| 基于战略管理导向的平衡计分卡理论基础研究 |
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| 引用本文： | 许敏,李东旭.基于战略管理导向的平衡计分卡理论基础研究[J].价值工程,2012,31(14):94-95. |
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| 作者姓名： | 许敏 李东旭 |
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| 作者单位： | 1. 陕西广播电视大学,西安,710119
2. 中国人民银行西安分行,西安,710119 |
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| 摘 要： | 本文从探讨平衡计分卡作为一种战略管理系统的根基问题出发,从与战略管理领域密切相关的企业理论出发,论证了发展中的企业利益相关者理论是平衡计分卡的理论基础,平衡计分卡正是因为全面考虑了企业的主要利益相关者的利益,有效地确保了企业战略的实施,从而取得较高的绩效。
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| 关 键 词： | 平衡计分卡 战略管理 理论基础 |
Balanced Scorecard Theory Basic Research Based on Strategic Management Orientation |
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| Xu Min
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Li Dongxu.Balanced Scorecard Theory Basic Research Based on Strategic Management Orientation[J].Value Engineering,2012,31(14):94-95. |
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| Authors: | Xu Min Li Dongxu |
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| Institution: | Xu Min;Li Dongxu(①Shaanxi Radio & TV University,Xi’an 710119,China;②The People’s Bank of China Xi’an Branch,Xi’an 710119,China) |
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| Abstract: | The balanced scorecard is the foundation of a strategic management system.Starting from the enterprise theory which is close related to strategic management field,this paper discussed that developing enterprise stakeholder theory is the theoretical basis of the balanced scorecard.Considering the main enterprise stakeholder’s benefit,the balanced scorecard effectively ensures the implementation of the strategy of the enterprise,so as to achieve a higher performance. |
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| Keywords: | balanced score card strategic management theoretical basis |
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