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平衡计分卡创立于20世纪90年代,主要从财务、客户、内部运营、学习与成长等四个维度,评价组织绩效,落实组织战略规划。企业财务绩效是企业经营管理的重要内容,也是企业相关方作出决策的重要依据,将平衡计分卡理论应用于企业财务绩效管理,可以从全角度展现企业财务绩效情况,并实现企业财务绩效的持续改进。本文从概述平衡计分卡和企业财务绩效出发,重点分析了企业财务绩效管理中存在的主要问题,以此为基础,提出平衡计分卡应用于企业财务绩效管理、促进管理水平提升的主要措施。
Balanced Scorecard was founded in the 1990s, mainly from the four dimensions of finance, customer, internal operation, learning and growth, evaluate organizational performance, and implement the strategic planning of the organization. The financial performance of an enterprise is an important part of business management and an important basis for decision-making by the relevant parties in the enterprise. Applying the BSC theory to the financial performance management of an enterprise can show the financial performance of the enterprise from all angles and realize the financial performance of the enterprise keep improve. Based on the introduction of balanced scorecard and enterprise financial performance, this paper mainly analyzes the main problems existing in the enterprise financial performance management. Based on this, this paper puts forward the main measures that BSC should be applied to the management of financial performance and promote the improvement of management level .