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平衡计分卡自从诞生以来就受到了国外实务界和理论界的高度关注,在《哈佛商业评论》评选的“过去80年来最具影响力的十大管理理念”中,平衡计分卡名列第二。目前。国内许多企业在绩效考核方面借鉴了平衡计分卡的思想。但目前对平衡计分卡在火电企业应用的研究存在两个问题:一是仅限于把平衡计分卡作为一个业绩评价工具,并没有将其战略管理功能引入企业:二是对平衡计分卡在火电企业中实施方法的介绍笼统,不利于管理者借鉴、运用。因此,迫切需要加强对火电企业战略管理及业绩评价的研究。战略地图的绘制目标企业的愿景是:把公司建设成经营型、市场化、现代化,具有较强发展能力
Since its birth, BSC has drawn great attention from overseas practitioners and theorists. In the “Top Ten Management Ideas of the Most Influential Past 80 Years” by the Harvard Business Review, the Balanced Scorecard Ranked second. Currently. Many domestic enterprises in the performance appraisal draws on the idea of balanced scorecard. However, there are two problems in the research of BSC application in thermal power enterprises at present: First, BSC is limited to BSC as a performance evaluation tool, and its strategic management function is not introduced into the enterprise. Second, the BSC The implementation of thermal power enterprises in the introduction of a general approach is not conducive to managers learn from. Therefore, there is an urgent need to strengthen the research on the strategic management and performance evaluation of thermal power enterprises. Strategic map of the target company’s vision is: the company into a management-oriented, market-oriented, modern, with strong ability to develop