组织间业绩评价的理论发展与平衡计分卡的改进:基于战略联盟情景被引量：33

Theoretical Development of Inter-firmPerformance Evaluation and Improvement of Balance Scorecard:Based on Strategic Alliance Scenario

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摘要本文关注了以战略联盟为背景的组织间业绩评价的理论发展,通过文献梳理发现管理会计领域在该方面较为薄弱,需要吸收战略联盟领域的相关研究进行理论融合,以取长补短,进而拓展组织间业绩评价的研究空间。基于定性分析,本文提出了系统性的战略联盟绩效评价,并将这一维度容纳至平衡计分卡的框架中,探讨组织间合作与企业内业绩维度的关系,实现对平衡计分卡的改进以及企业内、外部业绩评价的一体化。 This article focuses on theoretical development of inter-firm performance evaluation basing on strategic alliance background.Via literature review it finds out the field of managerial accounting is rather weak in this area,which requires absorbing strategic alliance related research to get theory fusion in order to complement each other and then expand the space of inter-firm performance evaluation.Based on qualitative analysis,this article proposes systematical strategic alliance performance evaluation and brings this dimension to accommodate the framework of balanced scorecard.By discussing the relationship between organizations' cooperation and inter-firm performance dimension,it realizes the improvement of balance scorecard and the integration between internal and external enterprise performance evaluation.

作者支晓强戴璐

机构地区中国人民大学商学院

出处《会计研究》 CSSCI 北大核心 2012年第4期79-86,95,共8页 Accounting Research

基金国家自然科学基金项目(70902076)成果中国人民大学科学研究基金(中央高校基本科研业务费专项资金资助)项目(10XNJ050)成果

关键词组织间业绩评价战略联盟理论融合平衡计分卡改进

分类号 F234.3 [经济管理—会计学] F272.92 [经济管理—企业管理]

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