balanced scorecard 中文意思是什麼

balanced scorecard 解釋
（平衡記分卡）：通過財務和非財務手段反映企業多元化經營業績的評估方法。

  1. Bsa balanced scorecard approach

    平衡記分卡方法
  2. At last, this essay applies the balanced scorecard to the china construction bank ( ccb ), analyses the ccb ' s four key success factors which including financial, customer, the internal business process and the learning and growth, puts forward a framework of bsc indicators ( which could he a reference uncommercial banks ). and at the same time, the author analyses the actuality impediments of implementing bsc, and points out the tactics of conquering impediments

    文章最後對中國建設銀行運用平衡計分法進行了財務、顧客、內部流程、學習成長四個方面的關鍵成功因素分析，提出了一個可供商業銀行參考的平衡計分法指標體系框架，並分析指出了平衡計分法在我國商業銀行應用的現實障礙與突破策略。
  3. Consequently the academic base of strategic management accounting comes from the theory of strategic management, the theory of competitive advantage and farther application of the last word in management accounting including economic idea and the theory of management. basic methods of strategic management accounting not only comprise traditional analyse means, decision making means, control means, but also comprise new methods such as activity - based costing, target cost, value chain anahce, produce life cycle cost, the balanced scorecard ( economic value added ) in field of management accountingo this thesis introduces these new methods in three aspects in detail, those are programming in prophase, contro ] of proc ess and value of achievement

    正因為如此，戰略管理會計的理論基礎不僅直接源於戰略管理理論，尤其是競爭優勢論，還體現了經濟思想、管理理論的最新成果在管理會計中的應用，其基本方法既包括傳統的分析方法、決策方法、控制方法，又包括了作業成本計算、目標成本計算、企業價值鏈分析、產品壽命周期成本計算、平衡計分卡（包括經濟增加值的計算）等管理會計新方法。
  4. The paper is one part of national science fund project study on the theory and method of performance management presided by professor of harbin institute of technology yingjun - feng and management and scientific research project of the first group of china aviation study on corporate top and middle - level executives performance evaluation and motivation model presided by my supervisor professor lujie - wang, comprehensive introduce the condition of domestic and oversee research and analyze the relationship between executives holding corporate stock and executives " performance under corporate governance. and also discuss corporate stakeholder governance and advancement of corporate executives performance and probe into influence of corporate executives behavior model on executives performance and set up corresponding performance evaluation index to appraise corporate advance and middle - level executives performance from the balanced scorecard

    本論文作為哈爾濱工業大學馮英浚教授主持的國家自然科學基金項目「績效管理的評價理論與方法研究」和導師王魯捷教授主持的中國航空工業一集團公司管理科研基金項目「企業中高級管理者績效評價與激勵模式研究」課題的一部分，綜合國內外對此問題研究的現狀，從公司治理的角度，分析公司治理下管理者持股與管理者績效之間的關系，探討企業利益相關者治理與企業管理者績效之間的規律，以及探討企業管理者的行為模式對企業管理者績效的影響，並且從綜合記分卡體現的維度建立相應的績效評價指標。
  5. It is inclined to put the performance evaluation system aside since the system don ' t go down to section or individual and actually it is less related to reward system. 2. during the process of building the balanced scorecard, the important key success factors are obtaining the support from supervisor, explaining the details of the content and spirit of the balanced scorecard to the organizationstaffs, forming a cross - departments unit, gaining confidence and support of managers, tying in organization framework and human resource system, and being taken part by the whole members in the whole process

    二、在平衡計分卡規劃及推衍的過程中發現，攸關平衡計分卡能否成功的重要關鍵因素有以下幾項：高階主管的支持、對組織全體成員詳細說明平衡計分卡具體的內容及精神、成立跨單位之推行小組、尋求主管級以上人員之信任與支持、組織架構與人力資源體系的配合及全員參與。
  6. Based on a general overview of firm performance assessment theories, this study makes a comparison between traditional performance measures and strategy - oriented performance measures, analyzes the existing performance measurement system of the national aviation oil companies. the thesis has a literature review of the balanced scorecard researches and applications, expounds the advantages of the balanced scorecard over traditional measurement systems in revealing the intension of firm performance, analyzing the critical factors behind firm performance and providing information support for firm strategy, documents the relationship between the balanced scorecard and firm strategy, and puts forward the idea of strategic performance. by using the data and background information from one of those national monopoly oil companies, this study a ppraises the limits of this sort of companies " performance measurement system, applies balanced scorecard method to this kind of national monopoly oil company, designs questionnaires to collect experts " opinions, colligates the opinions, selects kpis, builds experimentally the first strategy performance assessment indicator system in this kind of company, determines the indicators " parameters, uses the real corresponding data to measure the 6 business lines of this company, through comparing the assessment result with the strategic standard, a conclusion is drawn and suggestions are put forward about how to exploit the performance potential under present conditions

