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中国企业实施平衡计分卡问题探悉
引用本文:高凤岩. 中国企业实施平衡计分卡问题探悉[J]. 价值工程, 2008, 27(2): 110-112
作者姓名:高凤岩
作者单位:东北财经大学,大连,116023
摘    要:平衡计分卡是一种全新的业绩评价体系。它从财务、顾客、内部经营以及学习和发展四方面,对企业的经营业绩进行全方位的评价,作为一种重要的管理工具已被全球著名企业广泛采用,中国从2001年开始引进平衡计分卡,但大多数企业实施平衡计分卡的效果并不理想。主要针对中国企业在实施平衡计分卡中存在的问题,提出了相应的解决措施。

关 键 词:平衡计分卡(BSC)  业绩评价  问题  建议
文章编号:1006-4311(2008)02-0110-03

To Search about Chinese Enterprise Implementing Balance Score Card' Squestion
Gao Fengyan. To Search about Chinese Enterprise Implementing Balance Score Card' Squestion[J]. Value Engineering, 2008, 27(2): 110-112
Authors:Gao Fengyan
Abstract:Balance score card is one kind of brand-new achievement appraisal system, it through the finance, the customer, the interior manages as well as studies and develops four aspects carries on the omni-directional appraisal to enterprise's management achievement, took one kind of important management tool by the global famous enterprise widespread use, China was started from 2001 to introduce balance score card, but the majority enterprise implements balance score card the effect not to be certainly ideal. This article mainly aims at the Chinese enterprise to balance score card existence in the implementation the question, proposes the corresponding solution measure.
Keywords:balance score card(BSC)  achievement appraisal  questions  suggestions
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