S. and David Norton, it is advanced performance management system and also strategy management tools. The BSC system combines organization strategy with the performance management.

• 平衡计分卡(Balanced Scorecard)是由哈佛商学院教授罗伯特·卡普兰和复兴方案总裁大卫·P·诺顿发明的,它不仅是一种先进的绩效管理系统,同时还是一种战略管理工具,将组织的战略与绩效管理结合起来。