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为了突破企业发展瓶颈,越来越多的公司将对企业实行综合绩效评价提上日程。许多企业都希望公司内部能有对综合绩效的科学评价体系,在诸多企业综合绩效评估方法中,平衡计分卡逐渐显现出了它的优越性.本文致力于对平衡计分卡的实务运用的概念和体系建设研究,以期为提高企业综合业绩评价工作做点贡献。
In order to break the bottleneck of enterprise development, more and more companies will implement a comprehensive business performance evaluation on the agenda. Many enterprises hope that there will be a scientific evaluation system for the comprehensive performance in the company, and the Balanced Scorecard gradually shows its superiority in many enterprises’ comprehensive performance evaluation methods.This paper is devoted to the practical application of the Balanced Scorecard Concept and system construction, with a view to making contributions to improving the comprehensive performance evaluation of enterprises.