPerformanceMeasurementTrendsandChallengesinPerformanceMeasurementCostManagementUpdateMarch20011-4.A.617ECI8112342393310411451256613117147221152080==21631break-eventime2.S..A.573174121851EVA23119231208821299221.1999..2.2003..3.1996..4.1998..5.2001..1.A..2002..2.,.2003..3.F..1999..4.M..2000..5.S..A..1999..6.S..P..1998..7.,.2001..1.Robert.S.KaplanandDavid.P.Norton.1992.TheBalancedScorecard---MeasuresthatDrivePerformance.HarvardBusinessReviewJanuaryFebruary2.Robert.S.KaplanandDavid.P.Norton.1993.PuttingtheBalancedScorecardtoWork.HarvardBusinessReviewSeptemberOctober3.Robert.S.KaplanandDavid.P.Norton.1996.UsingtheBalancedScorecardasaStrategicSystem.HarvardBusinessReviewJanuaryFebruary4.Robert.S.KaplanandDavid.P.Norton.2001.TheStrategyFocusedOrganization.HarvardBusinessSchoolPress2003723