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人类正在从工业经济时代走向知识经济时代,新的时代背景对企业的管理提出了更高的要求,平衡计分卡是涵盖了财务、客户、内部经营过程以及学习与成长的多角度衡量业绩的评价体系和管理系统,这种战略层面的业绩评价体系适应了新时代要求。本文在新的环境背景下,以五维平衡计分卡为基础,添加了社会责任维度,以案例的分析为基础详细阐述了五维平衡计分卡的内容。
Human being is moving from the era of industrial economy to the era of knowledge economy. The background of the new era puts forward higher requirements on the management of enterprises. The balanced scorecard is a measure of performance that covers finance, customers, internal management processes and learning and growth Evaluation system and management system, this strategic performance evaluation system to adapt to the requirements of the new era. Based on the five-dimensional balance scorecard, this article adds the social responsibility dimension under the new environment background, and elaborates the content of five-dimensional balance scorecard based on the case analysis.