平衡计分卡是一种有效的业绩评价工具。基于企业战略业绩评价,提出了适用于企业整体以及内部不同类型和层次组织单元的平衡记分卡体系,并对各层次平衡记分卡的内容、结构、相互协调等问题进行了研究。
BSC is an effective performance evaluation tool. Based on the performance evaluation of corporate strategy, the article constructs the multiple system of balanced scorecard modules applicable to the whole corporate ,the different types and levels of internal organizations, and research the content, structure and mutual coordination of the multiple system.