作为战略实施管理的有效工具,平衡计分卡在各企业的实践与理论成就,为大中型企业战略实施打开了新思路。文章立足研究电网企业的服务战略实施,以实现服务战略为目标,构建基于平衡计分卡理论从财务、客户、内部流程、学习与成长四个方面的服务战略实施体系。 As an effective tool for the implementation of strategic management, we have balanced the practice and theoretical achievements of scorecards in various enterprises and opened up new ideas for the implementation of strategy in large and medium-sized enterprises. Based on the study of service strategy implementation in power grid enterprises, this paper aims to achieve service strategy and builds a service strategy implementation system based on balance scorecard theory from four aspects: finance, customer, internal process, learning and growth.