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随着社会的发展,创业逐渐成为经济发展的重要动力,创业绩效就是衡量创业是否成功的标杆,准确的绩效测量是理解创业成功与否的关键。有效的创业绩效评价方式无论是在理论上还是实践中都具有重要的意义,因此,无论是创业理论的构建,还是创业实践的指导,都有必要探明创业绩效的结构。但目前对创业绩效评价的系统研究还比较缺乏。传统的主要依靠财务指标来衡量创业绩效的方法受到了挑战,平衡计分卡克服了传统创业绩效评价方法的不足,并结合创业绩效的特点从财务和非财务两个方面准确且全面的测量了创业绩效。
With the development of society, entrepreneurship has gradually become an important driving force for economic development. Entrepreneurial performance is the benchmark for measuring the success of entrepreneurship. Accurate performance measurement is the key to understanding the success of entrepreneurship. Therefore, whether it is the construction of entrepreneurial theory or the guidance of entrepreneurial practice, it is necessary to prove the structure of entrepreneurial performance. However, there is still a lack of systematic research on the performance evaluation of entrepreneurship. Traditional methods of measuring entrepreneurial performance mainly rely on financial indicators are challenged. Balanced scorecard overcomes the shortcomings of traditional entrepreneurial performance evaluation methods, combined with the characteristics of entrepreneurial performance from the financial and non-financial aspects of both accurate and comprehensive measurement Entrepreneurial performance.