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高新技术企业绩效评价与平衡记分卡 被引量:14

High-Tech Enterprise Evaluation and the Balanced Scorecard
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摘要 在高新技术企业里应用传统的绩效评价已不合适宜,通过引入平衡记分卡,试图建立起高新技术企业的绩效评价体系。平衡计分卡包括4个方面的内容:财务、顾客、内部业务流程、学习与成长,高新技术企业的绩效评价也将从这4个方面展开,每个方面各有一组指标表示,从而形成了一套高新技术企业绩效评价体系。 The traditional enterprise performance evaluation is outdated for High-tech enterprises. A balanced scorecard is introduced to establish a high-tech enterprise performance evaluation system. The balanced scorecard is comprised of four aspects: finance, clients; internal business process, and learning & growth. A group of indexes are used to represent each aspect, so this high-tech enterprise performance evaluation system can be calculated.
出处 《武汉理工大学学报(信息与管理工程版)》 CAS 2002年第6期128-131,共4页 Journal of Wuhan University of Technology:Information & Management Engineering
基金 湖北省科技厅重点科技攻关资助项目(2001AA401C55).
关键词 高新技术企业 绩效评价 平衡记分卡 战略管理 企业经营管理 指标体系 high-tech enterprise performance evaluation balance scorecard strategic management
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参考文献3

  • 1(美) Tushman, O'Reilly Charles Ⅲ.创新制胜--领导组织变革与振兴实践指南[M]. 孙边勇,李东贤,夏建甑译.北京:清华大学出版社,1998.
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  • 3唐邵玲.战略管理绩效评估体系的创新:平衡计分法[J].经济管理,2002,28(6):41-44. 被引量:13

二级参考文献22

  • 1Marlys gascho Lipe and Steven E. Saltcrio, The Balanced Scorecard: Judgmental Effects of Commonand Unique Performance Measures, The Accounting Review July, 2000.
  • 2Anthony Atkinson and Marc Epstein, Measure for Measure, CMA Management September, 2000.
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  • 10Peter Clark and Fred Tyler, Implementing A Balanced Scorecard: An Irish Example, IBAR Vol:20,Iss: 2, Date: 2000.

共引文献12

同被引文献113

引证文献14

二级引证文献103

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