平衡计分卡自问世以来,已走过了近20个年头,其间既受到了学术界和企业界的热捧,也遭到了众多的非议,如今的它是一个怎样的状况、实践中存在怎样的问题、未来又该走向何方呢? Balanced Scorecard has come through nearly 20 years since it was published, during which it has been favored both by academia and business and has been criticized by many people. Nowadays, it is a kind of situation and what is there in practice The question of where the future should go?