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The Construction of Indicator System for Performance Measurement of Chinese Enterprises Based on Balanced Scorecard

DOI: 10.5539/ass.v8n8p155

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Abstract:

With the in-depth development of China’s market economy, the number of listed companies is growing. Enterprises face more complicated internal and external environment. It is an urgent to improve and construct a set of effective indicator system for performance measurement of Chinese enterprises, guaranteeing the healthy development of Chinese enterprises and maintaining the legal rights and interests of investors. In perspective of balanced scorecard, starting from the definition of enterprise performance measurement, this paper analyzes the problems and causes of performance measurement indicator system of Chinese enterprise, and proposes strategies for its improvement.

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