(3) Balanced model - balanced scorecard method: proposed by Robert Kaplan and David Norton (1992) to evaluate the company's performance. The theory is used to solve the problem that the traditional performance evaluation method focuses on the construction of financial indicators. In the application, it is found that the combination with the business strategy of the enterprise can play the role of enterprise performance evaluation. The reason why this theory is widely used is that it integrates many factors, such as financial index and non-financial index, and establishes a relatively comprehensive performance evaluation method