    在對績效測評理論進行回顧的基礎上，本文研究了傳統測評指標體系與戰略導向的測評指標體系的區別，總結了中國航空油品經營企業的績效測評現狀，對平衡計分卡理論研究和應用進行了綜述，分析了平衡計分卡在揭示績效內涵和影響績效的因素、發揮績效測評的信息作用等方面的優勢，論述了平衡計分卡與企業戰略的關系，提出了戰略績效的概念，並結合某壟斷性油品經營國有企業的實際，評述了此類企業傳統績效測評指標的局限性，借鑒平衡計分卡思路，通過設計調查問卷、收集專家意見並加以綜合分析等工作，選取關鍵績效指標，探索性地建立了中國壟斷性航油經營國企的首個企業戰略績效測評指標體系，並確定了指標有關參數，對應指標的統計口徑採用經調查獲得的測評所需數據，對該企業6個業務板塊的績效進行測評，通過對比分析得出在現有條件下如何挖掘潛力的結論和建議。
  7. The balanced scorecard is better than the traditional method which focuses narrowly on financial indicators and neglets the non - financial indicators. in light of this, our attention will be focused on the study of how to put the advanced theory into practice. by adopting the balanced scorecard valuation modular, through case study, we may decide that weather the balanced scorecard is suitable for our state - owned enterprises

    鑒於此，本課題研究力求以最新理論指導實踐，採用案例研究法，組織該先進管理方法在企業中實際應用實施，構建出企業平衡計分卡適用模型，通過個案的應用研究實證，分析確認平衡計分法對我國的國有企業是否確實適合的問題?以此達到課題研究的目的。
  8. Firstly this part introduces present situation of performance management system of our enterprises and which influence outside environment make on it, moreover deeply shows important meanings of applying the balanced scorecard in our enterprises. secondly this part tentatively analyzes which obstacles our enterprises may encounter when they apply it as well as corresponding improvements. finally this part poses three problems to which our enterprises should pay attention when they apply the balanced scorecard

    這部分首先介紹了我國企業績效管理系統的現狀以及外部環境對其所產生的影響，並較為深刻地闡明了我國企業建立和應用平衡記分卡的重要意義；其次初步分析了我國企業應用平衡記分卡可能會遇到一些什麼樣的障礙以及相應的改進措施；最後提出了我國企業在應用平衡記分卡時應該注意的三個問題。
  9. Suggestion on balanced scorecard system establishment

    平衡記分卡體系設立建議
  10. Performance evaluation of supply chain based on balanced scorecard

    基於平衡記分卡的供應鏈績效評價
  11. Application of the balanced scorecard in value chain evaluation

    論平衡記分卡在企業價值鏈評價中的應用
  12. Finally, author use the theory that scientific budget management and excellent performance measurement system ( pms ) are safeguard of control accounting system, and engineers budget management and pms. furthermore, author take advantage balanced scorecard ( bs ) in pms and use a mathematic model to measure it. although i tried my best to closely combine management accounting theories with our current condition, this thesis must have many shortcomings due to my theoretical level and practical experience

    最後根據科學的全面預算管理和優秀的業績評價系統（ pms ）是有效實施控制會計系統的保障這一原理，重新構造了廣東電信公司的預算管理方法和pms系統，在pms系統中主要運用了平衡計分卡（ bs ） ，並給出了綜合評價指標量化的方法。
  13. Kaplan, r. s. and d. p. norton. " linking the balanced scorecard to strategy. " california management review 39, no. 1, fall 1996

