摘要
平衡计分卡以企业的远景和战略为目标,主要通过财务、客户、内部流程以及学习与成长这四个方位的测评指标,对企业的业绩进行全方位的评价。文章基于平衡计分卡原理与其核心思想,对其在公共资源绩效审计中的具体运用进行探讨。
The Balanced Score Card evatulates the achievements of enterprise through finance, customer, inner operation, learning ＆ growing, which aims at the enterprise＇s vision and strategy. This article analyses how to apply the BSC to the public resources audit based on the core mind of the BSC.
出处
《郑州航空工业管理学院学报（社会科学版）》
2008年第3期191-192,共2页
Journal of Zhengzhou University of Aeronautics(Social Science Edition)
关键词
平衡计分卡
公共资源
公共资源绩效审计
the Balanced Score Card
the public resources
public resources audit
