“今天,我和大卫·诺顿回头看看1992年在《哈佛商业评论》上发表的第一篇关于平衡计分卡(Balanced Scorecard,简称BSC)的文章,虽然无意收回,但是我们的想法却发生了改变……当时对战略的问题考虑不足。”2003年3月18日,平衡计分卡的创始人之—罗伯特·卡普兰在北京的讲座上这样评价自己的理论。他认为“平衡计分卡”还可以有更好的名字,只是现在的名字已经太深入人心了,改之晚矣。 事实的确如此,在那篇题为《平衡计分卡:业绩衡量与驱动的新方法》的开山之作 “Today, David Norton and I look back to the first article on the Balanced Scorecard (BSC) published in the Harvard Business Review in 1992. Although unintentionally withdrawn, our thoughts There was a change ... There was a lack of strategic consideration. ”On March 18, 2003, Robert Kaplan, founder of the BSC, commented on his theory in a lecture in Beijing. He believes that “Balanced Scorecard” can have a better name, but now the name is already popular, and change too late. The fact is true, in that article entitled “Balanced Scorecard: a new way of measuring and driving performance” of the mountains