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企业业绩评价方法往往只注重了财务指标或非财务指标的某一方面,很少在两者中做出很好的权衡。平衡计分卡的平衡之处在于,它在财务基础与非财务基础中做出了较好的权衡,而且较好的解决了财务基础与非财务基础间的矛盾。
Enterprise performance evaluation methods tend to focus only on one aspect of the financial or non-financial indicators, and rarely make a good trade-off between the two. The balance of the BSC is that it makes a good trade-off between the financial basis and the non-financial basis and better solves the contradiction between the financial basis and the non-financial basis.