Balanced scorecard can establish a full range of strategy and performance management tools, but many experts also remind managers that this is not a panacea for corporate problems, the need for corporate culture, with a clear vision, core values. Under this premise, the balanced scorecard can be carried out from top to bottom, pushing the enterprise forward in a consistent direction. The initial idea of the balanced scorecard was to develop a performance appraisal system that went beyond the traditional bias to the financial side, and was later extended to a powerful strategy management and execution tool, which could turn the strategy into clearly quantifiable indicators and make it more effective to be executed.