在知识竞争的今天，投资与使用无形资产的资源和能力是企业取得成功的关键，单一的财务指标已经无法衡量无形资产为企业创造的价值。随着绩效管理学科的发展，平衡计分卡应运而生。作为现代绩效管理的理论和工具，平衡计分卡很好的克服了财务指标的缺陷，它能够衡量无形资产，能够平衡企业利益相关者的价值。它是科学有效的战略执行工具，管理沟通工具以及绩效管理工具。得益于平衡计分卡在绩效管理学中的权威性以及国内外科研与实践中的良好应用，A公司可以通过平衡计分卡重塑一个健康有活力的绩效管理系统。 本文的研究对象是A公司的绩效管理体系。研究思路是依据平衡计分卡及管理学相关理论，针对A公司的绩效管理体系，提出问题，分析问题，解决问题。通过设计专属于A公司的平衡计分卡系统使得解决A公司绩效管理问题具有了实践意义和价值。 本文的创新点体现在两个方面。第一，研究并解决企业管理中的实际问题。通过为A公司搭建平衡计分卡系统，解决A公司在绩效管理工作中一直没有科学管理工具的现状，解决并改善由此带来的诸多问题和不良后果。第二，在为A公司搭建平衡计分卡的过程中，综合运用多种管理学的理论和模型。对这些理论和模型的应用，不是毫无章法的简单堆砌，而是有着明确的逻辑关系和作用。这些理论包括：BSC平衡计分卡，MBO目标管理考核法，KPI关键绩效指标考核法，PDCA循环，SMART原则，CQT法则，拇指法则，逻辑树，鱼骨图，胜任力冰山模型，人力资本，作业成本法，激励理论等。 A公司绩效管理工作的直观问题是：缺乏科学有效的管理学理论与工具。其直接结果是：造成绩效管理系统严重缺乏科学性与合理性，具有严重的随意性和不公平性。造成的直接影响是：A公司员工与管理层之间的矛盾，以及员工与管理系统之间的矛盾日趋尖锐化，关键岗位员工大量离职，关键岗位员工离职率居高不下，未离职的员工普遍不满并随时准备离职。这些不良后果及影响已经引起了管理层的高度重视，A公司管理层急需切实可行的科学管理工具帮助公司重塑绩效管理系统，从根源上解决绩效管理工作的问题。 透过上述的现象，必须分析其本质，分析问题的理论依据就是平衡计分卡的理论和模型。在具体分析A公司绩效管理系统存在的问题时，着重研究探讨三个方面。第一，A公司绩效管理的现状，深入详尽阐述并分析了A公司现行的绩效管理体系。第二，深入研究平衡计分卡的理论与模型，并以平衡计分卡作为分析A公司问题的理论依据。平衡计分卡理论要求公司根据自己的战略由上（财务维度）至下（学习与成长维度）制定并分解绩效考核指标。绩效考核指标的制定是由上至下的，而企业价值的实现却是由下至上的。平衡计分卡理论认为企业价值的实现是因果价值驱动的结果，企业利益相关者价值的实现是因果价值驱动的动因，企业价值与企业利益相关者之间通过因果价值驱动从而相互作用。企业价值的实现可以通过财务业绩指标进行衡量，而企业利益相关者体现在客户，内部业务流程，学习与成长这三大方面。其中员工的学习与成长能力是因果价值驱动的核心动力，员工通过学习与成长获得战略性的能力与技术，从而使员工获得高度的满意。之后员工将最优的人力资本与资源投入到内部业务流程中，创造出最优的产品和服务。企业在拥有了最优的产品和服务之后，就能最好的满足客户，获得最优的客户满意度。最后，有了高度满意的客户，就会为企业带来最优的销售与利润，从而最终实现企业的财务业绩以及企业价值。通过这个价值创造与驱动的模型，可以看到企业价值实现最原始的动力就是使员工的高度满意。所以归根结底，员工才是企业最应该尊重与重视的资源，绩效管理体系的存在，就是为了激发与保护员工，通过科学合理的绩效管理并且与薪酬管理相结合，帮助员工实现多劳多得等公平经济高效的分配，一个公平高效的绩效管理系统是实现员工高度满意的关键保障性系统。第三，应用平衡计分卡理论深入分析A公司绩效管理体系存在的问题，探讨其根源。通过分析，可以找到了一系列的问题，其中最核心最本质的问题就是，A公司对员工以及员工战略能力和技术培养的忽视和缺失。这个结论与平衡计分卡因果价值驱动理论高度的一致，也从侧面印证了平衡计分卡理论的科学性与实践性。 在发现问题以及分析问题之后，需要解决问题，根据平衡计分卡的理论并且结合A公司的实际业务以及管理情况，为A公司量身设计专属平衡计分卡体系，通过深入详尽的分析，最终得出了A公司的公司级，部门级以及员工级的绩效考核指标，并且绘制出了A公司的平衡计分卡战略地图以及各级别的绩效考核指标表，这些对于A公司的绩效管理工作都有实践意义和价值。 平衡计分卡使得A公司的绩效管理工作有法可依。这个法是来自于科学现代的管理学理论模型，而不是任何人随意设计的。科学合理的绩效管理对考核者来说，是一种科学的约束和引导。对被考核者来说，是一种公平高效的保障。只有科学合理的管理模型，才能立足于企业，立足于人心。在平衡计分卡的帮助下，A公司可以留住员工减少离职，减少管理中的冲突与矛盾。只有留住人力资本的手脑心，才能留住企业的盈利客户，才能实现持续经营与获利。在平衡计分卡理论的帮助下，A公司可以获得科学的成长，提升管理水平，提升企业竞争力，提升企业以及各利益相关方的价值。

In today's knowledge competition, the key to success is to invest and use the resources and ability of intangible assets. A single financial index can not measure the value created by the intangible assets for the enterprise. With the development of performance management discipline, the Balanced Scorecard arises at the historic moment. As the theory and tool of modern performance management, the balanced scorecard is a good way to overcome the defects of financial indicators. It can measure the intangible assets and balance the value of the stakeholders. It is a scientific and effective tool for strategic implementation, management communication tools and performance management tools. Thanks to the authority of the Balanced Scorecard in performance management and the good application of scientific research and practice both at home and abroad, A can reinvent a healthy and dynamic performance management system through a balanced scorecard. The object of this paper is the performance management system of A company. The research idea is based on the Balanced Scorecard and management theory, aiming at the performance management system of A company, asking questions, analyzing problems and solving problems. By designing the balanced scorecard system which belongs to A company, it has practical significance and value to solve the performance management problem of A company. The innovation of this article is embodied in two aspects. First, research and solve practical problems in enterprise management. By setting up a balanced scorecard system for A company, we can solve and improve the problems and adverse consequences of A company in performance management without the current status of scientific management tools. Second, in the process of setting up the Balanced Scorecard for A company, we should apply various theories and models of management. The application of these theories and models is not a simple arrangement without any rules, but rather a clear logical relationship and function. These theories include: BSC balanced scorecard, MBO target management assessment method, KPI key performance index assessment method, PDCA cycle, SMART principle, CQT rule, thumb rule, logic tree, fish bone map, competency ice mountain model, human capital, activity-based costing, incentive theory and so on. The intuitive problem of A company's performance management is: lack of scientific and effective management theory and tools. The direct result is that the performance management system is seriously lacking in scientificity and rationality, and has serious arbitrariness and unfairness. The direct effect is: the contradiction between the staff and management of A company, and the sharp sharpening of the contradiction between the staff and the management system, the large number of employees leaving the key post, the high turnover rate of the key post staff, the general discontent of the undeparted employees and ready to leave the job at any time. These adverse consequences and effects have attracted the attention of management. The management of A