平衡计分卡修正及其评价指标体系的构建

平衡计分卡是一种较好的企业战略性业绩评价方法，但结合波特的五种竞争作用力模型，平衡计分卡忽视了供应商、替代品、潜在竞争者和现有竞争者等对企业竞争力的影响；同时考虑到在“新经济”形势下创新的特殊作用，创新理应单独作为战略性业绩评价的系统。因而需要对平衡计分卡进行改进，即从财务、顾客、内部业务流程、学习与增长、创新和竞争者六个维度（本文称为六维评价法）对企业业绩进行评价，此外，评价指标体系的构建也增强了平衡计分卡的适用性。

Revision on Balance Score Card and Construction of Its Assessment Index System

Balance score card is a good way for the strategy performance assessment of enterprises,but combining with Michele Porter's model of five kinds of competitive forces,we find that it ignores the influence of suppliers,substitutes,potential competitors and present competitors on the part of enterprise competitive ability.Considering the special function of innovation under the new economic situation,innovation should be involved in the system of the strategy performance assessment of enterprise.So it is neces...