中小企业有效实施平衡记分卡系统的对策分析

对影响我国中小企业实施平衡记分卡系统的因素进行了分析，认为影响中小企业实施平衡记分卡系统的因素分为两类：一是企业自身因素，如规模势力、管理水平；二是平衡记分卡系统自身存在不足之处，如有些岗位难以实行量化考核、关键业绩指标的权重如何确定等问题．并在此基础上结合中小企业现状，提出了基于平衡记分卡考核的对策建议．

Counterplan Analysis of Implementing Balanced Score Card Efficiently in the Medium or Small Business Enterprise

This paper studies the factors of how to implement Balanced Score Card efficiently in the medium or small business enterprise.It thinks that the factors can be divided into two types: first,the factors of the business enterprise,such as the scale of the enterprise,the level of management.Second,the defects of Balanced Score Card,for example,it is hard to assess some post,how to identify the proportion of the key position index.Also,this paper puts forward the suggestion to how to implement Balanced Score Card efficiently on the present condition of the medium or small business enterprise.