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balanced score card中文是什么意思

  • 平衡记分卡

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  • The paper introduced the balanced score card theory , brought forward several problems which should be paid attention in practice , concluded that this method should be widespread application in enterprise ' s achievements management in china
    摘要通过对平衡积分卡的理论介绍,提出了在实践中应用平衡积分卡应注意的几个问题,从而得出这种方法应该在我国企业绩效管理中得到更加广泛应用的结论。
  • We also introduced the balanced scored card concept to assess the performance of staff and implement the quality circle to encourage innovative ideas from staff , enabling us to provide more diversified services to our customers .
    此外,为了更有效评估每位员工之表现,我们率先引入平衡计分法的概念,并透过实行品质圈系统,鼓励员工提出创新意念,让我们的服务能够多元化发展,符合顾客的需要。
  • About the short - term government measure , we should make system improvement and innovation , mainly includes perfecting internal control system , perfecting company governance structure , consummating accounting standards , preparing comprehensive income reports , using the fair t value measurement attribute , using eva and the balanced scored card and implementing capital cost accounting , perfecting contract to clear property rights , perfecting accounting laws , and perfecting punishment mechanism . about the long - term government measure , we should consummate the incentive mechanism , and build the positive enterprise culture , cultivate enterprise superintendent ' s ideology capital
    短期治理措施方面,需要进行制度改进与创新,主要包括健全内部控制制度;完善公司治理结构;完善会计准则;编制全面收益表,采用公允价值计量属性;采用eva与平衡计分卡,实行资本成本会计;完善契约以明确界定产权;完善会计法,健全惩罚机制等七个方面。长期治理措施方面,包括激励机制和企业文化两个方面,应当完善激励机制;营造积极的企业文化,培育企业管理者的意识形态资本。
  • It is well known that evaluation of public department is a worldwide difficult problem . especially in the research of evaluation method , it is still difficult to make a great progress . the balanced score card ( bsc ) , which is applied in evaluating a company ’ s performance is a breakthrough in this field . it also has important significance and function in evaluating gumernment ’ s performance as well as in the army , which is a particular public department
    对公共部门进行绩效评估是国际上公认的一个难题,尤其是在评估方法的研究上,仍然难以取得突破性的进展。平衡计分卡在企业绩效评估中的应用,是评估方法上的重大突破,对于公共部门的绩效评估同样具有重要的意义和作用。军队作为特殊的公共部门,引入平衡计分卡进行评估具有重要的作用和意义。
  • Modern western management control theory have the following odd characteristics : first , paying attention to studying the interaction between management control system and economic environment , especially the mutual adaptability of enterprise ' s strategy and management control tools ; second , devoted to study innovation of management control tools , including the balance score card , activity management , strategic management , value management , etc . ; third , laying particular emphasis on study in management control behavior , seeking relevant relation between management control behavior and organization ' s performance ; fourth , obtaining materials form questionnaire , carrying on experience analyze mainly
    现代西方管理控制理论具有如下几个特征:第一,注重研究管理控制系统与经济环境的互动关系,尤其是企业战略与管理控制工具的相互适应性;第二,致力于管理控制工具创新,包括近年来新出现的平衡计分卡、作业管理、战略管理、价值管理等;第三,侧重于管理控制行为研究,探寻管理控制行为与组织绩效的相关关系;第四,主要采用调查问卷形式获取资料,进行实证分析。
  • The main purpose and contents of this article is to study the relation between the enterprise performance evaluation and the strategic management , and to set up an enterprise performance evaluation system that is adapted to the requirement of the new economy . at first , this article studies the history of the enterprise performance evaluation system , and summarize that enterprise performance evaluation plays an important role in company strategic management ; in the second , through analyzing the factor which will affect company strategy , and applying the idea of the balanced scored card , the article concludes the factors affecting enterprise performance , which included customers production innovation and staff , and establishes the frame of the enterprise performance evaluation system based on company strategy ; at last , based on the frame , the article designs the indicators of the system
    本文首先通过对国内外业绩评价体系的演进过程的研究,总结出随着社会经济的发展、时代的进步,企业业绩评价已成为企业战略管理的重要环节;其次,分析了在新经济条件下企业管理的变革对企业战略成败有影响的各种因素,借鉴平衡计分卡的基本思想,并考虑我国企业业绩评价的实际,归纳出影响企业业绩的几方面因素,包括顾客、内部经营过程、技术创新和员工等方面的因素,构建了基于战略的企业业绩评价体系框架;最后,在此框架的基础上,对体系中各层面的评价指标进行了设置。
  • On top of these , by comparing and analyzing performance assessment ' s basic concept , systemic expatiate and methods , it dissertated performance management ' s theory . finally , a set of scientific and rational performance management system is established , in which adopted a kind approach of balance scored card performance assessment based on analyzing material work
    在此基础上又通过对绩效考核( performanceassessment )基本概念、理论的系统阐述和考核方法的对比分析,论述了绩效考核的一般原理,以工作分析为基础,采用了平衡记分卡绩效考核的方法,制定了一套科学合理的绩效管理体系。
  • Through credit management flow , the author designed the concept through introducing total quality management and total cost flow minimization . besides the function of analyzing the credit information system , the author also brought up the analysis of investing in credit information system through utilizing a balanced score card methodology of performance management and design a set of assessment indicators . the foundation is an efficient credit management system that relies upon the infrastructure framework
    在信用管理流程设计中引入全面质量管理与流程总成本最小化的理念;在分析了信用信息系统的功能之外,提出了信用信息系统投资决策分析;在绩效管理中运用了平衡记分卡原理,设计了一套评价指标体系;还提出了高效的信用管理所依赖的组织结构。
  • In the right of the principal of the balanced score card , considering the responsibilities and the work objectives of the objects involved in the incentive policy , this paper discusses how to design the financial indexes for internal evaluation from the two aspects of their work performance and their management performance , and how to apply it to the incentive policy of high - tech enterprise
    建立高新技术企业内部激励机制的关键是设计科学的内部财务评价指标体系作为评价标准。本文借鉴国内外有关企业内部财务评价理论及先进实践经验,针对我国企业内部财务评价指标体系的局限性,分析了企业内部财务评价指标的特点,论述了高新技术企业进行内部财务评价的重要意义。
  • With the development of ages , a turn has come into being , which indicates the single finance index has changed to synthesize index , and blended with modem performance evaluation excluding finance evaluation index . the balanced score card introduced by caplan and norton become the representation of this transformation of performance evaluation
    顺应时代的发展,近十年来产生了由单一财务指标向综合指标发展并融入非财务评估指标的现代绩效评估,其中卡普兰和诺顿的平衡计分卡是这场绩效评估变革的代表。
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