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| 企业战略中平衡计分卡的作用 摘要：平衡计分卡理论经过多年发展逐渐成熟，已经被广泛用于各型企业的绩效评价中。目前，我国部分企业在总结发展经验后向更好地经营方向进行转型，从中不可避免地突显出很多问题。本文通过对转型企业应用平衡计分卡的必要性进行分析，从绩效的角度出发，在思想意识、管理制度、发展战略、绩效管理四个方面提出引用平衡计分卡的对策建议，以期帮助转型企业及时发现问题，提高科学管理水平。 关键词：企业战略；绩效；平衡计分卡 Abstract：Afteryearsofdevelopment,thetheoryofbalancedscorecardisgraduallymatureandhasbeenwidelyusedintheperformanceevaluationofvarioustypesofenterprises.Atpresent,somesmallandmedium-sizedenterprisesinChinaaretransformingtobettermanagementaftersumminguptheirdevelopmentexperience,whichinevitablyhighlightsmanyproblems.BasedontheanalysisofthenecessityoftheapplicationofBalancedScorecardinthetransformationofsmallandmedium-sizedenterprises,fromtheperspectiveofperformance,thispaperputsforwardsomecountermeasuresandsuggestionsfromthefouraspectsofideology,managementsystem,developmentstrategyandperformancemanagement,inordertohelpthetransformationofsmallandmedium-sizedenterprisesfindproblemsintimeandimprovethelevelofscientificmanagement. Keywords：EnterpriseStrategy；achievements；BalancedScorecard |
