2Robert S.Kaplan & Anthony A. Atkinson [J].Advaneed Management Aeeo- unting.3rd ed, UPPer Saddle River: Prentice Hall, 1998 : 773-775.
3Robert.S.Kavlan,David P.Norton. The Balanced Scorecard:Translating St- rategy to Action [J].Harvard Business School Press, 1996:6-38.
4Robert.S.Kaplan, David P.Norton. Link Strategy to Planning and Budgeting [J].HBS working PaPer, 2002 : 215-256.
5David Emsley. Budget-emPhasis inperformance evaluation and manager's job related tension .. themoderating effect of information compheness [J]. Management Accounting Research,2001(33):399-419.
