透视平衡计分卡：战略管理之利器

Perspective of Balance Scored Card:Edge Tool of Strategy Management

本文首先客观阐述了平衡计分卡在企业战略管理中所具有的举足轻重的地位,然后从正反两个角度全面剖析了平衡计分卡在国内企业应用的现状,并初步分析了平衡计分卡的优势和存在的一些不足之处。文章还就国内企业在实施平衡计分卡过程中可能出现的障碍和困难作出分析,最后对运用平衡计分卡时应当注意的一些问题给予了总结。

Firstly, this article impersonally represents that BSC has been playing a major role in the enterprise strategy supervision. Then entirely anatomize the status of BSC applied at domestic enterprises from both positive and negative angles. Meanwhile, this article conceptually analyzes the advantages and some available deficiencies of BSC, and several drawbacks and difficulties may appear when domestic enterprises carry it into execution. In conclusion, this article summarizes some problems to be noted when handling BSC.