摘要
置身于全球化竞争的大环境下,高校唯有积极引入前瞻性与创新性的管理制度,才能实现永续经营的目标。平衡计分卡作为组织革新的工具,将组织策略凝聚成共识,并转化为经营上的具体行动和指标,从而创造组织的竞争优势。在探讨高校与企业实施平衡计分卡要素差异的基础上,对企业平衡计分卡框架进行适度修正和改造,从相关利益者、内部流程、创新与学习、财务四个角度,构建出适合高校的平衡计分卡指标体系,可以为当前高校在实施平衡计分卡过程中遇到的问题提供相应的解决对策。
Against the background of global competition, the sustainability of a university can only be ensured by forward-looking and innovative management systerm As a tool in organizational innovation, balanced scorecard （BSC） helps develop organizational tactics into consensus and turn them into solid actions and indicators. Considering the discrepancy between universities and commercial enterprises in implementing BSC, the framework of BSC indicators should be adjusted and revised in four aspects, that is, stakeholders, internal processes, innovation and learning, and finance, to suit the situation in universities. Some potential problems can be predicted and the corresponding solutions are offered.
出处
《扬州大学学报（高教研究版）》
2010年第3期7-10,共4页
Journal of Yangzhou University（Higher Education Study Edition）
关键词
高校管理
高校创新经营
经营策略
平衡计分卡
university management
innovative university operation
operational strategies
balanced scorecard
