...所以总公司的BSC不尽然应该与各BU的BSC相同，对于平衡计分卡的展开，柯普朗提出分派法、控股公司法（Holding Company Approach）、贡献法（Contributory Approach）三种方法。
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新的法人控股公司法规于1月1日起生效。
在此大趋势下，台湾于2001年也正式通过和实施了《金融控股公司法》，步入混业经营时代。
In this trend, TaiWan region issued the financial Holding Company act and put it in practice in 2001, which means that TaiWan stepped into the convergent financial services era.
按照传统公司法理论，金融控股公司作为银行等金融子公司的股东，仅承担有限责任。
According to the traditional theory of company law, as the shareholders of Banks or other financial subsidiaries, financial holding companies should only assume limited liability.
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