基于我国中小制造企业处于转型期、融资难、战略缺失或战略无法执行等特点,提出了一个平衡记分卡在中小制造企业应用的框架。框架包括5个层面,除讨论了4个经典层面在中小制造企业的应用外,还探讨了另外一个对我国中小制造业也很重要的层面:融资关系与政府政策,最后运用战略地图对该框架进行了细化。 Based on the characteristics of China’s small and medium-sized manufacturing enterprises in the transitional period, such as difficulty in financing, lack of strategy or failure of strategy implementation, a framework for balanced scorecard application in small and medium-sized manufacturing enterprises is proposed. The framework includes five levels. In addition to discussing the application of four classic levels in small and medium-sized manufacturing enterprises, it also explores another level that is also important to the small and medium-sized manufacturing industry in our country: financing relations and government policies. Finally, Has been refined.