平衡计分卡是一个十分有效的绩效管理工具。早期的绩效衡量大多集中于财务指标,但财务数据是滞后的,而且也不能告诉我们应该通过什么途径来达到财务目标;对于企业内部的运营管理来说,往往不可能直接用财务目标指导行动、评价贡献,财务绩效管理的局限性由 Balanced scorecard is a very effective performance management tool. Most of the early performance measures focused on financial indicators, but the financial data is lagging, and can not tell us what should be achieved by the financial goals; for the operation and management of the enterprise, it is often impossible to directly use the financial goals to guide the action, Evaluation of contribution, the limitations of financial performance management from