中国企业实施平衡计分卡存在的问题与应对策略  

The Problems and Responds for Chinese Enterprises to Apply Balance Scorecard

作　　者：邢洁[1] 

机构地区：[1]天津理工大学管理系,天津300380

出　　处：《现代财经（天津财经大学学报）》2005年第5期51-54,共4页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：天津理工大学知识型企业绩效评估方案研究项目,编号:LG03008。

摘　　要：平衡计分卡作为一种良好的战略绩效管理工具,已经被世界上许多企业组织所采用并取得了很好的效果。本文通过对国内企业应用平衡计分卡实践的分析,总结平衡计分卡在我国企业应用中存在的主要问题与障碍,探讨中国企业成功实施平衡计分卡的策略与前提条件。The Balanced Scorecard as a kind of good methods for strategic performance management has been adopted worldwide by many organizations and achieves instant good effect. However, the results of utilization of the BSC by Chinese enterprises call in questions for its efficiency. This article tries to find out preconditions and strategies for domestic enterprises to effectively apply BSC, basing on the analysis of the major practice problems of those applied BSC.

关 键 词：平衡计分卡 绩效管理 战略 中国企业 

分 类 号：F270.7[经济管理—企业管理]