战略记分卡——企业治理的评测工具

为了避免像安然那样毁灭公司价值的事件再次发生，英国特许管理会计师协会（CIMA）从2002年开始和国际会计师联合会（IFAC）合作，提出了企业治理这个概余，指出企业治理的核心是公司治理和运营治理的平衡。而战略记分卡则是实现这种平衡的企业治理评测工具。文章就上述内容，首先介绍了企业治理产生的背景及概念，然后在总结战略记分卡内容和具体运用的基础上，指出了其与平衡记分卡的比较优势。

Strategic Score Card--the Evaluation Tool of the Enterprise Government

In order to avoiding the destruction of company value like Enron, the British Association of Chartered Institute of Management Accountants(CIMA) has cooperated with the International Federation of Accountants(IFAC) from the beginning of 2002, and put forward the concept of interprise governance.They pointed out that the core of corporate governance is an balance between compliance dimensions of corporate governance and performance dimensions of the business governance.The Strategic score card is the tool of...