| 绩效评价矩阵和方位图--基于平衡计分卡的管理审计工具 |
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| 引用本文： | 陈思维 李霜. 绩效评价矩阵和方位图--基于平衡计分卡的管理审计工具[J]. 审计与经济研究, 2005, 20(5): 7-9,38 |
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| 作者姓名： | 陈思维 李霜 |
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| 作者单位： | 1. 南京审计学院,国际审计学院,江苏,南京,210029
2. 上海宝山钢铁集团公司,上海,200434 |
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| 摘 要： | 对组织的绩效评价是管理审计的重要内容，本文在分析传统的绩效评价不足的基础上，提出了基于平衡计分卡原理的两种管理审计工具：绩效评价矩阵和方位图。
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| 关 键 词： | 绩效评价矩阵 方位图 平衡计分卡 |
| 文章编号： | 1004-4833（2005）05-0007-03 |
| 收稿时间： | 2005-07-04 |
| 修稿时间： | 2005-07-042005-08-15 |
Performance Measurement Matrix and Position Chart--Management Auditing Instruments Based on the Balance Score Card |
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| Chen SaiWei;Li Shuang. Performance Measurement Matrix and Position Chart--Management Auditing Instruments Based on the Balance Score Card[J]. , 2005, 20(5): 7-9,38 |
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| Authors: | Chen SaiWei Li Shuang |
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| Abstract: | The organization performance measurement is an essential content in management auditing. This paper, after analyzing the disadvantages of traditional performance measurement, explores two management auditing instruments based on the theory of balance score card, i. e. performance measurement matrix and position chart. |
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| Keywords: | performance measurement matrix position chart balance score card |
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