基于平衡计分卡的企业可持续发展研究

Study on Sustainable Development of Enterprises Based on Balanced-card

运用平衡计分卡的思想,从财务、顾客、内部流程、员工学习与发展、生态环境及社会责任六个因素来指导企业可持续发展,展示了六因素的五个平衡作用,并通过战略地图来描绘这六个因素之间的因果关系链。平衡计分卡使得企业可持续发展战略能够有效地沟通,便于执行。

This paper uses the theory of balanced socre-card to give advices for the sustainable development of enterprises in terms of finance clients, internal process, learning and development of employees,ecological environment and social obligations. It explains the five balancing functions of balanced score-cards and describes the recations between causes and results of the six factors with a strategic map. Balanced score-cards make the strategy of sustainable development of enterprises to communicate and to be implemented effectively.