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平衡计分卡多维度、平衡式的构建思想,为国有企业绩效评价和战略管理提供了一个良好的管理平台。目前,国有企业已初步建立了现代企业制度,但是,仅有比较合理的公司治理结构还远远不够,企业在改组改制的同时没有完成企业管理制度的改造和与之匹配的管理工具、手段导入,是造成一些国有企业业绩并没有明显改善的主要内因。平衡计分卡将评价内容与企业战略目标相连接,有助于企业提高决策效率和准确度,有助于企业以远景和战略为中心持续发展,弥补了我国国有企业绩效管理的不足,相对而言,有其显著优势。
Balanced scorecard multi-dimensional and balanced construction idea, which provides a good management platform for the performance evaluation and strategic management of state-owned enterprises. At present, the state-owned enterprises have initially established a modern enterprise system. However, only a relatively reasonable corporate governance structure is far from sufficient. Enterprises have not completed the transformation of the enterprise management system and the matching management tools and means while restructuring and restructuring Is the main internal cause that has caused no significant improvement in the performance of some state-owned enterprises. Balanced Scorecard connects evaluation contents with corporate strategic objectives, which helps enterprises to improve the efficiency and accuracy of decision-making, contributes to the sustainable development of enterprises based on long-term vision and strategy, and makes up for the deficiencies in the performance management of state-owned enterprises in our country. Say, has its significant advantages.