摘要
随着经济环境的迅速变化和企业竞争的加剧,财务指标体系已经远远不能满足企业战略管理的需要,平衡计分卡战略管理体系应运而生。该体系的优越性很多,但也存在许多问题,其在我国企业的实际应用中,不应全部照搬照用,应具体问题具体分析,使其发挥真正的作用。
With economic environment＇s rapid changing and enterprise competition＇s intensification, finance index structure can＇t fulfill enterprise strategic management＇s need; balance scorecard is created to meet this need. This structure has many advantages and some problems, in the implementation of our country＇s enterprises, we shouldn＇t copy them without any change, we should use it base on practical usage, so that maximum effect can be achieved.
出处
《吉林省经济管理干部学院学报》
2006年第5期22-23,共2页
Journal of Jilin Province Economic Management Cadre College
关键词
平衡计分卡
战略管理
财务指标
balance scorecard
strategic management
finance index
