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平衡计分卡自1990年被创立以来,不断受到广泛关注.其打破了企业原先传统的只注重财务指标的评价模式,开创了一种全新的绩效方法,有利于克服企业经营中仅仅关注利润的短期行为.但是平衡计分卡在我国企业尤其是中小企业的运用现状却不尽如人意.本文基于我国中小企业运用平衡计分卡以及企业经营的现状出发,在详细分析平衡计分卡的绩效评价标准原理以及其优点的基础上,提出加强中小企业使用平衡计分卡的对策建议,以促进我国中小企业健康持续发展.
Since its establishment in 1990, the Balanced Scorecard has been receiving widespread attention, breaking the traditional evaluation model focusing only on financial indicators and creating a new performance approach that is conducive to overcoming profit-driven Short-term behavior.But the use of BSC in China’s enterprises, especially SMEs, is not satisfactory.This paper based on the current situation of SMEs in using BSC and business management in detail analyzes the performance of BSC Evaluation standard principle and its advantages, based on the proposed countermeasures to strengthen the use of SMEs scorecards in order to promote the healthy and sustainable development of SMEs.