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在经济全球化的市场中,企业以质量为中心发展战略自然演进为以客户为中心的发展战略。全球范围内的企业都在改变自己以便适应以信息为基础的竞争。然而大多数企业的经营和管理控制系统都是在财务指标和目标的基础上建立起来的,这些指标与企业在实现长期战略中取得的进展毫无联系。以财务指标为主体的绩效测评体系只重视短期财务指标,从而使得战略开发与实施之间产生差距,制约了企业发展战略的实现。因此,由单纯财务数据作为测评公司绩效的主要指标是不够的。为了综合反映企业业绩,美国管理会计学家罗伯特·S·卡普兰和大卫·P·诺顿,对
In the market of economic globalization, the development strategy of enterprises taking quality as the center naturally evolves into a customer-centered development strategy. Businesses around the world are changing themselves to adapt to information-based competition. However, most business operations and management control systems are based on financial indicators and targets that are not linked to the progress of the enterprise in achieving the long-term strategy. The performance evaluation system, with financial indicators as the main body, only focuses on short-term financial indicators, thus resulting in the gap between strategy development and implementation and restricting the realization of the enterprise development strategy. Therefore, it is not enough to use simple financial data as the main index to measure corporate performance. In order to comprehensively reflect the performance of enterprises, the United States management accountants Robert S. Kaplan and David P. Norton, right