    連結平衡計分卡與策略， 《加州大學管理評論》第39卷，第一期， 1996年秋季。
  14. Chapter three introduces two latest techniques for gm ' s performance evaluation system, one is the eva index which is able to evaluate the financial performance scientifically, the other is the balanced scorecard which helps to set up the strategic performance evaluation index system

    第三章介紹了兩種業績評價的最新技術，一種是能對財務性業績作出科學合理評價的經濟附加價值（ eva ）指標；另一種是有助於構建戰略性業績評價指標體系的平衡計分卡。
  15. Then, how to study and imply balanced scorecard in china ' s commercial banks ? this essay explores the thoughts and methods about the problems of bsc ' s implement in china ' s commercial banks, such as application conditions, implement business unit, applied principles & procedures, the strategic business plans, the design thinking on bsc ' s indicators and the " scorecard ", and combining the bsc with economic value added & activity - based costing

    本文從我國商業銀行應用平衡計分法的前提條件、組織實施單位、應用原則、應用步驟、從戰略業務規劃到指標體系和「平衡計分卡」的設計思路，以及平衡計分法與經濟附加價值、作業成本法兩種財務評價方法的結合使用等方面進行了思想和方法上的探索研究。
  16. It is illustrated by combining the abm with economic value added ( eva ) and the balanced scorecard ( bsc )

    這部分以作業管理與經濟附加值（ eva ） 、平衡計分卡（ bsc ）的自然結合為例說明。
  17. Based on the brevity discuss about the theory & practice development of performance measurement in internal and oversea commercial banks, and the brief analysis about the main financial performance assessment models, the author analyses the theoretical defects and practical bewilderment of our internal commercial banks " financial performance evaluation system. subsequently, the basic principium & the central thoughts of balanced scorecard ( which is a performance evaluation system grown up in america in 1990s ) are introduced, and after a profound analysis on the meaning of bsc ' s four performance assess factors ( financial, customer, the internal business process, the learning and growth. ), the profound enlightenment meanings, such as forming strategic operation thoughts, implementing bank ' s strategies practically, evaluating operation performance comprehensively and scientifically, are explicated

    本文首先簡要論述了商業銀行績效測評概念的內涵與意義，並在對國內外商業銀行績效測評理論與實踐發展及商業銀行主要的財務績效評價模型作扼要評述的基礎上，分析了我國商業銀行當前財務業績評價系統的理論缺陷與實踐困惑；隨后，文章介紹了20世紀90年代在美國興起的平衡計分法績效測評系統的基本原理、核心思想，並在對平衡計分法的財務、顧客、內部業務流程和學習成長四個業績評價要素進行深入分析之後，闡述了平衡計分法對我國商業銀行塑造戰略性經營思維、切實實施銀行戰略、全面科學測評銀行經營績效的深刻啟示意義。
  18. This essay explores the thoughts and methods about the problems of bsc ' s implement in china ' s commercial banks, such as application conditions, applied principles & procedures, the strategic business plans, the design thinking on bsc ' s indicators and the " scorecard ". at last, this essay applies the balanced scorecard to a chinese domestic bank, analyses it ' s four key success factors which including financial, customer, the internal business process and the learning and growth, puts forward a framework of

    第二章，文章介紹了平衡計分法績效測評系統的基本原理、核心思想，並在對平衡計分法的財務、顧客、內部業務流程和學習成長四個績效測評要素進行深入分析之後，闡述了平衡計分法對我國商業銀行塑造戰略性經營思維、切實實施銀行戰略、全面科學測評銀行經營績效的深刻啟示意義。
  19. This dissertation applies balanced scorecard ( bsc ) to the performance evaluation system of our country and according to the facts of our country, the paper make some modification such as revising some financial evaluation index, adding employee evaluation block and so on. the dissertation brings forward a new evaluation system of company performance based on bsc to ensure the scientific decision for company and enhance the company ' s performance

    本論文將balancedscorecard （簡稱bsc ）引進我國的企業效績評價系統，並根據我國的實際情況加以改進，修改了部分非財務評價指標，增加了員工評價指標模塊，提出了適於我國國情的基於bsc的企業效績評價系統，以保證企業決策的科學性，提高企業的經營效績。
  20. Recent emphasis on development of balanced scorecard approach

    近年強調發展均衡評分表的模式
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