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由罗伯特·卡普兰和大卫·诺顿研究设计的一套绩效管理方法——平衡记分卡(Balanced Scorecard)推出之后产生了很大的轰动,它综合平衡财务指标和非财务指标,改变了传统的单一财务考核体系的绩效考核思想。
The introduction of the Balanced Scorecard, a performance management method developed by Robert Kaplan and David Norton, has generated a great deal of sensation. It combines a balanced set of financial and non-financial indicators to change the traditional The Performance Evaluation of Single Financial Evaluation System.