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对运用平衡计分卡进行企业业绩评价的思考
引用本文:刘建英,李红瑛.对运用平衡计分卡进行企业业绩评价的思考[J].长沙理工大学学报(社会科学版),2005,20(1):54-56.
作者姓名:刘建英  李红瑛
作者单位:长沙理工大学,管理学院,湖南,长沙,410076
摘    要:平衡计分卡综合运用财务指标与非财务指标对企业绩效进行评价,具有多方面的优点,但同时也存在很多缺陷。文章分析了平衡计分卡的优、缺点,并对运用平衡计分卡进行企业业绩评价应注意的问题进行了探讨。

关 键 词:平衡计分卡  企业  业绩评价
文章编号:1672-934X(2005)01-0054-03
修稿时间:2004年11月28

Reflection of the Performance Evaluation of Enterprises with the Balanced Scorecard
LIU Jian-ying,LI Hong-ying.Reflection of the Performance Evaluation of Enterprises with the Balanced Scorecard[J].Journal of Changsha University of Science & Technology,2005,20(1):54-56.
Authors:LIU Jian-ying  LI Hong-ying
Abstract:The Balanced Scorecard applies financial index and nonfinancial index synthetically to estimate the performance of corporations with advantages in many aspects as well as a lot of disadvantages. On the basis of analyzing the advantages and disadvantages of the Balanced Scorecard, this disquisition discusses the problems that must be noticed in the course of its application.
Keywords:Balanced Scorecard  corporation  performance evaluation
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