【摘要】 平衡计分卡作为新兴的效绩评价系统,在美国应用已近十年。它弥补了传统效绩评价偏重财务指标的不足,增加了评价企业长期成功驱动因素的新指标。从财务、客户、内部业务和学习成长等多角度全面衡量企业效绩,并帮助管理者将组织的战略目标转化为实施的具体指标。着重阐述平衡计分卡的起源、特点、结构和应用及发展趋势。更多还原

【Abstract】 The Balanced Scorecard as a new performance measurement and strategy management system has been widely used in U.S.A for about several years. It makes up the shortcomings of traditional financial measurements system, adds up some new indicators that can point out the success drivers for long term development that include financial perspective, customer perspective, internal perspective, innovation and leaning perspective, and it helps managers to turn strategic aims into opcrational measurements. This essay mainly discusses about the concept of Balanced Scorecard including its origin, its features, its structure and application and its developing trend.更多还原