本文从经典BSC的内涵、企业战略所具有的两个基本内容进行分析,进而揭示经典BSC具有战略分解属性的原因,并进一步提出了企业战略是由经典BSC、不可量化的重点工作及保障性指标构成,此外。笔者还根据研究实践经验对供电企业应用经典BSC时的效果及原因进行了初步分析。 This article analyzes the connotation of classical BSC and the two basic contents of corporate strategy, and then reveals the reasons why classical BSC has the property of strategic decomposition. Furthermore, it puts forward that corporate strategy is composed of classical BSC, non-quantifiable key work and supportive index Pose, in addition. The author also based on the research and practical experience of the power supply enterprises when the effect of classical BSC and the reasons for a preliminary analysis.