基于平衡计分卡的创新型中小企业绩效管理研究

The Application of Balanced Scorecard in the Internal Control System of Innovation-oriented Small and Medium-sized Enterprises

为了提高创新型中小企业内部绩效管理水平，促进创新型中小企业的可持续性发展，将平衡计分卡这一体系引入到创新型中小企业中。考虑到平衡计分卡的静态性、因果关系的非线性等缺点，结合系统动力学工具，为创新型中小企业建立基于系统动力学的平衡计分卡仿真模型，对创新型中小企业的绩效管理做出模拟比较分析，为企业正确的战略决策和内控体系的完善提供依据。

To raise the level of internal performance management and promote sustainable development of innovation-oriented small and medium sized enterprises, the balanced scorecard system can be introduced into these enterprises. Considering the balance scorecard＇s static state and the nonlinearity of causal relationship, this paper established a simulation model of balanced score card based on system dynamics with the help of system dynamics tool, which can make a simulation comparative analysis of performance management of innovation-oriented small and medium-sized enterprises and provide reference in making right strategic decisions and improving： the internal control system.