companies urgently need practical scientific management tools to help companies reshape the performance management system and solve the problem of performance management from the root. Through the above phenomenon, we must analyze its essence. The theoretical basis for analyzing the problem is the theory and model of the balanced scorecard. In the specific analysis of A company's performance management system problems, focusing on research and discussion of three aspects. Firstly, the present situation of A company's performance management is thoroughly elaborated and analyzed the current performance management system of A company. Second, in-depth study of the theory and model of the balanced scorecard, and use the Balanced Scorecard as a theoretical basis for the analysis of A company's problems. The Balanced Scorecard theory requires the company to formulate and decompose the performance appraisal indicators from the upper (financial dimension) to the lower (learning and growth dimension). The formulation of performance appraisal indicators is from top to bottom, and the realization of enterprise value is bottom-up. The Balanced Scorecard theory holds that the realization of enterprise value is the result of cause and effect value. The realization of the value of enterprise stakeholder is the driving force of cause and effect value, and the enterprise value and the enterprise stakeholders are driven by the cause and effect value and thus interact with each other. The realization of the enterprise value can be measured by the financial performance indicators, and the enterprise stakeholders reflect the three aspects of the customer, the internal business process, the learning and the growth. Among them, the learning and growth ability of employees is the core driving force of cause and effect value, and employees acquire strategic ability and technology through learning and growth, so that employees are highly satisfied. After that, employees will invest the best human capital and resources into the internal business process to create the best products and services. After having the best products and services, enterprises can best satisfy customers and get the best customer satisfaction. Finally, a highly satisfied customer will bring the best sales and profits to the enterprise, and ultimately achieve the financial performance and enterprise value of the enterprise. Through this value creation and driving model, we can see that the most primitive motive force for realizing enterprise value is to make employees highly satisfied. In the final analysis, employees are the most respectful and valued resources of the enterprise. The existence of the performance management system is to stimulate and protect employees, through scientific and reasonable performance management and combined with salary management, to help employees achieve a fair and efficient allocation of fair and efficient performance, such as a fair and efficient performance. Management system is the key guarantee system to achieve high satisfaction of employees. Third, apply the Balanced Scorecard theory to analyze the existing problems of A company's performance management system, and explore its root causes. Through the analysis, a series of problems can be found, of which the most essential and essential problem is the neglect of the employees by A company and the neglect of staff ability and technology training. This conclusion is highly consistent with the theory of causality driving of balanced scorecard. It also confirms the scientific and practical nature of the Balanced Scorecard theory. After finding and analyzing the problems, we need to solve the problem. According to the theory of the Balanced Scorecard and the actual business and management of A company, we design a special balanced scorecard system for A company. Through thorough and detailed analysis, the performance of the company level, department level and employee level of A company is finally obtained. The performance evaluation index, and the A company's balanced scorecard strategic map and the various levels of performance assessment index table, which have practical significance and value for the performance management of A company. The Balanced Scorecard makes A's performance management work according to law. This method comes from the scientific modern management theory model rather than anyone's random design. Scientific and reasonable performance management is a scientific restraint and guidance for examiners. For those being assessed, it is a fair and efficient guarantee. Only a scientific and reasonable management model can be based on enterprises and based on people's hearts. With the help of the balanced scorecard, A can retain staff to reduce turnover and reduce conflicts and conflicts in management. Only by retaining the brain of human capital can we retain the profitable customers of enterprises and achieve sustained operation and profitability. With the help of the Balanced Scorecard theory, A company can gain the scientific growth, improve the management level, enhance the competitiveness of the enterprise, and improve the value of the enterprises and the stakeholders.