This paper introduces the basic principle of the Balanced Scorecard (BSC), analyzing the strategy executing based on the BSC, summarized the problems that may meet during the process of implementing finally.

• 本文介绍了平衡记分卡的基本原理,并对基于平衡记分卡的战略执行进行分析,最后总结了在实施的过程中可能遇 到的问题。