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中国有句古训，“以铜为鉴，可以正衣冠；以史为鉴，可以知兴替；以人为鉴，可以明得失。”在管理企业的过程中，只有明得失，找差距，而后才能进步。在现代管理学中，这种做法叫标杆管理，它与企业再造、战略联盟一起并称为20世纪90年代三大管理方法。
There is an old saying in China that “with the guidance of copper, you can look forward to the crown, and learn from history, learn from others, learn from others.” In managing a business, you can only make progress by finding a difference and finding a difference. In modern management, this approach is benchmarking, which, along with corporate reengineering and strategic alliances, is the so-called three management approaches of the 1990s.