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平衡记分卡的利弊分析与应用研究
引用本文:马玉超,徐雪霞.平衡记分卡的利弊分析与应用研究[J].沈阳师范大学学报(社会科学版),2004,28(3):26-29.
作者姓名:马玉超  徐雪霞
作者单位:武汉科技学院,经济管理学院,湖北,武汉,430073
摘    要: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。

关 键 词:平衡记分卡  绩效管理  借鉴
文章编号:1000-5226(2004)03-0026-04
修稿时间:2003年10月22

The Advantages and Disadvantages of Balanced Scorecard and It's Application
Ma Yu-chao,Xu Xue-xia.The Advantages and Disadvantages of Balanced Scorecard and It''''s Application[J].Journal of Shenyang Normal University(Social Scicence Edition),2004,28(3):26-29.
Authors:Ma Yu-chao  Xu Xue-xia
Abstract: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.
Keywords:Balanced Scorecard  management of accomplishment  use for reference
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