平衡计分卡业自20世纪90年代创立以来,在西方国家迅速成为应用最为广泛的业绩评价系统。《哈佛商业评论》在2003年评选“过去80年来最具影响力的十大管理理念”活动中,平衡计分卡名列第二。本文拟就平衡计分卡概念和特征的演化过程,阐述其变化规律,为平衡计分卡在我国的应用提供参考。 Since its founding in the 1990s, the BSC has rapidly become the most widely used performance evaluation system in Western countries. The Harvard Business Review ranked the second in the 2003 “Top Ten Most Influential Management Ideas for 80 Years” campaign. This article intends to balance the evolution of the concept and characteristics of scorecard, expounds its variation, and provides a reference for the application of BSC in our country.