Strategic HRM has certainly come to an evolutionary crossroad. Strategic HRM based on the balanced scorecard overall evaluates the effect of strategic HRM from financial persp-ective, customer perspective, internal business perspective and innovation and learning perspective, as opposed to the traditional study on relationship between strategic HRM and financial performance. The balanced scorecard is more a strategic analysis and implementation framework than a performa-nce evaluation system. This thesis constructs a strategic management system through the strategic HR based on balanced scorecard, and gives a preliminary discussion on its implementation process.