企业文化和经营管理的“融合难”是企业文化管理的顽疾。解决这一顽疾必须加强企业文化管理的理论创新。本文就应用平衡计分卡推行企业文化管理的路径和方法进行初步探索,试图为企业有效开展文化管理提供实践操作指导。一、平衡计分卡及其对企业文化管理的效用1.实现企业文化与经营管理的融合。实施平衡计分卡,可以让企业文化完全融入企业的战略性经营管理中。因为,平衡计分卡把企业文化看成是驱动组织卓越运营并创造价值的重要无形资产。通过目标分解和组织协同的途径,可以 Corporate culture and business management “integration difficult ” is a chronic illness of corporate culture management. To solve this chronic illness, we must strengthen the theoretical innovation of corporate culture management. This article makes a preliminary exploration on the path and method of implementing corporate culture management by using Balanced Scorecard, and attempts to provide practical operation guide for enterprises to carry out cultural management effectively. First, the Balanced Scorecard and its utility of corporate culture management 1. To achieve the integration of corporate culture and management. The implementation of a balanced scorecard, can make the corporate culture fully integrated into the enterprise’s strategic management. Because BSC regards corporate culture as an important intangible asset that drives organizational excellence and creates value. Through the goal of decomposition and organization of collaborative approach, you can