如何走出平衡计分卡的误区

How to use the Balanced Scorecard in China

平衡计分卡(BSC)作为企业战略管理和业绩评价的有效工具取得了巨大的成功。北美和欧洲已有超过50％的大企业采用这一管理工具,并在帮助企业改进和强化管理部门的计划和控制能力方面取得了实际效果。在我国,虽有众多的理论研究者和企业开始研究平衡计分卡分卡理念的借鉴问题,但是进展并不显著。本文拟对在我国如何构建平衡计分卡体系提出一点看法。

The Bslanced Scorecard as enterprise performance measurement, has achieved so much success. Firstly,We describe the suspicions of the Bslanced Scorecard in china. Secondly we analyze the cause of the suspicions. Finally,we assert that some measurements could be erected corrdctly in china.