论平衡记分卡的“不平衡”

Unbalanced Scorecard

国内对平衡记分卡的认识,与发达国家相比还存在很大差距。许多人还没有真正认识到平衡记分卡的含义和用法,仅仅追求形式,使平衡记分卡成为组织"看起来好看,用起来无用的装饰品"。本文提出根据企业实际情况建立精简的"不平衡"记分卡的观点,借以与大家进行深入讨论。

There is a gap on understanding to Balanced Scorecard (BSC) between China and some developed countries. Many Chinese users do not know BSC actually and just pursue the appearance, not the usefulness of BSC. It states in this article that it is time to unbalance and simplify our scorecard according to enterprises' realities.