平衡计分卡的关键是平衡,平衡方能避免倾倒!回顾20世纪90年代以来企业管理理论的发展历程,平衡记分卡无疑是其中的里程碑之一。据统计,迄今为止,财富500强企业中已有40%的企业在管理中引入平衡计分卡。那么,平衡计分卡究竟“平衡”什么·其一,财务角度:企业经营的直接目的和结果是为股东创造价值。尽管由于企业战略的不同, Balanced scorecard is the key balance, balance can avoid dumping! Recalling the development of business management theory since the 20th century since the 90’s, balanced scorecard is undoubtedly one of the milestones. According to statistics, to date, 40% of the Fortune 500 companies have introduced balanced scorecards in their management. So, what is Balanced Scorecard? What is “Balanced?” First, the Financial Perspective: The immediate purpose and the result of business operations is to create value for shareholders. Although due to the different business strategies,