基于平衡计分卡的企业战略管理框架  

On the Strategic Management Frame of Enterprises Based on BSC

作　　者：张双才[1] 王桂巧[2] 

机构地区：[1]清华大学,北京100084 [2]河北经贸大学

出　　处：《河北经贸大学学报》2004年第1期89-92,共4页Journal of Hebei University of Economics and Business

摘　　要：战略已成为企业成功的关键所在。目前,企业战略管理面临的一个最大的问题是精心制定的战略无法得到有效地实施。为此,许多学者试图将预算作为战略管理的工具。但是,传统预算不能与企业发展战略有效衔接。本文通过吸收美国著名学者卡普兰和诺顿于20世纪90年代发明的平衡计分卡的先进思想,试图构建以战略预算和作业预算为基础的战略管理框架,这将对实现企业战略目标具有重要意义。At present, an essential problem facing strategic management of enterprises is that the carefully devised strategies can not be effectively implemented To solve this problem, many scholars have tried to use budget as tool for the strategic management. However, the traditional budgeting can not effectively link up with an enterprise's development strategy. This paper, with the balanced score card introduced by Kaplan and Norton in 1990s, attempts to build a strategic management frame based on strategic budgeting and activity-based budgeting, which will play a major role in realizing the strategic goal of an enterprise.

关 键 词：平衡计分卡 企业 战略管理 财务预算 财务指标 人力资源 

分 类 号：F275[经济管理—企业管理] F270[经济管理—国民经济]