我国中小型科技企业呈蓬勃发展之势,构建完善的业绩评价指标体系对我国中小型科技企业的发展具有重要意义。结合平衡计分卡理论,从财务、客户、内部流程、学习与成长四个维度构建适合中小型科技企业的业绩评价指标体系,并提出了实施平衡计分卡过程中需注意的问题。 China’s small and medium-sized science and technology enterprises are booming trend, build a sound performance evaluation index system for the development of small and medium-sized science and technology enterprises of great significance. Combining with the BSC theory, this paper builds a performance appraisal index system suitable for small and medium S & T enterprises from the four dimensions of finance, customer, internal process, learning and growth, and puts forward some problems to be noticed during the implementation of BSC.