平衡计分卡在我国企业中的应用前景探讨

[摘要] 作为落实企业战略目标的先进管理工具，平衡计分卡在国外的大量成功实践已经证明了它的价值和意义。中国的本土企业具有不同的内外环境和文化背景，平衡计分卡能否得到认可和推崇，这值得研究和探讨。本文对平衡计分卡在我国的实践做了介绍和分析，并对平衡计分卡的应用应该注意的几个方面作了小结，为平衡计分卡在本土企业的应用做了有益的探索。
[关键词] 平衡计分卡；指标；战略管理

The Application Prospects for the Balanced Score Card(BSC) Among the Chinese Enterprises

Abstract: The Balanced Score Card has proven its own value and importance as an advanced management tool for realizing corporate strategic goals with its numerous successful applications abroad. It is also an issue worthy of our further study and research on whether Chinese local enterprises, who possess different business environment and cultural background, will approbate and canonize this new concept. This article introduces and analyzes the practical applications of BSC in China, and briefly summarizes some points to be noted during its application. This will be a useful exploration on the application of BSC among local enterprises in China.
{Key Words} Balanced Score Card, Index; Strategic Management