文献类型：期刊文献

中文题名：战略地图与管理审计对业绩评价影响的研究

英文题名：Research on the Impact of Strategic Maps and Management Auditing on the Performance Evaluation

作者：吴革[1];王宇[2];岳耀赛[1]

第一作者：吴革

机构：[1]对外经济贸易大学国际商学院;[2]北京联合大学应用文理学院

第一机构：对外经济贸易大学国际商学院,北京100029

年份：2018

卷号：0

期号：3

起止页码：10-19

中文期刊名：财务研究

外文期刊名：Finance Research

语种：中文

中文关键词：平衡计分卡;战略地图;管理审计;中国制度情境

外文关键词：balanced scorecard;strategic maps;management auditing;Chinese institutional situation

摘要：本文采用实验方法,研究了中国制度情境下战略地图、管理审计对国有企业业绩评价的影响。实验结果表明,实验参与者均更依赖平衡计分卡共性指标;管理审计、战略地图均提高了对个性指标的依赖。本文为国企平衡计分卡的设计、战略地图及管理审计在平衡计分卡的应用提供了思路。
This paper uses the experimental method to study the influence of strategic maps and management auditing on the performance evaluation in Chinese institutional situation. The experimental results show that experimental participants are more dependent on common measures of balanced scorecard; strategic maps and management auditing could increase reliance on unique measures of balanced scorecard. This paper provides reference for the design of balanced scorecard and the application of strategic maps and management auditing on balanced scorecard.