平衡计分卡概述及其适用于中国的理由

摘要

This paper introduces the Balanced Scorecard and its function, and puts forward six basic elements of the Balanced Scorecard system. First it briefly introduces and explains the key elements of the Balanced Scorecard, as well as the relationship between the different elements, then discusses four aspects of Balance Scorecard, and clears the key problems of management to make developing strategies and target. Finally, it analyzes the reasons of Balanced Scorecard suitable for China. This paper also points out the basic elements of the Balanced Scorecard: angle, target, performance target, target value, action plan and tasks. We confirmed four angles and gave brief introduction, and also lists the key problems of each point which management must take into account.%　　本文介绍了平衡计分卡及其作用，并提出了平衡计分卡体系的六个基本要素。首先简要介绍并解释了平衡计分卡的关键要素，以及不同要素之间的关系。其次探讨了平衡计分卡的四个角度，并明确了管理层在制定战略和目标时要考虑的关键问题。最后，分析了平衡计分卡适用于中国的原因。本文还指出了平衡计分卡的基本要素：角度、目标、绩效目标、目标值、行动方案和任务。我们确定了四个角度并分别做了简要介绍，同时还列出了管理层要考虑到的每个角度的关键问题。