基于平衡记分卡的上市公司绩效评价

Performance Measurement for Listed Companies Based on the Balanced Scorecard

平衡记分卡是一种新的经营业绩评价方法 ,它通过财务层面、客户层面以及内部经营过程和创新层面构成一个完整的评价体系。突破了上市公司传统的财务指标评价的局限性 ,是评价上市公司绩效的科学方法。

The balanced scorecard (BSC) is a new form of the performance measurement, it has changed the face of traditional financial measures. The BSC contains the measures related to financial performance, customers relation and internal business process in an organization. Performance measurement for listed companies based on the BSC overcomes the limitation of traditional evaluation methods based on financial indexes, so it is a scientific method to measure the performance of listed companies.