平衡计分卡并非空中楼阁。它来源于实践,又应用于实践,并在实践中得到不断发展和提升。根据Bain 公司对平衡计分卡在全球使用的调查结果(如图1),可以看出平衡计分卡在全球的使用在不断攀升,而总体满意度一直保持在80％左右。自20世纪80年代末卡普兰和诺顿提出平衡计分卡的概念以来,平衡计分卡的理论和应用经历了三个发展阶段: 第一代平衡计分卡提出了四个角度的框架,认为单纯依靠财务指标衡量企业经营的好坏存在很大问题, Balanced scorecards are not in the air. It comes from practice, but also applied to practice, and in practice, continue to develop and enhance. According to Bain’s survey on the global use of BSC (Figure 1), it can be seen that the global use of BSC is on the rise. Overall satisfaction has remained at about 80%. Since the concept of Balanced Scorecard was proposed by Kaplan and Norton in the late 1980s, the theory and application of Balanced Scorecard has undergone three stages of development: The first generation of Balanced Scorecard proposed a four-angle framework that Rely on financial indicators simply measure the quality of business there is a big problem,