【摘要】 平衡计分卡综合运用财务指标与非财务指标对企业绩效进行评价,具有多方面的优点,但同时也存在很多缺陷。文章分析了平衡计分卡的优、缺点,并对运用平衡计分卡进行企业业绩评价应注意的问题进行了探讨。更多还原

【Abstract】 The Balanced Scorecard applies financial index and nonfinancial index synthetically to estimate the performance of corporations with advantages in many aspects as well as a lot of disadvantages. On the basis of analyzing the advantages and disadvantages of the Balanced Scorecard, this disquisition discusses the problems that must be noticed in the course of its application.更多还原