| 平衡记分卡导向企业发展战略 |
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| 引用本文： | 朱启明,李凤莲. 平衡记分卡导向企业发展战略[J]. 财会通讯, 2004, 0(10) |
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| 作者姓名： | 朱启明 李凤莲 |
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| 作者单位： | 湖南大学会计学院，湖南大学会计学院 湖南 长沙 4100825，湖南 长沙 4100825 |
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| 摘 要： | 本文针对目前企业战略管理中存在的突出问题,即战略概念模糊、战略定位不清晰、战略配称缺失等,试图用平衡计分卡为导向实现企业发展战略,即借用“战略因果图”的巨大力量来构建企业战略框架,从而在一定程度上弥补企业战略脱节的缺陷。
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| 关 键 词： | 平衡记分卡 战略因果图 企业战略 |
The Development Strategy of Balanced Scorecard Oriented Enterprise |
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| Zhu qiming Li fenglian. The Development Strategy of Balanced Scorecard Oriented Enterprise[J]. Communication of Finance and Accounting, 2004, 0(10) |
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| Authors: | Zhu qiming Li fenglian |
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| Abstract: | According to the recent outstanding problem of company strategic management such as the vagueness of concept, the unclear-ness of positioning and the loss of strategy fit. This paper attempts to solve those problem by using the "Balanced Scorecard" that is to construct the strategic framework with the help of "Strategic Map", which could make up the defects of divorce of strategy. |
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| Keywords: | The balanced scorecard Strategic map Company' s strategy |
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