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平衡记分卡转虚为实 Handy的思想作为一个愿景价值观很有参考价值,可以激发企业家的思考,使其摆脱思想上的条条框框。但Handy的第一个观点难以经受学术和实践的检验。因此,他有前瞻性,但缺乏操作性。我认为中国企业家对于Handy的观点会感觉比较务虚,很难将其转换成可操作的,能解决问题的方法。将这种比较虚的思想转换成务实的东西,必须提到平衡记分卡它是一个真正可操作
Balanced Scorecard Turn virtual reality Handy's thought as a vision value is very valuable, can inspire entrepreneurs to think, to get rid of the ideological rules and regulations. But Handy's first point of view is difficult to withstand academic and practical tests. Therefore, he is forward-looking, but lacks operability. I think Chinese entrepreneurs feel a bit sluggish about Handy and it's hard to translate it into actionable and problem-solving methods. To convert this rather virtual thought into a pragmatic one, one must mention the Balanced Scorecard, which is a truly actionable