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平衡计分卡通过对财务、客户、内部经营过程、学习与成长四个方面的业绩评价来协调目标、战略和企业经营活动的关系,实现短期目标和长期目标、局部利益与整体利益、经营结果与执行动因之间的均衡。本文针对平衡计分卡的四个方面及其因果关系链角度,构建企业绩效评价指标体系,以便提早识别企业经营风险。
Balanced Scorecard coordinates the achievement of goals, strategies and business activities through four aspects: financial, customer, internal business process, learning and growth performance evaluation, to achieve short-term goals and long-term goals, local interests and overall interests, business results And the implementation of motivation between the balance. This article aims at the four aspects of BSC and its causal chain, building an index system of enterprise performance evaluation in order to identify the business risks of enterprises in advance.