BSC(the Balance Scorecard) is a new strategic performance appraising system combining the financial index to the non-financial index together, which is helpful to the traditional performance appraising system.

• BSC(the Balance Scorecard，即平衡记分卡)是一个结合财务与非财务指标的战略性企业绩效评价体系，弥补了传统绩效评价系的不足。