Learning management methods can help enterprises stay ahead in the fierce competition. Since the emergence of the balanced scorecard, the largest company in the world has successfully launched it with its excellent ideas and experience, and has become the greatest management tool in the 20th century. Balanced scorecard not only measures the performance level of enterprises, but also tries to evaluate the performance of employees fairly and establish an enterprise strategic performance evaluation system through enterprise strategy and performance management in four dimensions: finance, customers, internal business processes and learning and growth. Based on the actual situation of Yunnan Unicom, this paper discusses how to establish a performance appraisal system, and analyzes the existing problems and countermeasures. With the gradual deepening of China's economic system reform and the continuous improvement of strategic management theory, the long-term development of enterprises is becoming more and more important to shareholders, managers and employees. However, the traditional performance evaluation method is more difficult to meet the needs of modern enterprise development, and it is often more difficult to meet the requirements of short-term financial performance. Therefore, how to establish a performance evaluation system suitable for the development of China has become a hot issue in theory and practice. Balanced scorecard not only effectively makes up for the shortcomings of traditional performance evaluation methods, but also can be well combined with enterprise development strategy. Through the application of balanced scorecard, enterprises can evaluate their performance more comprehensively and provide reasonable suggestions for strategic adjustment of enterprises. The application of balanced scorecard in China is still in its infancy. It is of great significance to study the problems and countermeasures of China's balanced scorecard.

Second, the theoretical framework of the balanced scorecard

(A) the connotation of the balanced scorecard

Balanced Scorecard (BSC) Balanced Scorecard is a tool for strategic management and strategic performance management. The integration of performance management is the key to the long-term planning of enterprises, which reflects the financial and non-financial indicators of enterprises, the composition of enterprise performance measurement system and the key success factors of development goals. In the application of balanced scorecard, it is not only an index to measure system performance, but also a core management system.

(B) the four dimensions of the balanced scorecard and their relationship

The four dimensions of the balanced scorecard include financial dimension, customer dimension, internal operation dimension and learning and growth dimension (also called innovation and learning dimension). The relationship between the four dimensions is as follows. The so-called "balance" of the balanced scorecard refers to the internal measurement between the long-term and short-term goals of customers, shareholders and foreign keys (the relationship between internal processes, learning and growth, the balance between the results required by drivers and these results, and the relationship between subjectivity and objectivity of stress measurement.