摘要
BSC以其财务和非财务之间的平衡获得美誉,然而BSC非财务指标的选择原则和方法却一直是管理实践中的难题。文章基于智力资本管理的角度重新审视BSC的非财务指标体系,将智力资本与BSC非财务构面进行整合,解决BSC非财务指标体系难以建立的问题,同时也使组织内部的智力资本管理变得可操作、可监控。
BSC gain its reputation from the balance between financial indicators and non-financial indicators, however the se- lection principle and method of non-financial indicators of BSC is always the problem of management practice. From the per- spective of intellectual capital management, this paper re-examines the system of non-financial indicators of the BSC, inte- grates intellectual capital and non-financial aspect of BSC, and solves the problems of difficult establishment of BSC non-finan- cial indicators system, so the organization of the internal intellectual capital management become operational and monitoring.
出处
《华东经济管理》
CSSCI
2013年第5期110-114,共5页
East China Economic Management
基金
上海市重点学科建设项目(B310)
关键词
BSC
智力资本
非财务指标
BSC
intellect capital
non-financial indicators
