绩效评价矩阵和方位图——基于平衡计分卡的管理审计工具

Performance Measurement Matrix and Position Chart——Management Auditing Instruments Based on the Balance Score Card

对组织的绩效评价是管理审计的重要内容,本文在分析传统的绩效评价不足的基础上,提出了基于平衡计分卡原理的两种管理审计工具:绩效评价矩阵和方位图。

The organization performance measurement is an essential content in management auditing. This paper, after analyzing the disadvantages of traditional performance measurement, explores two management auditing instruments based on the theory of balance score card, i. e. performance measurement matrix and position chart.