| 平衡计分卡核心理念探析 |
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| 引用本文： | 王龙.平衡计分卡核心理念探析[J].科技管理研究,2010,30(24). |
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| 作者姓名： | 王龙 |
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| 作者单位： | 陕西警官职业学院,陕西西安,710043 |
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| 摘 要： | 从四个方面对平衡计分卡的核心理念进行系统、深入地探析,指出以战略为轴心,在平衡中求发展,以因果联系为纽带进行连结,在实施中不断完善,才是平衡计分卡的真正理论精髓和本质。这不仅能够把人们对平衡计分卡的认识和理解由表层引向深入,从形式引向本质,而且能够对平衡计分卡的合理构建和广泛应用发挥积极的促进作用。
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| 关 键 词： | 平衡计分卡 核心理念 绩效测评 战略管理 |
The Core Concept of the Balanced Scorecard (BSC) |
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| WANG Long.The Core Concept of the Balanced Scorecard (BSC)[J].Science and Technology Management Research,2010,30(24). |
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| Authors: | WANG Long |
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| Institution: | WANG Long(Department of Economics and Management,Shaanxi Police Vocational College,Xi'an 710043,Shaanxi) |
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| Abstract: | This article probes the core concept of the balanced scorecard systematically and profoundly from four aspects,and points that the real theoretical essence and nature of the balanced scorecard are to regard the strategy as the axis;to develop in the balance;to take the causal relationship as connection;and to be gradually improved in practice.It can not only lead people's recognition and understanding of the balanced scorecard from the surface to the center,from the form to the nature,but also play an activ... |
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| Keywords: | balanced scorecard core concept strategic management performance evaluation |
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