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平衡计分卡:一种革命性的企业经营业绩评价方法 被引量:26

Balanced Scorecard:a Revolutionar y Method of Enterprise Performance Measurement
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摘要 传统的企业业绩评价方法基本上是采用财务指标体系对企业业绩加以评价。平衡计分卡是适应20世纪80年代以后的企业内部条件和外部环境的新变化而诞生的,是通过建立一整套财务与非财务指标体系来对企业业绩和竞争状况加以综合评价。该方法的提出及应用使传统的企业业绩评价方法受到了严峻挑战,被西方财务界誉为企业业绩评价中的一场重大革命。 Traditional method of enterprise performance measurement is based on th e financial index.But with the change of environment,a new method n amed Balanced scorecard challenges its status.Based on the traditional method,balanced scorecard introduces the non -financial index,which i s considered as a great revolution of en-terprise performance measurement.
出处 《中国软科学》 CSSCI 北大核心 2002年第5期109-111,102,共4页 China Soft Science
关键词 平衡计分卡 财务评价 非财务评价 企业 经营业绩 评价方法 balanced scorecard financial performance measurement non -financia l performance measurement
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参考文献5

  • 1[1]Chee W.Chow.Applying the Balanced Scorecard to Small Companies.Management Accounting,1998.
  • 2[2]John E.Balkcom.Strategy Performance Measurement:lessons learnt and Future Directions.Management Accounting,1998.
  • 3[3]Robert S.Kaplan & David P.Norton.Balanced Scorecard.Harvard Business School press,1996.
  • 4[4]Robert S.Kaplan and David P.Norton.The Balanced Scorecard- Measures that Derive Performance,Harvard Business Review,January- February,1992.
  • 5[5]Robert S.Kaplan and David P.Norton,Using the Balanced Scorecard as a Strategic Management System,Harvard Business Review,January- February,1996.

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