设计平衡计分卡的目的就是要建立“实现战略制导”的绩效管理系统，从而保证企业战略得到有效的执行。
The purpose of designing a balanced scorecard is to establish a performance management system to achieve the strategic guidance, so as to ensure the effective implementation of corporate strategy.
平衡计分卡(BSC)作为新的绩效评价和管理工具在企业绩效系统中的应用效果并不理想。
As a new tool of performance evaluation and management, Balanced Scorecard (BSC) has not been applied to corporate performance system effectively.
平衡计分卡作为新兴的效绩评价系统，在美国应用已近十年。
The Balanced Scorecard as a new performance measurement and strategy management system has been widely used in u.
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