摘要
自 1 992年初创以来 ,平衡记分卡无论从形式、内涵还是从功能来看都发生了很大的变化 :确定行动目标的方法由原来对特定问题进行思考的方式转化为直接根据战略来构造 ;因果关系由原来只存在于各角度之间的一种粗略关系演化成贯穿各个角度并连结各战略目标的一种明确的联系 ;功能则超越了原来业绩测评系统的局限成为一体化的战略管理系统的核心。这些改进使平衡记分卡更便于操作 。
Since it was initially created in 1992,the balanced scorecard has had a great development on its design process, causality and functions. The method of selecting objectives has turn to be developed directly from the strategies rather than indirectly from answering questions. Causality has evolved to clear links between the strategic objectives from original vague ones between the perspectives. Its functions also has exceeded the scope of performance measurement system and become the center of the strategic management system. These changes has made the balanced scorecard more easy to be used, and its application more extensive.
出处
《郑州航空工业管理学院学报（管理科学版）》
2004年第2期39-41,共3页
Journal of Zhengzhou Institute of Aeronautical Industry Management
关键词
平衡记分卡
战略管理系统
评价指标
企业管理
the balanced scorecard
strategic objectives
cause and effect relationship
strategic management system
