CAJ | 학술논문

平衡计分卡作为集团战略管理工具,在集团战略规划与执行管理方面发挥着非常重要的作用.将平衡计分卡这样一种更全面、动态的评价体系引入对企业领导人经济责任的审计评价,可以弥补传统评价的不足,实事求是地反映企业经济活动的经济、效果、效率与成长性.基于平衡计分卡建立一套国企领导人经济责任审计的评价指标体系,在评价国企领导人经济责任时,可采用主观和客观相结合的赋权方法,并注意做动态比较评价,即将有关经济指标纳入国家宏观经济政策调整、行业发展情况、市场变化等诸多因素中,进行综合比较评价.
평형계분잡작위집단전략관리공구,재집단전략규화여집행관리방면발휘착비상중요적작용.장평형계분잡저양일충경전면、동태적평개체계인입대기업령도인경제책임적심계평개,가이미보전통평개적불족,실사구시지반영기업경제활동적경제、효과、효솔여성장성.기우평형계분잡건립일투국기령도인경제책임심계적평개지표체계,재평개국기령도인경제책임시,가채용주관화객관상결합적부권방법,병주의주동태비교평개,즉장유관경제지표납입국가굉관경제정책조정、행업발전정황、시장변화등제다인소중,진행종합비교평개.
As a group strategic management tool, the BSC (Balanced Score Card) plays a very important role in group strategic planning and management. Introducing the BSC, a more comprehensive and dynamic evaluation system, into audit evaluation of economic responsi-bility of business leaders could make up for the traditional evaluation and realistically reflect the result, efficiency and growth of enterprise economic activities. When evaluating the economic responsibility of state-owned enterprise leaders, empowering ways in terms of a sub-jective and objective combination can be used with a dynamic comparative evaluation, namely making a comprehensive assessment by in-tegrating the related economic indicators into the factors in terms of national macroeconomic policy adjustment, industry development, and market change.