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随着信息化、技术化、全球化经济时代的到来,企业的竞争日趋激烈,传统经营业绩评价指标已经不能为实现战略目标提供服务,如何采用新的、科学的经营业绩评价方法已经成为企业管理的主题。平衡计分卡(Balanced Scorecard)是一种绩效管理工具,也逐渐被视为一种战略管理工具。本文对平衡计分卡理论进行了概述,并且简要阐述了平衡计分卡与其他理论的交锋。
With the advent of informationization, technology and globalization era, the competition of enterprises is becoming fiercer and fiercer. The traditional indicators of business performance can no longer serve the strategic objectives. How to adopt the new and scientific methods of business performance evaluation has become the key to the business management Theme of. The Balanced Scorecard is a performance management tool that is gradually being considered as a strategic management tool. This article provides an overview of the BSC theory and briefly discusses the BSC conflict with other theories.