Using Balance Scorecard (BSC) to Evaluate Performance of Chinese Small and Middle Enterprises: Match or Not?

Balance scorecard (BSC) is recently prevalent in evaluating enterprise performance. Although the researches related with BSC become more matured in developed countries, it is still rare on enterprises in China, 90% of which is composed of small and medium enterprises. Therefore, to understand BSC implementation in Chinese small and middle enterprises (SMEs) is of certain academic and practical values. The article, basing on the previous literatures, analyzed BSC adaptability and effect in SMEs´ operation in China, suggestions on future research and practices are also given.