平衡记分卡与智力资本管理的比较

Compare Balanced Scorecard with Intellectual Capital

通过对平衡计分卡与智力资本管理的比较,发现在理论基础上有很大的不同,从战略、组织、管理和指标等几个方面进行探讨,认为两者的不同关键是基于不同的战略理论:一个是竞争战略,另一个是能力战略。

This paper compares balanced scorecard with intellectual capital and finds important differences in their theoretical underpinnings, and discusses four more aspects： strategy, organization, management, and indicators, the key causes of the differences between them are about different strategy theories： One is competitive advantage, the other competency one.