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平衡计分卡实施与应用的难点分析
引用本文:李勤.平衡计分卡实施与应用的难点分析[J].财会通讯,2006(6).
作者姓名:李勤
作者单位:贵州广播电视大学经济教学部 贵州贵阳550004
摘    要:本文认为,平衡计分卡作为战略管理工具有着明显的优越性,然而由于平衡计分卡本身体系的因素以及企业实际条件的限制,成功地实施平衡计分卡还存在诸多的难点,本文对此进行了研究与分析。

关 键 词:平衡计分卡  实施条件  难点  建议

Probing the difficulty about implementing and applying the Balanced Score Card in Enterprises
Li Qin.Probing the difficulty about implementing and applying the Balanced Score Card in Enterprises[J].Communication of Finance and Accounting,2006(6).
Authors:Li Qin
Abstract:the article thinks that the balanced score card as a strategic management in evaluating performance is apparently of advantage. However, as a result of balanced score card system factor itself as well as enterprise actual condition limit, Corporations have to face many challenges in implementing balanced score card. This article makes some researches and analysis on it.
Keywords:The balanced score card Condition Difficulty Suggestion
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