平衡计分卡的技术功能及其战略管理系统设计  

The Technical Function of Balanced Scorecard and Its System Design of Strategic Management

作　　者：谢泗薪[1] 周玉英[2] 都业富[1] 

机构地区：[1]中国民航学院管理学院,天津300300 [2]天津市中环电子计算机公司,天津300190

出　　处：《现代财经（天津财经大学学报）》2005年第10期65-69,共5页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：科技部国家软科学资助项目(2004DGQ3B064);中国民航学院科研启动基金资助项目(04-qd-10)

摘　　要：随着经济的全球化发展,市场竞争日趋激烈。企业只有通过改进财务绩效和内部流程,提高学习能力,为顾客提供更多价值,才能在激烈的全球竞争中发展壮大。剖析平衡计分卡,旨在为我国企业加强战略管理、打造核心能力、提升经营绩效、构筑竞争优势、开辟新的视野寻找新的路径。As the development of economic globalization, competition in the market becomes more and more intense, the enterprise only can get development and be better, in the impetuous global competition, by improving its financial performance and internal process, by improving its learning capability, by offering more utility to customer, The article analyzes the balanced scorecard to cut a new perspective and look for a new route for Chinese enterprises to enforce their strategic management, to forge their core competence, to promote their operational performance, to construct their competitive advantage.

关 键 词：平衡计分卡 核心能力 战略管理 绩效 

分 类 号：F270.7[经济管理—企业管理]