企业外部环境的巨大变化,给我国企业的绩效评价带来了很大的挑战。业绩评价是企业战略目标和发展的导向,在企业管理中有重要的地位。本文从平衡计分卡谈起,陈述了我国的业绩评价现状,分析了平衡计分卡的功能、实施步骤以及在我国实施的障碍。但是再优越的评价体系也存在一定的不足,也有改进的方向。最后是我国企业引进平衡计分卡的可能性分析。 The huge changes in the external environment of enterprises have brought great challenges to the performance evaluation of Chinese enterprises. Performance evaluation is the strategic goal and development of enterprises, in the management of enterprises has an important position. This article starts with the Balanced Scorecard, states the current situation of the performance evaluation in our country, analyzes the function of the Balanced Scorecard, the implementation steps and the obstacles in our country. However, the superior evaluation system has some shortcomings as well as the direction of improvement. Finally, the possibility of introducing balanced scorecard in our country is analyzed.