Middle manager’s performance objectives are inconsistent with business goals. There are too many indirect performance， and difficult to grasp the focus of performance evaluation. Among middle managers， they often shirk their responsibilities with each other. With the Balanced Scorecard (BSC) management ideas can be an effective solution to the problem of this series. Specific implementation methods are as follows: such as decomposing the middle manager’s performance goals by BSC framework; grasping the middle manager’s key performance indicators; and identify the middle manager’s performance accountability as well.