经济增加值(EVA)与平衡记分卡(BSC)两个战略业绩评价系统是在传统业绩评价系统基础上发展而来的。本文在总结两个系统对传统业绩评价系统所做不同改进的基础上,运用对比分析方法,对两者进行了比较分析,认为我国企业应当结合企业实际对两者加以结合来构建自己的战略业绩评价系统。 EVA and Balanced Scorecard (BSC) two strategic performance evaluation system is based on the traditional performance evaluation system developed. Based on the summary of the different improvements made by the two systems to the traditional performance appraisal system, the article makes a comparative analysis of the two by using comparative analysis method, and thinks that Chinese enterprises should combine their actuals to build their own strategic performance evaluation system.