| 平衡计分卡实践调查:从业绩评价到战略管理工具 |
| |
| 引用本文： | 盛春艳,熊焰韧,苏文兵.平衡计分卡实践调查:从业绩评价到战略管理工具[J].上海立信会计学院学报,2008,22(1):37-45. |
| |
| 作者姓名： | 盛春艳 熊焰韧 苏文兵 |
| |
| 作者单位： | 1. 中国人民大学会计系,北京,100872
2. 南京大学商学院,江苏南京,210093 |
| |
| 基金项目： | 南京大学会计系与美国圣地亚哥州立大学联合调查研究课题 |
| |
| 摘 要： | 平衡计分卡全球使用率调查结果差异很大,其中原因之一在于实践者对平衡计分卡主要作用的定位——作为业绩评价工具还是战略管理工具——有所不同。借鉴国外同行的分类方法,结合中国企业的调查资料分析,我们将平衡计分卡的实践分为评价和战略工具两种类型。统计结果显示,平衡计分卡的实践效果与对其原理的全面理解和体现有关,采用比较完备的计分卡设计和作为战略管理工具使用,与较高的实践效果评价相联系。
|
| 关 键 词： | 平衡计分卡 业绩评价 战略管理 实践调查 |
| 文章编号： | 1009-6701(2008)01-0037-09 |
| 修稿时间： | 2007年11月20 |
Survey on Balanced Score Card: from Performance Evaluation to Strategic Management |
| |
| SHENG Chun-yan,XIONG Yan-ren,SU Wen-bing.Survey on Balanced Score Card: from Performance Evaluation to Strategic Management[J].Journal of Shanghai Lixin University of Commerce,2008,22(1):37-45. |
| |
| Authors: | SHENG Chun-yan XIONG Yan-ren SU Wen-bing |
| |
| Abstract: | Global Survey about the usage of Balanced Score Card(BSC) shows there's a great difference,because BSC is practiced in different ways,as a performance evalustion tool or a strategic management tool.Reference to the studies of other scholars,and combined with the questionnaire analysis in Chinese enterprises,we divide the practice of BSC into two types: the measurement tool and the strategic one.The statistics shows the practice effect of BSC is related with the comprehension of the theory,and the more perfectly BSC is designed as a strategic management tool,the better result we can get from practice. |
| |
| Keywords: | Balanced Score Card performance evaluation strategic management practice survey |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
