近几年来,平衡计分卡在企业占领性人力资源管理运用中取得了很大成功,尤其是在大中型企业特别是在上市公司得了广泛应用。平衡计分卡实现了发展战略与绩效管理的有机结合,这一优势引起了事业单位对其密切关注,并也开始尝试着在事业单位人力资源管理中引进平衡计分卡管理模式。本文阐述了平衡计分卡的概念、原理、企业引入平衡计分卡的前后对比,以及事业单位引入平衡计分卡的步骤,并结合实际工作,分析平衡计分卡在事业单位绩效考核中的管理与应用。 In recent years, BSC has achieved great success in the management of enterprise occupied human resources, especially in large and medium-sized enterprises, especially in listed companies. The Balanced Scorecard realizes the organic combination of development strategy and performance management. This advantage has aroused close attention of public institutions, and also started to try to introduce balanced scorecard management in the human resource management of PSUs. This article elaborated the concept and principle of BSC, before and after the introduction of BSC, and the introduction of Balanced Scorecard by PSUs. Combining with practical work, this paper analyzes the countermeasures of BSC in the performance evaluation of PSUs Management and application.