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本文首先分析了以传统利益相关者理论为基础的平衡计分卡在实际建立时存在的难度和问题,通过对价值最大化和新利益相关者理论的提出,得到建立平衡计分卡的新思路。
This paper first analyzes the difficulties and problems existing in the establishment of a Balanced Scorecard based on the traditional stakeholder theory. Through the proposal of the maximization of value and the new stakeholder theory, a new idea of establishing a Balanced Scorecard .