CAJ | 학술논문

本文认为，平衡计分卡以企业的战略为基础，将各种测量方法整合为一个有机的整体，其主要目的是将企业的使命与策略行动化，以创造竞争优势，同时将组织的使命和策略转化成目标与绩效度量。企业导入平衡计分卡，可增强企业组织内部的信任，化解组织内部不同利益群体的冲突，促进组织的学习和沟通．实现基于战略一环境一组织结构的组织变革，提高组织变革绩效。
본문인위，평형계분잡이기업적전략위기출，장각충측량방법정합위일개유궤적정체，기주요목적시장기업적사명여책략행동화，이창조경쟁우세，동시장조직적사명화책략전화성목표여적효도량。기업도입평형계분잡，가증강기업조직내부적신임，화해조직내부불동이익군체적충돌，촉진조직적학습화구통．실현기우전략일배경일조직결구적조직변혁，제고조직변혁적효。
The authors put forward that the Balanced Scorecard （BSC） is the integration of different measurement based on the enterprises＇ strategies. The purpose of that is to apply the enterprises＇ mission and strategies to action to create the competitiveness for the enterprises. Meanwhile it can help change the mission and strategies into target and the measurement of performance. With the usage of BSC, the enterprises could enhance trust within the organization, resolve conflicts among different interest groups, promote learning and communication, realize organizational change and improve the performance of organizational change.