平衡计分卡作为积极有效的战略管理工具，自从1992年被提出以来，受到了众多企业的重视。

As the positive effective and strategic management tool, great importance has been attached t the Balanced Scorecard (BSC) by many enterprises, since it was formulated in 1992.

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平衡计分卡是由哈佛商学院教授罗伯特·s·卡普兰和复兴全球战略集团总裁大卫·p·诺顿于1992年提出的。

BSC was invented in 1992 by Prof. Robert s Kaplan of Harvard Business School and Mr. David Norton, CEO of Renaissance Solutions.

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