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平衡计分卡既是一种重要的战略改进工具,也是一种新型的企业绩效评价系统。它从财务、顾客、企业内部流程及企业学习与成长四个维度进行绩效评价,克服了传统评价方法仅注重财务指标的缺陷,强调战略引导,从而实现全面评价企业绩效。以平衡计分卡为基础构建了技术创新绩效评价指标体系,然后利用数据包络分析(DEA)方法对企业技术创新绩效进行了分析评价,以为企业进行战略改进,提高企业竞争能力提供参考。
Balanced scorecard is not only an important strategic improvement tool, but also a new type of enterprise performance evaluation system. It evaluates performance from the four dimensions of finance, customers, internal processes and enterprise learning and growth. It overcomes the shortcomings that traditional evaluation methods only focus on financial indicators, and emphasizes strategic guidance to achieve a comprehensive evaluation of corporate performance. Based on the Balanced Scorecard, the index system of technological innovation performance is established, and then the DEA method is used to analyze and evaluate the technological innovation performance of enterprises, in order to provide a reference for enterprises to make strategic improvements and enhance the competitiveness of enterprises.