传统的财务绩效评价体系不能全面反映企业业绩，平衡记分卡是改善企业绩效评价的有效工具。
The traditional financial method cannot fully reflect the performance of enterprises, as a result of which the BSC method was developed.
平衡记分卡从财务、客户、内部流程、学习与成长四个角度对组织的绩效进行考核，强调了绩效考核的战略性、全面性、平衡性和发展性。
From financial, customers, internal business process, learning and growth, BSC evaluates the performance of the organization, emphasizes its strategic, comprehensiveness and growth.
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