平衡记分卡的利弊分析与应用研究

The Advantages and Disadvantages of Balanced Scorecard and It's Application

平衡记分卡是以信息为基础,系统考虑企业业绩驱动因素,多维度平衡评价的一种新型的企业业绩评价系统,该系统有优点但也有其不足。我国在推行平衡记分卡时,应重视信息系统的选择,测评指标的量化工作不要拘于形式等问题。

Balanced Scorecard (BSC) is a kind of new assessment system of enterprise accomplishments which focuses on a balanced assessment from multiple levels and takes the motivation of enterprise accomplishments into full consideration. Since it has both merits and deficits, when it is applied in our country, we should attach great importance to the selection of system , and the quantification of assessment index should not be confined to forms.