一、平衡计分卡理论大多数企业都有自己的战略,但真正能够贯彻实施下去的只有不到10%,其根本问题就在于战略制定出来后缺少贯彻执行的方法和监控的手段,既没有将公司战略远景分解为可实施的目标,也没有恰当的监控手段保证战略目标的实现。平衡计分卡很好地解决了企业战略执行不力的问题,是把企业战略管理和绩效管理有效连接起来的管理工具。 First, the theory of balanced scorecard Most companies have their own strategy, but the real can be implemented only less than 10%, the fundamental problem lies in the lack of implementation of the strategy after the implementation of the methods and means of monitoring, neither The company’s strategic vision into the implementation of the goal, there is no appropriate means of monitoring to ensure the realization of the strategic objectives. Balanced Scorecard is a good solution to the problem of ineffective enterprise strategy implementation. It is an effective management tool that connects strategic management and performance management effectively.