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operation achievement, but lack of thinking the driving factors which lead to the achievements. The financial achievement under this appraisal system is often unstable and unpredictable (Johnson, 1987). Some other aspects need to be taken into account such as the ability to research and development intangible assets, the capability to technological innovation, customer satisfaction and so on.

The idea of balanced scorecard stemmed from a research from Nolan Norton Institution. The aim of that research aimed at finding a performance measurement that surmounting the traditional measurement system which primarily focused on financial indicator and enables the organization to transform the strategy of into action (Schneiderman 2006). Robert. S. Kaplan and David. P. Norton carried on comprehensively study subsequently. They cooperated in 1992, 1993 and 1996, has published three articles which were “The balanced scorecard-measures that drive performance”, “Putting the balanced scorecard to work”, “Using the balanced scorecard as a strategic management system”, and later, books that introduced more intensively were published such as “The balanced scorecard: translating strategy into action” in 1996, “The strategy-focused organization” in 2000 and so on. In the first place, Kaplan and Norton only hoped using this performance measurement tool to investigate financial and non-financial factors thus break through the limitation existed in original measurement system and achieved balance between financial and non-financial goals, short-term and long-term goals. However, when they related the indicators of balanced scorecard with strategy of enterprise, they figured out it is not only a performance measurement system, but also a strategic management system. The balanced scorecard weights enterprise’s performance from four perspectives: financial, learning and growth, internal business process and customer (Kaplan and Norton 1992). The idea of balance in balanced scorecard stands for balance in the following four aspects in performance measurement:

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