进入21世纪以来，我国高新技术和工业产业出现了爆炸性发展，市场经济 体制越来越完善，一个经济单位想要在市场中立足，将面临更加复杂的环境 ，和 更加激烈的竞争。其中，随着我国新一轮的事业单位分类改革制度的落地，一大 批处于转型期具有经营属性的事业单位，将面临“事转企”制度改革所带来的巨 大挑战。这 些“事转企”事业单位转型完成后将正式成为我国经济市场中独立的 经济体，接收市场残酷的检验。 SMT局就是这样一个具有经营属性处于转型期的事业单位，一直以来单位 的 主要收入来源是政府的财政拨款，虽然也时常承揽一些市场项目，但整体的财 务核算、管理相当的粗放和滞后，难以满足与市场接轨的各种要求。一但“事转 企”改制政策正式 实施，政府财政拨款将逐步削减，全局的经营将趋向市场化， 为应对由此产生的经营难题，SMT局需要提前做好业务的转型升级，提振干部 职工干事创业的决心，确定新的战略方 向。从财务的角度看就是要完善好对各业 务单位的考核激励制度。而当前，SMT绩效考核仍然以财务指标为主，这种片 面的考核机制，往往只重视过去业务所产生的的结果，更多 考核的是结果因素， 而无法评估人、财、物力的投入所带来的长期影响，难以对前瞻性的领先驱动因 素进行考量。不利于激发业务单位开拓创新的潜能，不利于全局长远发展。 而平 衡计分卡的引入洽洽可以从一定程度上解决此类问题。在绩效考核中应用平衡计 分卡思想，可以全面有效的为管理者提供更加客观，有参考价值的绩效考核数据。 本文通过 选取SMT局下属的三个二级单位的具体财务数据，主要从绩效考 核角度着手，在实地调研的基础上，通过数据对比、整合分析、举例论证等方法， 分析了在SMT局战略转型中，原 有的绩效考核方面存在的突出问题，阐述了平 衡计分卡在实践应用方面的可行性和必要性，验证引用平衡计分卡原理设计的考 核机制可以有效的对SMT局各二级单位的经营情况进 行系统、全面、真实可靠 的评价。最终本文认为在SMT局推广应用平衡计分卡虽然存在制度方面、人员 方面、应用方面等存在一系列需要解决的难点问题，但对比现有的绩效考核 方式 仍存在明显优势，具有相当的研究、实践价值。 关键词：事业单位；绩效考核；平衡计分卡 II Abstract Since the beginning of the 21st century, China's high -tech and industrial industries have seen explosive development, and the market economic system is becoming more and more perfect. If an economic unit wants to establish itself in the market, it will face more complex environment and more fierce competition. Among them, with the implementation of the new round of public institution classification reform system in China, a large number of public institutions in the transition period with operational attributes will face the great challenges brought by the "business to business" system reform. After the transformation, these institutions will officially become independent economies in China's economic market and receive cruel tests from the market. SMT bureau is such a public institution with operation attributes in the transition period. For a long time, the main source of income of the unit is financial allocation from the government. Although it often undertakes some market projects, its overall financial accounting and management are rather extensive and backward, which is difficult to meet various requirements in line with the market. Once the reform policy of "turning business into enterprise" is formally implemented, the government financial allocation will be gradually reduced, and the overall operation will be market-oriented. In order to deal with the resulting business problems, SMT bureau needs to do a good job in business transformation and upgrading in advance, boost the determination of cadres and staff officers to start a business, and determine a new strategic direction. From the financial point of view is to improve the business units of the assessment and incentive system. However, at present, SMT performance assessment is still mainly based on financial indicators. Such a one-sided assessment mechanism often only focuses on the results in the past and focuses more on the results factors. It is impossible to evaluate the investment of forward-looking people, money and material resources of the organization, and it is difficult to consider the leading driving factors. It is not conducive to stimulating the potential of business units to explore and innovate, and is not conducive to the long-term development of III the overall situation. The introduction of balanced scorecard can solve such problems to a certain extent. The application of balanced scorecard in performance appraisal can provide managers with more objective and valuable performance appraisal data comprehensively and effectively. Based on the selection of SMT bureau subordinate three secondary units of specific financial data, mainly from the perspective of performance appraisal, on the basis of field investigation, for example demonstrated through the comparison and integrated analysis, data and other methods, analyzes the strategic transformation in SMT inning, the existing prominent problems of performance appraisal, the balanced scorecard in practice with the feasibility and necessity of application, verify the reference to the balanced scorecard principle design of examination system can be effective for the secondary units in SMT bureau management system, complete and reliable evaluation. Finally, this paper argues that although the promotion and application of balanced scorecard in SMT bureau has a series of difficult problems that need to be solved in terms of system, personnel and application, it still has obvious advantages compared with the existing performance assessment methods and has considerable research and practical value.。。。。。。以下 内容略