On this basis, the thesis analyses the use of BSC performance management in our enterprises and expounds the process and the important questions when our enterprises apply the BSC.

• 通过对我国企业平衡记分卡绩效管理系统引入的影响因素和原则的分析,论述了我国企业引入平衡记分卡应遵循的步骤和应该注意的问题。