近年来,企业外部经营环境日益复杂多变,传统财务业绩指标的固有缺陷也逐渐暴露出来,企业管理人员日益认识到对非财务领域进行业绩衡量的重要性。Kaplan和Norton提出的平衡计分卡,是一种从财务、顾客、内部业务流程及学习和成长四个角度对企业进行考核的思想。 In recent years, the external operating environment of an enterprise has become increasingly complicated and changeable. The inherent shortcomings of the traditional financial performance indicators are gradually exposed. As a result, the management of enterprises increasingly recognize the importance of performance measurement in the non-financial field. The Balanced Scorecard proposed by Kaplan and Norton is a way to assess your business from the perspectives of finance, customers, internal business processes, and learning and growth.