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平衡计分卡的五大认识误区 被引量:3

A Study on Misunderstanding on Balancescore Card
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摘要 平衡计分卡是先进的企业业绩评价系统和战略管理系统。由于平衡计分卡设计和应用的特殊性,对它存在着若干认识误区,对此进行了剖析,阐明了在设计和应用平衡计分卡时应注意的几个问题。 Balaneescore card is a kind of advanced performance evaluation system and strategy management system.But because of some features of balancescore card that are easily ignored when we design and use bal-ancescore card, there are some misunderanding on balancescore card.This paper strdies these misunderstanding and then illustrate some important points,difficult points to which need to be paid attention.
作者 张林
出处 《科技进步与对策》 CSSCI 北大核心 2003年第10期78-79,共2页 Science & Technology Progress and Policy
关键词 平衡计分卡 认识误区 企业业绩评价 战略管理系统 balancescore card performance evaluation strategy
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  • 1Raffi J.Indjejikian.Performance evaluation and compensation research: an agency perspetive[].Accounting Horizons.1999
  • 2James R.Frederickson, Sean A.Peffer and JamiePratt. Performance evaluation judgements: effect of prior experience under different performance evaluation schemes and feedback frequencies[].Journal of Accountancy.1999

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