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近几年来,我国社会经济取得巨大发展,市场经济体制逐步形成,现代化企业之间的竞争也日益激烈。在这种环境下,传统的绩效考核不能有效促进企业核心竞争力的提升,已经无法满足企业绩效考核管理的需求,所以新型的管理工具——平衡计分卡开始广泛应用。本文首先对平衡记分卡的内涵和特点进行了概述,然后总结了该管理工具在实际应用中存在的问题,并提出了几点针对性的解决措施。
In recent years, great progress has been made in China’s social economy and the market economic structure has gradually taken shape. The competition among modern enterprises has also become increasingly fierce. In this environment, the traditional performance appraisal can not effectively promote the improvement of the core competitiveness of enterprises, and can no longer meet the needs of enterprise performance appraisal management. Therefore, the new management tool - Balanced Scorecard has been widely used. This article first summarizes the connotation and characteristics of the balanced scorecard, and then summarizes the problems in the practical application of the management tools and puts forward some specific solutions.